Patrick Marley Patrick Marley

COVID-19 tax measures and proposed international tax reform

Two significant tax developments in 2020 were Canada’s measures in response to COVID-19 and Canada’s participation with the OECD’s pursuit of...

OECD releases blueprint reports on international tax reform (Pillar One and Pillar Two) and launches public consultation

The OECD recently released blueprint reports on Pillar One and Pillar Two and launched a public consultation process on its two-pillar approach to...

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...

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...

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...

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...

OECD proposes significant international tax changes that will impact multinationals

On October 9, 2019, the OECD released a proposal that is intended to form the basis of a new global consensus for taxing large multinational...

Multilateral Instrument (MLI) will enter into force for Canada on December 1, 2019

Canada announced today that the Multilateral Instrument or MLI will enter into force for Canada on December 1, 2019.