Join our panel of leading tax law experts as they examine some of the more contentious cross-border issues affecting foreign corporations doing business in Canada, and Canadian corporations doing business abroad.
Topics will include relevant 2012 Federal Budget announcements impacting cross-border taxation, significant court decisions, recent tax treaty and tax information exchange agreement (TIEA) developments, Canada Revenue Agency and transfer pricing updates.
The speakers will also address issues relating to permanent establishment and cross-border employment, including subcontract scenarios; and provide an overview of the Organisation for Economic Co-operation and Development's (OECD's) discussion draft "Interpretation and Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention."
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.