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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 @SjoerdDouma: Dutch Supreme Court clarifies meaning of 'managed and controlled' in tax treaty Netherlands-Singapore https://t.co/YMUdfqj

Jan 19 2018 04:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @OECDtax: Read the public comments received on new #tax rules requiring disclosure of #CRS avoidance arrangements and offshore structure…

Jan 18 2018 04:39 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EU_Taxud: Press conference with @pierremoscovici today from 11.00h on the new system for VAT rates and on VAT system for SMEs. 🎥 Watch…

Jan 18 2018 09:56 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ddayen: Why must Americans become part-time accountants, just to follow the rules of society? https://t.co/8x8pNhqTGa

Jan 17 2018 02:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @monicabhatia2: Singapore to automatically exchange financial account information with 61 states https://t.co/O3uP7AyaCm

Jan 17 2018 11:49 ·  reply ·  retweet ·  favourite
International Correspondents