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Results: 1-10 of 473

US final regulations on deferred compensation no longer deferred
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • May 9 2007

The long-awaited regulations under Section 409A of the US Internal Revenue Code relating to deferred compensation were finally issued on April 10, 2007 and are applicable for taxable years beginning on or after January 1, 2008 (the “Final Regulations”


BLG Monthly Update
  • Borden Ladner Gervais LLP
  • Argentina, Australia, Canada, United Kingdom, USA
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find


Change to Canada-US Tax Treaty affecting cross-border employees
  • Miller Thomson LLP
  • Canada, USA
  • December 19 2011

Article XV(2) of the Canada-US Tax Treaty (the “Tax Treaty”) provides for an exemption from taxation of remuneration derived by an employee resident in a country (referred to herein as “residence state”) in respect of temporary employment exercised in the other country (referred to herein as the “source state”


New protocol to the Canada-US Tax Treaty: trans-border pension provisions and new stock option apportionment rules
  • McMillan LLP
  • Canada, USA
  • October 26 2007

The recently released Fifth Protocol (the “Protocol”) to the Canada-US Income Tax Convention (the “Treaty”) significantly expands the scope of the Treaty provisions dealing with pensions


Recent developments for the fourth quarter 2012
  • Baker & McKenzie
  • Austria, Belgium, Canada, China, Ireland, Luxembourg, United Kingdom, USA, Malaysia, Morocco, Philippines, Singapore, South Korea, Spain
  • March 18 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter


Bob Palmer
  • CMS Cameron McKenna

Anne C. Foster
  • Baker & Hostetler LLP

John D. Garretson
  • Shook Hardy & Bacon LLP

Michael B. Hazzard
  • Arent Fox LLP

Mark D. Anstoetter
  • Shook Hardy & Bacon LLP