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Canada: Supreme Court rules Arm’s length Requirement was met in “Foreign accrual Property Income” Case

www.osler.com/en/resources/regulations/2021/loblaw-financial-wins-tax-appeal-at-supreme-court-of-canadawww.scc-csc.ca/case-dossier/cb/2021/39220-eng.aspxwww.mccarthy.ca/fr/node/737386#page=1www.ey.com/en_gl/tax-alerts/supreme-court-of-canada-dismisses-crown-s-appeal-in-the-queen-v-loblaw-financial-holdings-incwww.osler.com/en/resources/regulations/2021/loblaw-financial-wins-tax-appeal-at-supreme-court-of-canadamnetax.com/canadian-company-not-liable-for-tax-for-foreign-affiliate-bank-supreme-court-holds-46362decisions.scc-csc.ca/scc-csc/scc-csc/en/item/19096/index.do 0
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Netherlands: Belgium notify Tax Treaty under the Multilateral Instrument

www.dlapiper.com/en/belgium/insights/publications/2021/11/netherlands-and-belgium-notify-tax-treaty-under-the-multilateral-instrument/ See also:bit.ly/3AI7XCR Update:A new tax treaty between Belgium and the Netherlands | Loyens & Loeff (loyensloeff.com)What do you need to know about the new tax treaty between Belgium and the Netherlands? | Loyens & Loeff (loyensloeff.com) 0
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UK: Transition to OECD Mandatory Disclosure Rules

blog.macfarlanes.com/post/102hcp6/uk-transitions-to-oecd-mandatory-disclosure-ruleswww.keystonelaw.com/keynotes/uk-implements-oecd-mandatory-disclosure-rules See also:bit.ly/3I7UZzE Update:www.osborneclarke.com/insights/hmrc-press-ahead-implementation-uk-mandatory-disclosure-ruleswww.cadwalader.com/brass-tax/index.php?nid=66&eid=256insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VarlfRPp%2Fi9twF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.osborneclarke.com/insights/uk-mandatory-disclosure-rules-come-forceUnited Kingdom: Reporting and transparency initiatives – New Mandatory Disclosure Rules in force – Baker McKenzie InsightPlusOECD Mandatory Disclosure Rules (MDR) – Updated HMRC guidance completes the transition from DAC6 to the MDR – Humphreys Law 0
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Nicaragua: Tax Aspects of M&A (Span)

consortiumlegal.com/capsulas_video/aspectos-tributarios-de-las-fusiones-y-adquisiciones-en-nicaragua/#page=1open.spotify.com/episode/0uQQxpX1U2NGfeUup51lkK?go=1&sp_cid=1f5870d6a295baa74d7d18de207ddcbf&utm_source=embed_player_p&utm_medium=desktop&nd=1See also:consortiumlegal.com/fusiones-y-adquisiciones-fusion-por-absorcion-en-nicaragua-parte-3/consortiumlegal.com/nicaragua-efectos-fiscales-en-las-operaciones-de-traspaso-de-acciones/consortiumlegal.com/en/nicaragua-tax-effects-in-share-transfer-operations/ 0
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