Thought Leaders
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
Thought Leaders
Pandora Papers: “It’s time to pursue lawyers and accountants who enable tax evasion” – offshore tax expert Q&A
Professor Ronan Palan on the repercussions of the Pandora Papers
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
Thought Leaders
Corporate directors don’t see stopping wayward CEOs as their job – contrary to popular belief
A board’s ability to monitor for fraud, corruption or other problems is limited at best
Thought Leaders
New publication from CPA Canada, ICAS and IFAC
Professional accounting bodies on "a journey to reimagine the future of the accounting profession," says CPA Canada's president & CEO
Students
More data analysis training needed for CPA PEP accounting students
CM2.0 DAIS changes to the Competency Map are welcome but students in CPA PEP need help now, says CPA program coach and mentor Gevorg Grigoryan, CPA
Thought Leaders
Want to fix financial literacy? Focus on billionaires squandering their wealth, not school curriculum
A contrarian look at financial literacy education and its focus on individual responsibility
Thought Leaders
Is the principal residence an endangered species?
The federal government is desperate for money, says Vern Krishna. Tax increases will follow a Liberal majority government
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.
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
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
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
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
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
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
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
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
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
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
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
Thought Leaders
Canada should embrace Québec’s simple incorporation system for small businesses
Québec has done little to publicize a regime that other provinces should follow
Thought Leaders
Sustainability rankings don’t always identify sustainable companies
An increasing numbers of investors depend on ESG information from third parties for their investment decisions but are the rankings meaningless?
Thought Leaders
Filing tax returns, paying income tax, is saving us during COVID-19
Tax accountant and lawyer David J Rotfleisch says paying our income taxes is what keeps Canada a great country to live in
Thought Leaders
As inflation looms, here’s how real estate and farmland have protected investors
Canadian real estate and farmland have been historical inflation hedges
Thought Leaders
Imbalance: Accounting is not capturing the value of intangible assets
Accounting has an intangibles problem, says Nick Shepherd, author of How Accountants Lost Their Balance