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Vicente Bootello

No, not him Tax Relief was minding his business one Monday morning in June when a message popped into his inbox from George Bush. Tax Relief's mind started racing. What's this? he thought. Does he want to paint me? (No thanks, George. It's really very kind, but your portraits of Blair and Putin were horrendous).

Durval Portela

Andrés Edelstein

Anastasia Sagianni

Under Canada's Income Tax Act, a stock option granted by a corporation to an employee is generally subject to tax in Canada only when the employee exercises the option and acquires the shares (or cash in lieu).

Bob van der Made On June 20 2014, in the context of the EU's fight against tax fraud and evasion and "aggressive tax planning" or base erosion and profit shifting (BEPS), the EU-28 Finance Ministers reached final agreement on amending and updating the EU's Parent-Subsidiary Directive (2011/96/EU; hereafter: PSD) on the basis of a Commission proposal issued in November 2013. The main amendment counters the distorting effects of mismatches resulting from differences in the tax treatment of hybrid loans within the scope of application of the PSD between EU member states.

Ulf Andresen

Kilpatrick Townsend & Stockton has added Heather Preston as a corporate tax partner in its Atlanta office.

Mismatches create opportunities. This is true in any scenario, whether it is the opportunity for a fleet-footed and nimble winger to gain an advantage by exposing the bulky, flat-footed front-row rugby forward who has temporarily become his opposite man, or whether it is in the (equally ruck-filled) field of tax planning. Matthew Gilleard looks at where the OECD is drawing the line when it comes to activity that takes advantage of tax law mismatches in an intended or acceptable manner, and that which is not.