Thought Leaders

When companies massage the books, the environment takes a hit

It’s time the accounting profession take earnings management more seriously, says financial accounting professors at Queen’s University in Kingston.

Thought Leaders

Global minimum corporation tax rate: why the argument that it breaches EU law will probably fail

But legal argument just one obstacle towards implementation says Professor Rebecca Parry

Thought Leaders

Tax relief for family business transfers: A legislative fiasco – Part II

In part two of a two-part series, Allan Lanthier outlines the strategy for legislative repeal and predicts what lies ahead for Bill C-208

Thought Leaders

Tax relief for family business transfers: A legislative fiasco – Part I

Bill C-208 has handed tax avoiders a new surplus stripping scheme on a silver platter explains tax expert Allan Lanthier in a two-part series

Thought Leaders

Our response to the CRA's position on creditor-proofing reorganizations – part 1

Doug S. Ewens and Kenneth Keung of Moodys Tax Law LLP in a three-part series on creditor-proofing reorganizations

Thought Leaders

4 ways companies can avoid post-pandemic employee turnover

High employee turnover is unwelcome news for employers, says Professor Erica Pimentel, CPA, CA, of the Smith School of Business, Queen's University

Thought Leaders

G7 tax deal: if you think multinationals will be forced to pay more, you don’t understand tax avoidance

Anticipate new accounting ways around the rules, says Professor Ronen Palan

Thought Leaders

The increase in ransomware attacks during the COVID-19 pandemic may lead to a new internet

The future of the internet may be intranets, say Michael Parent and David R. Beatty

Thought Leaders

Tooth or Consequences: The Perils of Online Tax Filing

Allan Lanthier explains a recent case in the UK Supreme Court, HMRC v Tooth, and its consequences in a Canadian context

Thought Leaders

Entrepreneurs aren’t taking their companies public — and it’s a problem for our economy

Corporate governance and executive compensation regulation is at fault, say Calgary academics

Thought Leaders

The Bank of Canada must seize the pandemic moment and do more for Canadians

The institution is more comfortable with the status quo than with serious innovation, despite its history of being an innovator in monetary policy

Thought Leaders

Mergers & Acquisitions: From Bay Street to Main Street

Due to the COVID-19 pandemic, future foreign takeovers will now be scrutinized for their local as well as national impact, explains Andrew House of Fasken