Corporate Governance in Challenging Times – Practical Tips for Directors in the Oil & Gas Sector

Directors of Oil and Gas companies are currently faced with challenging market conditions. This presentation will act as a introductory guide to...

Ontario’s new Patient Ombudsman

On December 10, 2015, Ontario announced Christine Elliott as the province’s first Patient Ombudsman. It is anticipated her appointment will come...

International Tax Reform 2015-BEPS Final Reports

Learn more about the BEPS final reports, now awaiting presentation and approval from G20 Finance Ministers. Now the attention turns to what extent...

Sanctions Ordered in Finkelstein/Azeff Insider Trading and Tipping Decision

On August 24, 2015, the Ontario Securities Commission (“OSC”) released its long awaited Reasons and Decision on Sanctions and Costs in the...

U.S. Treasury Attempts to Influence OECD’S BEPS Initiative via Proposed Changes to U.S. Model Treaty

The United States has been criticized on more than one occasion for failing to be a meaningful participant in the OECD’s multi-pronged initiative...

Treaty Shopping – OECD Releases Revised Discussion Draft on BEPS Action 6

On May 22, 2015 the OECD released a revised discussion draft on “BEPS Action 6: Prevent Treaty Abuse” as part of its Action Plan on Base Erosion...

OECD Releases Proposed Changes to Permanent Establishment Rules

The OECD recently proposed recommendations for expanding the definition of “permanent establishment” in tax treaties.

OECD Discussion Draft Considers Controlled Foreign Corporation Rules

On April 3, 2015, the OECD released a discussion draft on Strengthening Controlled Foreign Corporation (CFC) Rules that stresses the importance of...

OECD Considers Availability of Tax Treaty Benefits for Investment Funds, Pension Funds and Private Equity Funds

On November 21, 2014, the OECD released a discussion draft that considers when tax treaty benefits should be granted to various investment funds,...