2014 was a landmark year for legislative and regulatory changes relevant to the oil and gas sector. The federal government not only introduced pipeline safety legislation in furtherance of its Responsible Resource Development policy framework, but also required additional financial reporting from the natural resource industry. Ottawa was conspicuous by its absence in 2014 respecting greenhouse gas policy, perhaps the biggest regulatory story of the year. However, several of the provinces jumped into the […]

As reported in a recent article by Marnin Michaels in Zurich, Switzerland, which article was recently published in the Journal of International Taxation, the Swiss government recently published a draft bill last Fall, as well as an explanatory report, concerning tax measures for strengthening the competitiveness of Switzerland as a business location. The reforms proposed to the corporate tax rules in Switzerland are broad and will have a profound inpact. It will abolish certain […]