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North America

  • Taxation developments in North America

  • Surprising changes to Canada's foreign affiliate rules

    On August 19 2011 the Canadian Department of Finance released a package of proposed amendments to Canada’s Income Tax Act (ITA) that contained several surprising changes to Canada’s foreign affiliate rules. Sabrina Wong and Kirsten Kjellander of Blake, Cassels & Graydon discuss the changes and what they will mean for Canadian taxpayers.

  • How to navigate economic substance guidance

    On July 15 the Internal Revenue Service’s (IRS) Large Business & International (LB&I) division issued guidance to IRS examiners and examination case managers in the form of a directive concerning the application of the economic substance doctrine (ESD) that was recently codified in section 7701(o) of the Internal Revenue Code. Andrew Kim and William Skinner of Fenwick & West explain how taxpayers can navigate through the ESD, and also discuss recent US tax developments.


International Tax Review Profile

RT @CBItweets: UK needs a Budget that enables the country to grow its way out of austerity. Here are 5 business priorities https://t.co/CAw

Oct 19 2017 09:19 ·  reply ·  retweet ·  favourite
International Tax Review Profile

This year's World Tax directory is now online. How does your firm stack up? https://t.co/CtRbW1Ub5j

Oct 19 2017 09:13 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Let's honour the #memory of a brave #journalist and woman ➡️ vigil tomorrow, 18 Oct, 6pm, in front of Residence Palace #Da…

Oct 18 2017 04:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Big Soda scores victory as Chicago-area tax repealed - could this be the beginning of the end of the sugar tax trend?https://t.co/PNuafWHy9K

Oct 12 2017 04:03 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Ebay and Netflix pay total UK tax of less than £1.9m - How long until HMRC investigate their TP practices? https://t.co/VPPsT3aGMZ via @FT

Oct 12 2017 03:59 ·  reply ·  retweet ·  favourite
International Correspondents