Thought Leaders
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.
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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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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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