Copying and distributing are prohibited without permission of the publisher

North America

  • Canada expands thin capitalisation rules

    At a time when the global community is focussed on international taxation issues, including in particular the perceived shifting of income or profits from one jurisdiction to another, Canada continues to address these issues through the evolution of its domestic law, explains Jeffrey Shafer of Blake, Cassels & Graydon.

  • Mexico Tax Reform Bill approved for 2014

    Adalberto Valadez and Daniel De la Parra of Chevez, Ruiz, Zamarripa y Cia report on the amendments to the Income Tax Law, VAT Law and the Excise Tax Law.

  • US international tax developments in 2013

    There have been a substantial number of US international tax developments over the past year. David Forst and Adam Halpern of Fenwick & West provide a brief summary of a few of the most noteworthy.

International Correspondents