08
Apr
By Jared Mackey | Greg Johnson | Darcy Moch
Tax-efficient holding structures commonly used by multinational enterprises and private equity firms investing in the Canadian resource sector could soon become subject to anti-treaty shopping measures contained in the "Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting" (the "MLI").
The MLI was negotiated in November 2016 by over 100 member countries in the Organisation for Economic Co-operation and Development (OECD), with the intention of swiftly...