Jan. 30, 2020 - In our annual Tax Review and Outlook report, we look back at significant developments that shaped the Canadian and U.S. tax landscapes in 2019 and offer our predictions on what to expect in the year ahead. Key Canadian Developments in 2019 Proposed changes to the employee stock option rules...
BEPS: A Spent Force or Radical Change?
Originally published in Tax Notes International, this article examines from an overall and a Canadian perspective whether the OECD’s initiative against base erosion and profit shifting (BEPS) has turned out to be a spent force or if, instead, it will spawn radical change in the behaviour of multinationals.
Jan. 30, 2020 - Review of U.S. Tax Developments in 2019 In 2019, the U.S. tax world continued to be primarily concerned with developing guidance under the monumental Tax Cuts and Jobs Act (TCJA), which was enacted at the end of 2017. Major regulatory projects were proposed beginning in 2018,...