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Searching Content indexed under Corporate Tax by Gowling WLG ordered by Published Date Descending.
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1
A Deeper Dive Into The New World Of Private Company Taxation
This presentation was originally presented at the STEP Canada 21st National Conference in 2019.
Canada
12 Jun 2019
2
Federal Court Restricts Canada Revenue Agency Fishing Expeditions For "Unnamed Persons"
In Canada (National Revenue) v. Hydro-Québec (2018 FC 62), the Federal Court restricted the Canada Revenue Agency's authority to force businesses to provide information about their customers pursuant to section 231.2 of the Income Tax Act.
Canada
23 Sep 2018
3
How Does Tax Work In The UK?
International expansion is an attractive prospect for many organisations. The potential to find new customers, create new partnerships and, of course, do more business are just a selection ...
UK
26 Jul 2018
4
A Guide To Doing Business In The UK
As businesses grow and expand, there is often a desire to venture beyond a country's borders and operate internationally. The potential to access new customers, find new partners and ultimately ...
European Union
18 Jul 2018
5
Budget 2018: Sensible Measures
From a tax perspective, the headline news is that Budget 2018 completes the Government of Canada's general retreat from the astounding July Proposals to address passive investment income in private corporations.
Canada
28 Feb 2018
6
How Many More Times Will The CRA Get Re-Appropriation Wrong?
In Referred Realty Inc. (2018 FC 59), the Canada Revenue Agency's ("CRA") misguided approach to T2 re-appropriation was rejected by the Federal Court — for the third time in recent memory.
Canada
20 Feb 2018
7
Re-Appropriating Statute-Barred Credits – The CRA Gets It Wrong Again
The CRA's unfair policies concerning re-appropriating statute-barred credits were dealt another blow by the Federal Court ("FC") in Pomeroy's Masonry Limited (2017 FC 952).
Canada
4 Dec 2017
8
Proposed Foreign Merger Rollovers Rules: Welcome News To Foreign Companies That Cannot Rely On Existing Tax Treaty Rollover Provisions
On October 27, 2017, under Bill C-63, the Department of Finance released proposed amendments to the Income Tax Act (Canada) ("ITA") introducing a new elective rule allowing non-residents tax-deferred ...
Canada
21 Nov 2017
9
Five Pieces Of Tax Advice For Start-Ups
Like many entrepreneurs, you started your business as a side project while you were still pursing your day job.
Canada
30 Oct 2017
10
Incompatibility Of The French 3% Tax With The Parent-Subsidiary Directive
The CJEU confirmed on 17 May 2017 that the French 3% tax on distributed earnings is contrary to the Parent-Subsidiary Directive.
France
18 Jul 2017
11
Le Budget 2017 : Pas De Grands Changements Dans Un Budget Attentiste
Malgré le déficit qui ne cesse d'augmenter, le budget 2017 ne contient aucune augmentation de taxe générale ou autres mesures qui pourraient changer la donne, lesquelles mesures...
Canada
23 Mar 2017
12
Budget 2017: No Game-Changers In Holding-Pattern Budget
Despite rising deficits, Budget 2017 does not propose any general tax increases or other game-changing measures that were the subject of much speculation in recent weeks.
Canada
23 Mar 2017
13
Owning French Real Estate In Trust
Although the concept of a trust does not exist in the French Civil Code, French law does not prohibit the ownership of assets, in particular French real estate, through trusts.
France
10 Jan 2017
14
The Impact Of The Autumn Statement On Tax
We have had to look hard for the stand-outs on the taxing side. But there are a few.
Canada
28 Nov 2016
15
How To Choose The Right Tax Structure When Purchasing A French Residential Property
Many wealthy individuals and families own a secondary home in France.
Canada
18 Nov 2016
16
Legal Considerations For Real Estate Lenders In France (3/4); Drafting Considerations
This is the third in a series of four articles on the legal considerations that non-French real estate lenders should examine when financing commercial real estate in France in a non-distressed context.
France
11 Nov 2016
17
Legal Considerations For Real Estate Lenders In France (2/4); Structuring Considerations
This is the second in our series of four articles examining the legal considerations that non-French real estate lenders should examine when financing commercial real estate in France in a non-distressed context.
France
2 Nov 2016
18
Guide To Doing Business In Canada: Taxation
In Canada, an income tax is levied by both the federal and provincial/territorial governments, and a variety of other taxes, including fed­eral and provincial value-added and sales taxes, are also imposed.
Canada
26 Oct 2016
19
French Tax Legislation Applicable To Trusts: Positive Developments Regarding Penalties
Article 1736 IV bis of the French Tax Code (FTC) imposes very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.
Canada
19 Sep 2016
20
Avoidance Of The Business Limit And Taxable Capital Limit
The section 125 small business deduction (SBD) is a tax policy tool that the Canadian government uses to encourage private businesses in Canada.
Canada
14 Sep 2016
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