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: 1-6 of 6

Tax aspects of managing terminations in turbulent times
  • Miller Thomson LLP
  • Canada
  • July 9 2009

From a tax perspective, the principal concern when an employment termination matter is resolved is whether the appropriate withholding has been made from the settlement amounts

Scope of the United Nations Income Deduction
  • Miller Thomson LLP
  • Canada, Global
  • February 25 2010

During 2004 and 2005, James Nightingale worked for the Vietnam Veterans of America Foundation ("VVAF") in Iraq as a Technical Advisor for the foundation's Information Management and Mine Action Program ("IMMAP"

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”

Cross-border employee transfers: planning and compliance are critical
  • Miller Thomson LLP
  • Canada
  • June 13 2012

Transferring employees between members of a corporate group can be an effective way to leverage expertise, promote existing corporate culture, transition business units and develop new markets

James A. Fraser
  • Miller Thomson LLP