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North America

  • Editorial

  • Casting the net

    Temporary regulations attempt to clarify corporate inversions, but the scope of the legalisation is quite broad. Edward Tanenbaum of Alston & Bird explains

  • How to win with transfer pricing

    Scrutiny of transfer pricing issues in the region will only increase, believe Moisés Curiel, Jaime Gonzalez-Bendiksen, Jaime Rojas & Jorge Narvaez-Hasfura of Baker & McKenzie

  • Up to standard on stock options

    Including stock options in transfer-pricing analyses has long been a problem in the US. Does the FASB's new accounting standard provide the right answer? By Liga Bauer-Hoy and Kelly Russell of BBG CRA International

  • Tax Court rules on treaty shopping

    Jeffrey Trossman and Jeffrey Shafer of Blake Cassels & Graydon outline the result of the MIL Investments case and what it means for Canadian taxpayers

  • New IRS powers cause concern

    The IRS now has broad authority to impute contractual terms and determine the ownership of intellectual property. By Ward Connolly and Barton Bassett of Fenwick & West

  • How to exit Mexican investments

    Carlos Montemayor and Jose Luis Olvera of PricewaterhouseCoopers compare the various approaches to capital gains tax on the sale of Mexican shares


International Correspondents