Biography

Guillaume Lafleur Marcotte joined Barsalou Lawson Rheault as a student in 2016 and is currently articling. He obtained his law degree (LL.B.) at the University of Montreal in 2018 and holds a B.A. (Hons) Magna Cum Laude in Political Science and Economics from Bishops University.

Guillaume also completed an internship with the Organization for Economic Co-operation and Development (OECD), more specifically within the Tax Treaty and Transfer Pricing Unit.

He has gained experience in legal research and tax law analysis through his involvement in the firm’s files and actively participates in important tax litigation cases concerning transfer pricing, tax treaties and constitutional issues.

Conférences et publications

Mise à jour des orientations du Canada en matière de déclaration pays par pays
Stratège Magazine, Volume 24, Number 1, March 2019 (upcoming)

Cameco: A Transfer-Pricing Win for Taxpayers
Co-author, Canadian Tax Focus, Volume 8, Number 4, November 2018

Conference “Panel avec l’ARC concernant les prix de transfert et les SEA et analyse de l’affaire Cameco TCC 195 2018”
Co-Speaker, APFF, Annual Congress, October 2018

Conference “Panel avec l’OCDE, l’ARC et l’ARQ sur l’économie numérique”
Co-speaker, APFF, Annual Congress, October 2018

“The Cameco Transfer-Pricing Case: What is at Stake?”
Canadian Tax Focus, Volume 8, Number 3, August 2018

“Mise en œuvre prochaine au Canada de l’Instrument multilatéral visant à modifier les conventions fiscales bilatérales (action 15 du projet BEPS)”
Co-author, Revue de planification fiscale et financière, Volume 38, Number 2, April 2018

Conference “Constitution, territorialité et taxes à la consommation”
APFF, 25th Symposium on consumption taxes, March 2018

“Limite territoriale du pouvoir d’imposition provincial”
Stratège Magazine, Volume 22, Number 4, December 2017

“L’affaire Développements Iberville ltée : la RGAÉ appliqué à une planification fiscale interprovinciale”
Stratège Magazine, Volume 21, Number 3, September 2016