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Canada rejects OECD’s one-year extension of digital services tax moratorium

Canada refuses to delay the introduction of its digital services tax to 2025 despite one-year extension to DST moratorium announced in the new OECD...

Department of Finance releases consultation paper proposing amendments to Canada’s transfer pricing regime

On June 6, the Canadian Department of Finance released a consultation paper proposing amendments to Canada’s transfer pricing regime and opened a...

Osler submission on draft amendments to General Anti-Avoidance Rule

Budget 2023 introduced draft amendments to the General Anti-Avoidance Rule in section 245 of the Income Tax Act. Read Osler’s submission in...

Canadian mandatory disclosure rules update: implementing bill and explanatory notes

Significant development for Canada’s income tax mandatory disclosure rules: implementing bill and explanatory notes released

OECD releases guidance for Pillar Two, including GILTI coexistence and QDMTT design

The OECD released administrative guidance for implementing the global minimum tax under Pillar Two, including GILTI coexistence and QDMTT design.

2021 Legal Year in Review – Introduction

Overview of the most significant legal and business developments of 2021

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...