220309 – The Luxembourg Tax Authorities Challenge Interest-Free Loans: Is It a Call for Action?
Alex Pouchard and Paula Przybielska
220308 – UK First-Tier Tribunal Declines To Apply a Specific Anti-Avoidance Rule: Requisite Purpose Was Lacking
Chris Sheridan and Jeffrey Shafer (with thanks to Jessica Charendoff)
220307 – Upstream Loans: Limitation on the Scope of the Moneylending Business Exception
Audrey Dubois
220306 – The Amended Service FAPI Rule: New Relief Available
Silvia Wang and Clara Pham
220305 – Proposed Amendments to Subsection 85.1(4)
David Bunn and Mark Dumalski
220304 – Packing and Unpacking Proposed Amendments
Samantha D’Andrea
220303 – Proposed Amendments to Subparagraph 212.3(9)(b)(ii)
Michael Colborne and Nicholas McIsaac
220302 – Withholding Tax Obligations: Proposed Amendments to Subsections 212(13.1) and 212(13.2)
Cynthia Morin and Suhaylah Sequeira
220301 – In This Issue
Angelo Nikolakakis
