Tax Tax

OECD provides additional detail on Pillar One proposal in update on international tax reform – Seeking consensus-based solution in 2020

On January 31, 2020, the OECD/G20 Inclusive Framework on BEPS released the Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar...

Should Canadian entrepreneurs incorporate in the United States?

Canadian entrepreneurs often look to the United States for the future financial prospects of their startups, primarily through development funding...

Government mandate letters highlight tax priorities; Fall Economic and Fiscal Update quiet on new measures

The Liberal government’s Fall Economic and Fiscal Update contained no new significant tax measures, but the mandate letters given to federal...

International tax: A year of transition

In 2019, global efforts towards international tax reform – spearheaded by the G20 and the OECD – continued to move forward. Two developments in...

Alberta Court of Appeal finds Alberta local beer preferences unconstitutional

On December 2, 2019, the Alberta Court of Appeal issued a decision rendering unconstitutional portions of Alberta government mark-ups charged on the...

Osler submission to OECD advocates for narrow application of Global Anti-Base Erosion Proposal

Osler has made a submission to the OECD advocating that the GloBE Proposal should be applied narrowly, and should only proceed once a strong...

International Chamber of Commerce releases 2020 update to its standardized international trade terms

The ICC recently released the 2020 update to its standardized international trade terms (Incoterms 2020). Incoterms 2020 builds on the most recent...

OECD releases consultation document on its Global Anti-Base Erosion Proposal

On November 8, 2019, the OECD released a public consultation document on its Pillar Two - Global Anti-Base Erosion proposal – which is the focus of...