Aligning inside basis with outside basis: Canada’s post-acquisition bump tool

March 18 2016

François Auger and Julia Wang of Blake, Cassels & Graydon explore recent M&A-related developments in Canadian tax law aimed at clarifying and expanding the use of the corporate tax ‘bump’ tool.

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Direct Tax

CIT as a proportion of total tax revenue varied considerably across OECD countries, the report also found, with France at 6% and Ireland at 21.5%

Sam Sholli, December 09 2025

Direct Tax

Erdem & Erdem’s tax partner tells ITR about female leader inspirations, keeping ahead of the curve, and what makes tax cool

December 09 2025

Direct Tax

Unveiling ITR's Global Tax 50 2025

ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut

Tom Baker, December 08 2025

Cormann is OECD secretary-general

December 08 2025

Woldenberg is CEO of Chicago toymaking company Learning Resources

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Lula, as he is commonly known, is Brazil’s president

December 08 2025

Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim

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Perez is global practice leader of Alvarez & Marsal Tax

December 08 2025

Monaghan is CEO of the Fair Tax Foundation

December 08 2025

ITR Global Tax 50 2025: Gilles Roth

Roth is Luxembourg’s finance minister

December 08 2025