Transfer Pricing
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
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
Transfer Pricing
Common misperceptions about the G7 global corporate tax rate pact
Popping some media inaccuracies about the G7 two-pillar framework with Canadian tax lawyer and accountant David J Rotfleisch
Transfer Pricing
Canadian budget proposes new cross-border interest deductibility limit
Jared A. Mackey, Brendan Sigalet and Philip B. Ward of Bennett Jones LLP on a fundamental change to the existing interest deductibility regime
Transfer Pricing
Key takeaways from Supreme Court's termination of Cameco transfer pricing saga
The gulf will continue to grow between Canadian tax law and OECD Transfer Pricing Guidelines, says Steve Suarez of Borden Ladner Gervais LLP
Transfer Pricing
Transfer pricing in the time of COVID-19
How the consequences of COVID-19 impact TP reporting and compliance is complex, say Claire M.C. Kennedy and Hennadiy Kutsenko of Bennett Jones
Transfer Pricing
AgraCity Ltd. v. The Queen, case study
Will recent CRA tax court losses result in the toughening of transfer pricing rules?
Transfer Pricing
Transfer pricing & APA considerations during an economic disruption
Mark Kirkey of Gowling WLG on transfer pricing in the new economic reality
Practice
Limits on oral interviews confirmed in Cameco
Be careful what you ask for, says John A. Sorensen of Gowling WLG