 |
|
|
Eric Koh is an associate in Gowlings' Ottawa office, practising in the Business Law Group.
Eric worked as a financial auditor, risk management and accounting policy implementation specialist for several years in the financial services industry in the United States, Canada and Singapore. He primarily worked on complex financial instruments and the implementation of regulatory and accounting requirements. At Osgoode Hall Law School, Eric was awarded the F.H. Barlow and the Harley D. Hallett scholarships.
- “FATCA – The Canadian Perspective: Penalties Apply to ‘Accidental Americans'", Practical International Tax Strategies, Vol. 16, No. 5, 2012.
- “Foreign Spin Off Transactions and Dividend in Kind – Conflicting Rulings that Reinforce an Earlier Precedent”, Canadian Tax @ Gowlings (reprinted in Lexology), Vol. 8., No. 4, September 15, 2011.
- “Deductibility Of Legal Expenses Incurred To Defend Against Employer's Action To Reclaim Salary Paid,” Small Business Taxation @ Gowlings, Vol. 11, No. 10. (reprinted in Lexology and Taxnet Pro), July 11, 2011.
- “Deemed Director – When a Resignation is Not Enough,” Small Business Taxation @ Gowlings, Vol. 11, No. 9. (reprinted in Lexology), June 29, 2011.
- “Hedging for Tax Purposes – Does the Common Law Require an Underlying Transaction?", Canadian Tax @ Gowlings,Vol. 8, No. 3, (reprinted in Lexology), June 22, 2011.
- “Imperial Tobacco Redux – An Unwelcomed Revisit to the Deductibility of Payments to Option Holders for Surrendering Stock Options in the Context of Corporate Reorganizations and Acquisitions,” Taxation Law @ Gowlings, Vol. 11, No. 2, (reprinted in Lexology), February 28, 2011.
- "Timing of Income Recognition for Derivatives Used for Hedging - Mark to Market Treatment versus the Realization Principle," Corporate Finance 1858, Volume 16, No. 3, 2010.
|
|
|
|
|
|
|
