The clock is ticking for multinational enterprises and private equity firms with investments in the Canadian resource sector as anti-treaty shopping measures in the OECD's Multilateral Convention to ...
On August 29, 2019, Canada completed its domestic ratification of the OECD-sponsored Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the ...
This press release is issued pursuant to Multilateral instrument 62-104 - Take-Over Bids and issuer Bids and National Instrument 62-103 - The Early Warning System and Related Take-Over Bid and Insider ...
Will Pillar One’s new taxing right diminish the iconic status of the arm's length standard, and if so, with what long-term impact on tax treaties? What are the implications of Pillar One’s reliance on ...
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