Section 1247, subsections 220(2.1) and 220(3), of the Income Tax Act can grant relief from tax reassessment and filing requirements, says David J Rotfleisch

Greg Farano of Gardiner Roberts LLP on the new MDRs, broad enough at first to apply to ordinary commercial and routine tax planning transactions

Michael Hunt and Steven Wenham of Herbert Smith Freehills LLP explain a transfer pricing ruling in the UK Supreme Court in favour of RBC and an oil exploration loan

Vern Krishna of TaxChambers LLP on the history of international tax and trade law

To delineate the limits to its new power, the Canada Revenue Agency should adopt these best practices for audit interviews, argue three tax lawyers from Davies

The multilateral plan for a global minimum corporate tax is too complex to work. The OECD should adopt minilateralism instead

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

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

Allan Lanthier looks at the BVI Switch tax avoidance scheme used by wealthy Canadians and what action could be taken by the federal finance minister

In part two of his two-part series, Allan Lanthier highlights areas of the Supreme Court's Alta Energy decision that are open to vigorous debate

In part one of a two-part series, Allan Lanthier looks at the details of the Alta Energy tax avoidance decision by the Supreme Court of Canada

Professor Ronan Palan on the repercussions of the Pandora Papers