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Tag: ITH

240103 – Can the Hybrid Mismatch Rules Affect Canadian ULCs?

Authors: Simon Townsend and Silvia Wang
Membership Required. If you have an active membership, you can login here.

240102 – The Updated Hybrid Mismatch Rules

Authors: Ian Bradley and Seth Lim
Membership Required. If you have an active membership, you can login here.

2401 | International Tax Highlights, February 2024

Editor: Angelo Nikolakakis Volume 3, Number 1, February 2024 Access the February 2024 Issue PDF

240101 – In This Issue

Author: Angelo Nikolakakis
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230408 – GE Financial Investments: The Debate Over Treaty Residence Continues

Authors: Michael Kandev and Taj Kudhail
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230407 – Reflections on the New GAAR in the Context of International Tax

Authors: Mark Dumalski and Shawn D. Porter
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230406 – Financing Foreign Affiliates in Light of GloBE

Author: Audrey Dubois
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230405 – Global Minimum Tax Act: When Perfect Becomes the Enemy of Good

Authors: Patrick Marley and Oleg Chayka
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230404 – EIFEL Rules: Planning for Domestic Private Businesses—TBD

Authors: Balaji (Bal) Katlai and Hugh Neilson
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230403 – The EIFEL Proposals and Controlled Foreign Affiliates, Updated

Author: Samantha D’Andrea
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