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From treaty shopping to FAPI and transfer pricing: Notable international tax cases decided in 2020
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In this article – “From treaty shopping to FAPI and transfer pricing: Notable international tax cases” – we review the implications of three decisions of the Federal Court of Appeal that have caused renewed interest in certain fundamental aspects of Canada’s international tax system. Two of these decisions will be before the Supreme Court of Canada in 2021.
This article is authored by Monica Biringer, partner and co-chair of Osler’s Taxation Group, and Pooja Mihailovich, a partner in the Taxation Group.
Legal Year in Review is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 400 lawyers to provide the answers you need, when you need them.
Our Legal Year in Review, published December 8, 2020, provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.
For more information about Osler, please visit our website at osler.com. For the full Legal Year in Review publication, please visit www.legalyearinreview.ca.
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