Global Minimum Tax Act: Overview and Implications
InsightsOn August 4, 2023, the Canadian Department of Finance released draft legislation for the Global Minimum Tax Act (GMTA) which will introduce a global minimum
His field of expertise includes planning and implementing tax structures for Canadian corporations with international operations or financing the acquisition of foreign operations. Additionally, William Riverin has developed expertise in analyzing the tax costs, risks and other consequences of foreign operations and repatriation of Canadian corporations' profits, such as thin capitalization rules, rate of withholding on cross-border transfer payments and others.
He is a lawyer by training, with a Master's degree in tax law and over 13 years of tax experience, including eight in international tax.
On August 4, 2023, the Canadian Department of Finance released draft legislation for the Global Minimum Tax Act (GMTA) which will introduce a global minimum