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On January 1, 2026, the European Union (EU) formally launched the world's first carbon border levy.

As the Paris Olympic ended in August 2024, tax experts from the UK warn that British athletes' gold medals could quickly lose their luster if participants unknowingly become liable for French taxes on income generated from the sport.

For foreign residents who are physically working in Canada either permanently or temporarily, there are several Canadian tax issues to consider.

The fifth protocol (Protocol) to the Canada-U.S. Income Tax Convention (Treaty) was signed on September 21, 2007. The Protocol contains the changes to the withholding tax rules for interest and the treatment of limited liability companies.

In Budget 2013, the Government announced its intention to consult on possible measures to combat treaty shopping.

Payments made to non-residents for services performed in Canada can carry significant tax consequences for both the payer and the service provider.

If you are a Canadian citizen or resident working or planning to work at sea, then it may seem counterintuitive to learn that the income you earn from that job will be subject to Canadian income tax as though it was earned here in Canada.

On April 22, 2025, the Judicial Committee of the UK Privy Council released its decision in Methanex Trinidad v. Board of Inland Revenue ([2025] UKPC 20).

Remote work has become a new normal for many employees and employers, offering benefits to both parties. However, the prevalence of remote work has created new legal and regulatory challenges...

International tax issues and in particular transfer pricing, is often cited as the number one concern of businesses operating beyond their home border.

The Organisation for Economic Co-operation and Development (OECD) sees treaty shopping as an important source of Base Erosion and Profit Shifting.

Last year, Canada's controversial 2007 spring budget effectively posted a notice to the tax havens of the world

On August 19, 2011, the Department of Finance (Finance) released extensive proposed amendments (2011 Proposals) to the foreign affiliate rules which, in some cases, replace a number of the more controversial amendments that were contained in the proposed amendments released on February 27, 2004 (2004 Proposals) and that may be viewed as a significant shift in tax policy.

If a multinational corporation had the luxury of perfect hindsight, it would optimize its global positioning and operational efficiencies by migrating intangible assets prior to those assets proving valuable.

There has been a trend for a number of years for many public companies to seek to dispose of business operations that are outside of their core business or which otherwise are more appropriately owned by a separate public company, for example because their true value is not being reflected as part of a conglomerate.

The Tax Court of Canada recently held, in Alta Energy Luxembourg SARL v R, 2018 TCC 152, that a Luxembourg S.A.R.L was entitled to treaty benefits on capital gains...

Finance Minister Bill Morneau delivered the 2016 Federal Budget on March 22, 2016.