Global

Practice

What can we expect for U.S. estate tax under a second Trump administration?

Margaret O'Sullivan of O'Sullivan Estate Lawyers ponders possible scenarios in anticipation of the sunset provision this year of the Tax Cuts and Jobs Act
Thought Leaders

Trump’s push to shut down USAID shows how international development is also about strategic interests

A Canadian accounting professor explains that development relationships like USAID are shaped by both the interests of donors and those of the recipients.
Thought Leaders

What is the 90-year-old tax rule Trump could use to double US taxes on foreigners?

Like Canada, Australia created a digital tax that US President Trump could deem as discriminatory or extraterritorial, and subject to retaliatory tariffs
Business

Global tax deal no longer has force in the U.S. Here’s what it could mean for Canada

Canadian companies and pension funds were already lobbying for appropriate tax treatment ahead of President Trump pulling out of the OECD minimum tax deal
Practice

Court allows Canada-US tax treaty credit against investment tax

Allan Lanthier examines the recent Bruyea decision of the US Court of Federal Claims, which allowed a tax treaty credit against US tax on investment income
Thought Leaders

Trump’s proposed tariffs against Canada and Mexico may be illegal, but that’s not the real problem

To integrate further through appeasement with a country that has rejected the rule of law would be to surrender Canadian sovereignty to the United States
Profession

Five ways Donald Trump’s election victory is good for Canadian accountants

From taxes and tariffs to deregulation, Donald Trump may scare Canadian economists, but accountants are sure to benefit from a second Trump term
Thought Leaders

‘We remain concerned’: Senate inquiry into PwC tax scandal calls for reform, but overuse of consultants will likely continue

Despite scathing public inquiry reports about the PwC Australia tax consulting scandal, it would take decades to reduce government reliance on consultants
Thought Leaders

Taxes aren’t just about money — they shape how we think about each other

Research shows taxpayers perceive paying income tax, but not regressive sales taxes, as contributing as a citizen for the purpose of the common good
Thought Leaders

Why the world is turning away from the US dollar

Geopolitical divisions with the United States will continue to cause additional friction and the role of the US dollar is almost certain to become more limited
Thought Leaders

Australia has one of the weakest tax systems for redistribution among industrial nations – Stage 3 tax cuts will make it worse

Where does Canada rank on the global scale of income redistribution through taxation? Jim Stanford’s article on the gini coefficient provides answers
Thought Leaders

Is capitalism dead? Yanis Varoufakis thinks it is – and he knows who killed it

In light of the deal between Canada and Google, we present this thought leadership article on technofeudalism, an economics term coined by Yanis Varoufakis