Abolish the Small-Business Tax Rate in Canada? Very Bad Idea…
A recent Globe&Mail article suggested that it may be time to abolish the small-business tax rate. Sorry to "report", that in the end, businesses do not actually pay taxes, that is economically speaking (of course...
Posted by DRTP
On 21 September 2015
BEPS Country by Country Reporting: Mexico and the Netherlands
Both Mexico and the Netherlands have recently announced that CbC reporting will respectively come into force on January 1st, 2017 and 2016. Specific documentation requirements should be made available soon... Will Canada and the United...
Posted by DRTP
On 16 September 2015
Is There a Sixth Comparability Factor in Canadian Transfer Pricing?
Read our latest article on the presence of a sixth comparability factor in Canadian transfer pricing. The article is reproduced with authorization. First published by the Canadian Tax Foundation in (2015) 63:2 Canadian Tax Journal...
Posted by DRTP
On 15 September 2015
For Whom the Bell (May) Toll: Tougher Incentives with Respect to Information Exchange
Included in the latest Communiqué of the G20 Finance Ministers and Central Bank Governors meeting, which took place on 4 and 5 September 2015 in Ankara, Turkey, we find the following report: Report on Possible...
Posted by DRTP
On 14 September 2015
Australia: Tax Risk Management and Governance Review Guide
The Australia Taxation Office recently writes: "We have embraced the increasingly global view that tax risk management must be a part of good corporate governance. The presence and testing of a tax internal control framework are...
Posted by DRTP
On 11 September 2015