Matias Milet

Publications

• Applying Hybrid Entity Rules in the Canada-U.S. Treaty in a Transfer Pricing Context, Tax Notes International, 6 avril 2020 (coécrit avec Roger Smith)
• La Cour suprême du Canada rejette l’appel du contribuable dans une affaire de résidence de fiducie, 13 avril 2012
• IBFD Tax News : Traité entre le Canada et la Barbade : Supreme Court of Canada – Decision on Trust Residence Case, 16 avril 2012
• 6^e cours sur les structures financières efficaces sur le plan fiscal : Tax Treaty Developments Impacting Cross-Border Financing, 28 mai 2012

• Présentation : Transactions de conversion de caractères et accords de disposition synthétiques
• Tax Treaty Developments – 2014 NYSBA/OBA Legal Summit, 28 mars 2014
• Shades of Gray: Conrad Black’s International Tax Gambit, Tax Notes International, 12 mai 2014
• 7^th Annual U.S.-Latin America Tax Planning Strategies – Base Erosion Profit Sharing, 5-6 juin 2014
• Civil Unrest: Collective Investment Vehicles and the OECD, CCH International Tax, Décembre 2014
• Canada-U.S. Tax Treaty Issues: Anti-Hybrid Rules, the GAAR, and The U.S. Dual Consolidated Loss Rules, 63:12 Tax Notes Int’l (2011) (corédigé avec Peter Repetto)
• Stripping Coupons, Filling Gaps: Proposed Amendments to Canadian Withholding Tax on Interest, 22:9 Journal of International Taxation (2011) (corédigé avec Andrew S. McGuffin)
• Notional Expenses of a Permanent Establishment: the OECD Rewrites Article 7, XIV:1 Business Vehicles (2011) (corédigé avec David Davachi)
• Hybrid Foreign Entities, Uncertain Domestic Categories: Treaty Interpretation Beyond Familiar Boundaries, Canadian Tax Journal/ Revue Fiscale Canadienne, Vol. 59, No. 1, p. 25, 2011
• When Is a ‘Nothing’ Something? Canada’s Approach to Hybrid Entities Under the Canada-U.S. Treaty, Vol. 59, No. 4 Tax Notes International, 2010
• Canada Revenue Agency Considers Interpretation of Antihybrid Rule in Canada-U.S. Tax Treaty, Vol. 55, No. 2 Tax Notes International, 2009
• Canada (chapter), Permanent Establishments, International Bureau of Fiscal Documentation (The Netherlands), avril 2009
• New Limitations on Imposition of Interest Withholding Tax, Derivatives and Financial Instruments, mars/avril 2008 (corédigé avec Amanda Heale).
• Permanent Establishments Through Related Corporations Under the OECD Model Treaty, Canadian Tax Journal/ Revue Fiscale Canadienne, Vol. 55, No. 2, p. 289 (prix d’excellence en rédaction Douglas J. Sherbaniuk).