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
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Thought Leaders
Most companies buying renewable energy certificates aren’t actually reducing emissions
Accounting sustainability standards must change say academics
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Taxation
Canada among low corporate tax jurisdictions as global average falls
New trend of rising rates has already begun, says international accounting network
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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
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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
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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
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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
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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
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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
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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
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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
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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
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