))
Spotlight on Statutory Interpretation and Tax Avoidance: Three Key Decisions in 2021
Manage episode 315525488 series 2856680
Conteúdo fornecido por Osler, Hoskin & Harcourt LLP and Harcourt LLP. Todo o conteúdo do podcast, incluindo episódios, gráficos e descrições de podcast, é carregado e fornecido diretamente por Osler, Hoskin & Harcourt LLP and Harcourt LLP ou por seu parceiro de plataforma de podcast. Se você acredita que alguém está usando seu trabalho protegido por direitos autorais sem sua permissão, siga o processo descrito aqui https://pt.player.fm/legal.
In this article – “Spotlight on statutory interpretation and tax avoidance: Three key decisions in 2021” – we examine two cases decided by the Supreme Court of Canada this year involving the permissible limits of international tax planning. The decisions clarify and provide important guidance on the principles of statutory interpretation in the tax context, with important implications for future tax planning and disputes. We also preview a third case, concerning the application of the general anti-avoidance rule to tax planning in the domestic context, that may make its way to the Court in 2022.
This article is authored by Pooja Mihailovich, who is a partner on Osler’s Tax team, and Mary Paterson, a partner on the Litigation team.
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 450 lawyers to provide the answers you need, when you need them.
Our Legal Year in Review 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.
93 episódios
Compartilhar
