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Osler Update December 22, 2022

OECD releases three Pillar Two documents, including guidance on safe harbours

New documents include guidance on safe harbours and penalty relief in respect of the model Global Anti-Base Erosion Rules, plus public consultation...

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Osler Update November 3, 2022

Fall Economic Statement 2022

The Fall Economic Statement updates previously announced tax measures and proposes new tax measures.

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Fall Economic Statement 2022
Osler Update July 22, 2022

Budget 2022 Bill beefs up economic sanctions legislation

Amendments to Canada’s economic sanctions rules proposed in Budget 2022 have now received royal assent.

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Osler Update July 6, 2022

Canadian anti-hybrid rules and EU debt equity bias reduction allowance

Recent EU tax measures extend to taxpayers the benefit of notional interest deductions on equity while Canada targets certain notional interest...

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