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McCarthy Tétrault US Election Briefing Note Part II:
  • McCarthy Tétrault LLP
  • Canada, USA
  • November 17 2016

The longstanding relationship between Canada and the US and the integration of our economies mean that last week’s US election results, including the

IRS Proposes Broad Limit on Intercompany Debt
  • Davies Ward Phillips & Vineberg LLP
  • Canada, USA
  • April 8 2016

The Internal Revenue Service has proposed new regulations that would generally treat intercompany indebtedness in corporate groups with 80 common

The end of financial privacy?
  • Stikeman Elliott LLP
  • Canada, OECD, USA
  • December 16 2015

Over 90 jurisdictions have committed to the OECD's Common Reporting Standard (CRS), creating comprehensive global automatic information exchange for

IRS upgrades and enhances FATCA Online Registration System
  • Stikeman Elliott LLP
  • Canada, USA
  • December 1 2015

In a notice dated November 23, 2015, the Internal Revenue Service (IRS) announced that it had upgraded the Foreign Account Tax Compliance Act (FATCA

FATCA Registration now available for sponsored entities
  • AUM Law
  • Canada, USA
  • November 30 2015

In our October bulletin, we announced that the IRS plans to amend the FATCA regulations to grant sponsoring entities a one-year extension to obtain a

Notice 2015-66 is received with welcome relief
  • Stikeman Elliott LLP
  • Canada, USA
  • November 6 2015

On September 18, 2015, the Internal Revenue Service (IRS) released Notice 2015-66 announcing its intention to amend certain of the regulations under

Registration deadline for FATCA extended
  • AUM Law
  • Canada, USA
  • October 30 2015

As noted in our previous updates on the Foreign Account Tax Compliance Act (FATCA) and the related intergovernmental agreement between Canada and the

IRS reports on the success of its voluntary disclosure programs
  • Stikeman Elliott LLP
  • Canada, USA
  • October 19 2015

Since the initiation of the U.S.Internal Revenue Service's (IRS) Offshore Voluntary Disclosure Program (OVDP) which originally began in 2009 and the

The U.S. has begun reciprocal automatic exchanges of information under various FATCA IGAs
  • Stikeman Elliott LLP
  • Canada, USA
  • October 9 2015

On October 2, 2015, the U.S. Internal Revenue Service (IRS) announced the exchange of financial account information with certain foreign tax

A year in review: the far reach of the IRS in Canada Foreign Account Tax Compliance Act
  • WeirFoulds LLP
  • Canada, USA
  • January 23 2015

The Foreign Account Tax Compliance Act (“FATCA”) was enacted by the United States Congress in order to deal with non-compliance by US taxpayers