Thought Leaders
Thought Leaders
The United States has rejected the OECD minimum tax. Canada should as well – Part I
Allan Lanthier: We should not hamstring our job creators at the precise time when our giant competitor to the south has rejected the tax
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- VIEWS 160
Thought Leaders
Corporation tax: Why plans to set a global rate are too complicated and need a new approach
The multilateral plan for a global minimum corporate tax is too complex to work. The OECD should adopt minilateralism instead
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- VIEWS 160
Thought Leaders
Most companies buying renewable energy certificates aren’t actually reducing emissions
Accounting sustainability standards must change say academics
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- VIEWS 160
Thought Leaders
Canada faces huge physical costs from climate change, making net zero a great investment
Tackling climate change more than pays for itself say new finance study
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- VIEWS 160
Thought Leaders
Substantive CCPCs: Is the tax deferral game over?
Allan Lanthier: Ottawa’s new substantive Canadian-controlled private corporation rules should end tax planning that seeks to manipulate non-CCPC status
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- VIEWS 160
Profession
More diversity among inductees of 2022 Canadian Accounting Hall of Fame
Selection committee addresses omissions noted by Canadian Accountant in 2021
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- VIEWS 160
Thought Leaders
CEOs are hindering LGBTQ+ equality in the workplace
Should securities regulators require boards of directors to have LGBTQ+ representation?
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- VIEWS 160
Thought Leaders
The federal budget hits private corporations with foreign affiliates
Allan Lanthier: Why Canada’s federal budget included tax measures against CCPCs with CFAs earning foreign accrual property income
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- VIEWS 160
Thought Leaders
The Des Groseillers decision: Charitable donations of stock options
Allan Lanthier: The resolution of a Quebec tax dispute is now in the hands of the Supreme Court, which has recently been taxpayer-friendly
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- VIEWS 160
Thought Leaders
Why Canadian accountants are needed in human capital reporting
Nick Shepherd explains why a recent corporate case shows the financial cost of ignoring HR intangible assets
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- VIEWS 160
Thought Leaders
The economic case for the mining industry to support carbon taxation
Rather than opposing carbon taxes, the mining sector should become a global advocate for aggressive carbon targets
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- LIKES 149
- VIEWS 160
Thought Leaders
The OECD corporate minimum tax: a disaster in the making
Allan Lanthier says it's time for accounting firms, bodies and industry groups to challenge the flaws in the OECD global corporate minimum tax plan
- COMMENTS 13
- LIKES 149
- VIEWS 160