Global

Taxation

Canada confirms intention to institute new interest and deductibility rules

Marc Pietro Allard and Marc André Gaudreau Duval of Davies on the implications of new excessive interest and financing expenses limitation rules
Thought Leaders

Most companies buying renewable energy certificates aren’t actually reducing emissions

Accounting sustainability standards must change say academics
Taxation

Canada among low corporate tax jurisdictions as global average falls

New trend of rising rates has already begun, says international accounting network
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
Thought Leaders

10 things everyone should know about taxation

Why Québec Premier François Legault’s ethically and legally questionable tax on the unvaxxed was not a tax but a levy
Profession

Canadian accountants thrilled with awarding of new ISSB disclosure standards hub

Montreal one of three global hubs for new accounting body based in Frankfurt
Thought Leaders

The Pandora Papers: How punishing tax cheats can serve as a deterrent

Punishing tax evasion enablers could also compel taxpayers to comply with tax laws, says Professor Tisha King, CPA, CGA
Thought Leaders

Will the OECD eliminate corporate tax avoidance? We’ll see

Allan Lanthier analyzes the most sweeping overhaul of global tax rules in more than a century
Profession

Sunday News Roundup 21.10.10: Pandora Papers, global tax deal, elephant tails, and more 

Wrapping up the odds and ends in this week’s Canadian accounting news
Thought Leaders

Paid millions to hide trillions: Pandora Papers expose financial crime enablers, too

Greater transparency and accountability is needed says University of Ottawa accounting professor Marc Tassé, CPA, CA
Profession

The future of auditing: why plans to sharpen up the industry could actually make it worse

Unintended consequences of UK audit reforms will hurt smaller companies and non-profits
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