Financial Instruments Tax and Accounting Review

Against the backdrop of an increased regulatory focus on funding arrangements, Rachit Agarwal, Joel Cooper and Randall Fox consider some important transfer pricing points for practitioners. Funding arrangements are an essential consideration..

Tax planning arrangements for online companies with remote customer bases are under scrutiny from various international governments and regulators. Tim Walford-Fitzgerald presents some of the key points up for discussion. Since the heyday of..

Mark Woltersdorf and Larry Nevsky consider the detail of the provisions found in Section 212.3 of the Income Tax Act, including their purpose and some application examples.

Draft legislation has been published for consultation ahead of Budget 2019. In accordance with the Government’s “Tax Policy Cycle” for tax changes, the draft clauses for Finance Bill 2019-20 were published on 11 July 2019. On..