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KPMG Law | Canada | 12 May 2023
Three tax litigation observations on recent amendments to section 160
Section 160 of the Income Tax Act is essentially a collection tool – a secondary liability provision that the Canada Revenue Agency may use to collect unpaid tax debts from third parties. This provision is generally triggered by a transfer of property by a tax debtor to a non-arm's length party at less than fair market value. Recent amendments to section 160 may give rise to new and complex......
Miller Thomson LLP | Canada | 11 May 2023
Federal Court of Appeal affirms application of Subsection 84(2) of the Income Tax Act (Canada) to a hybrid business sale transaction
In the context of a sale of a business operated by a corporation, the seller and buyer typically have competing interests. Whereas sellers tend to…
Miller Thomson LLP | Canada | 11 May 2023
Fairness and economic substance: Select comments on the proposed changes to the General Anti-Avoidance Rule
Canada’s 2023 Federal Budget was released on March 28, 2023 and contained proposals for changes to the general anti-avoidance rule (“GAAR”). We…
Thorsteinssons LLP | Canada | 2 May 2023
Principal tax measures from Federal Budget 2023 - Part 1: Personal and private company measures
Budget 2023 - A Made-in-Canada Plan: Strong Middle Class, Affordable Economy, Healthy Future (“Budget 2023”) was tabled by the Department of Finance…
Garrigues | Peru | 18 Apr 2023
Perú: Corte Suprema fija precedente vinculante sobre la aplicación de intereses moratorios a los pagos a cuenta del impuesto a la renta
Mediante Sentencia de Casación 6619-2021, publicada el 13 de abril de 2023 en el Diario Oficial El Peruano, la Corte Suprema de Justicia fijó cinco…
Garrigues | Spain | 14 Apr 2023
Bizkaia inicia la campaña de renta y patrimonio de 2022
El próximo 17 de abril comienza en Bizkaia la campaña del Impuesto sobre la Renta de las Personas Físicas (“IRPF”) y del Impuesto sobre el Patrimonio…
Miller Thomson LLP | Canada | 13 Apr 2023
Before setting off on the yellow brick road of tax controversy, do you know where it leads?
Dealing with tax authorities can be very distressing for taxpayers. Correspondence from the tax authorities often contain deadlines which are easy…
CGO Legal | Poland | 13 Apr 2023
Podatek minimalny w Polsce. Wszystko, co musisz o nim wiedzieć
Podatek minimalny w Polsce to zupełnie nowy rodzaj zobowiązania podatkowego dotyczący podatników podatku…
Brodies LLP | United Kingdom | 6 Apr 2023
Gifting my house to trust - what do I need to consider?
There are many reasons people may want to gift their family home to trust. This is most commonly for asset protection purposes and, in particular, to…
Dentons | Canada | 5 Apr 2023
CRA’s Draft Guidance on granting to non-qualified donees and the qualifying disbursement rules
As it is now widely known in the Canadian charitable sector, on June 23, 2022, the Income Tax Act (Canada) (the ITA) was amended, pursuant to the…
