More Canadian companies are being told that they may owe GST plus penalty interest on reinsurance premiums paid to non-resident related-parties dating back eight years. This is a result of increased auditing activity around reinsurance by the Canada Revenue Agency (CRA).
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model