Patrick Marley Patrick Marley

Impact of recent international tax developments on Canada

Several recent international tax changes could significantly impact the cross-border tax planning strategies of Canadians, including Canada recently...

Update on implementation of the Multilateral Instrument in Canada

Canada is in the process of ratifying the Multilateral Instrument into Canadian law through Bill C-82, which is currently at third reading in the...

Osler submission to OECD on Public Consultation Document Addressing the Tax Challenges of the Digitalisation of the Economy

Osler made a submission to the OECD in response to its February 13, 2019 public consultation document on the possible solutions to the tax challenges...

The slow burn of U.S. tax reform

From the moment of its enactment on December 22, 2017, the U.S. tax reform legislation commonly referred to as the “Tax Cuts and Jobs Act” (the...

From transfer pricing to tax treaties: Canadian cross-border tax update

The two most significant Canadian cross-border tax developments in 2018 relate to transfer pricing and tax treaties.