Douglas J. Sherbaniuk Distinguished Writing Award -
Brian J. Arnold
Brian J. Arnold, of Goodmans LLP, Toronto is the 2005 recipient of the Canadian Tax Foundation's Douglas J. Sherbaniuk Distinguished Writing Award. His article, "The Long, Slow, Steady Demise of the General Anti-Avoidance Rule," which appeared in the Policy Forum feature in (2004) vol. 52, no. 2 Canadian Tax Journal 488-511, was selected by a committee of experienced tax professionals as the best writing published by the Foundation in 2004.
The award, which is conferred annually, is named for the Foundation's director emeritus.
Brian Arnold, a graduate of Harvard Law School (JD 1969), was a professor of law for 28 years, teaching and researching in the tax area. He is a visiting professor at Harvard Law School and has recently taught at New York University School of Law and the Faculty of Law, University of Sydney. He has acted as a consultant for the Department of Finance, the Canada Revenue Agency, the Auditor General of Canada, the Australian Taxation Office, the treasury departments of Australia and New Zealand, the South African Revenue Service, and the Organisation for Economic Co-operation and Development (OECD). He was a governor of the Canadian Tax Foundation from 1994 to 1996. He is a member of council of the Canadian branch of the International Fiscal Association and a member of IFA's Permanent Scientific Committee.
Mr. Arnold has published numerous articles on taxation in the Canadian Tax Journal and other periodicals and is the author of three books published by the Canadian Tax Foundation: Timing and Income Taxation: The Priniciples of Income Measurement for Tax Purposes (1983); The Taxation of Controlled Foreign Corporations: An International Comparison (1986); and Tax Discrimination Against Aliens, Non-Residents, and Foreign Activities: Canada, Australia, New Zealand, and the United Kingdom, and the United States (1991). More recently, he is the co-author (with Michael J. McIntyre) of International Tax Primer, 2d edition (Kluwer, 2002) and a principal author (with Hugh J. Ault) of Comparative Income Taxation: A Structural Analysis, 2d edition (Kluwer, 2004).