International Tax International Tax

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...

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.

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...

Canadian government introduces tax legislation applying to employee stock options granted on or after January 1, 2020

On June 17, 2019, the Canadian government tabled a Notice of Ways and Means Motion with proposed amendments to the Income Tax Act (Canada) to...

Québec Minister of Finance introduces additional measures to further counter aggressive tax planning

As part of its comprehensive strategy to combat aggressive tax planning, the Ministère des Finances du Québec released Information Bulletin 2019-5...

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...

Canada proposes changes to withholding tax on dividend equivalent payments

The Canadian federal budget tabled on March 19, 2019, contains important tax changes relevant to participants in the stock lending market.