We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 31

Bloomberg Tax Transfer Pricing Forum
  • Gowling WLG
  • OECD, France
  • January 17 2018

As a matter of principle, the French tax legislation does not qualify "human capital" as constituting an 'asset.' Therefore, in the current state of


拟议的外国并购展期规则对不能依赖现有税务条约展期条款的外国公司而言不啻于一则佳音
  • Gowling WLG
  • OECD, Canada
  • December 19 2017

不顾加拿大的外国附属机构规则2加拿大的税收制度从来都不允许对加拿大的非居民向另一名加拿大非居民处置TCP给予展期待遇


Google Inc. v. Equustek Solutions Inc.
  • Gowling WLG
  • OECD, Canada, European Union
  • December 14 2017

As Canadians celebrate 150 years as a nation in 2017, a decision of the Supreme Court of Canada in Google Inc. v. Equustek Solutions Inc. has


Proposed foreign merger rollovers rules: Welcome news to foreign companies that cannot rely on existing tax treaty rollover provisions
  • Gowling WLG
  • OECD, Canada
  • November 15 2017

On October 27, 2017, under Bill C-63, the Department of Finance released proposed amendments to the Income Tax Act (Canada) ("ITA") introducing a new


Guide to Doing Business in Canada: Privacy law
  • Gowling WLG
  • OECD, Canada
  • October 13 2017

Privacy is important to Canadians. With advances in technology, organizations are collecting, storing, transferring and disclosing more


Doing business in the UK
  • Gowling WLG
  • United Kingdom, OECD, Canada, European Union
  • October 13 2017

The UK is regularly listed as one of Europe's top destinations for foreign investment according to figures published by UK Trade & Investment


Digital economy taxation: a new counter-productive EU initiative?
  • Gowling WLG
  • OECD, European Union
  • October 6 2017

Following the informal council of finance ministers of the euro zone which was held on 16 September in Estonia, Paris, Berlin, Madrid and Rome are


Implementation of the modified nexus approach (action 5 of beps) - impact on IP box structures
  • Gowling WLG
  • OECD, European Union
  • June 20 2017

This insight aims at providing a general overview of the implementation of action 5 of BEPS (Base Erosion and Profit Shifting) in order to counter


Canada’s adoption of the multilateral instrument timing clarified, impact still uncertain
  • Gowling WLG
  • OECD, Canada
  • May 16 2017

At the April 2017 International Tax Conference of the International Fiscal Association Canada, a representative of the Department of Finance


Surprise! Canada is a world leader in phasing out coal-fired electricity
  • Gowling WLG
  • OECD, Canada
  • March 15 2017

On November 19, 2016, Canada filed a “Mid-Century Strategy” report to the United Nations Framework Convention on Climate Change (UNFCCC) that included