| viii |
Board of Governors Elected September 25, 2005/Conseil des gouverneurs élu le 25 septembre 2005 |
| 607 |
Transfer Pricing and Employee Stock Options—Amin Mawani and Marsha L. Reid (Full text - PDF) |
| 640 |
Foreign Affiliate Liquidation and Merger Rollovers: Where Are We Now and Where Should We Be?—Geoffrey S. Turner (Full text - PDF) |
| 685 |
Eliminating Harmful Tax Practices in Tax Havens: Defensive Measures by Major EU Countries and Tax Haven Reforms—Maria Flavia Ambrosanio and Maria Serena Caroppo (Full text - PDF) |
| 720 |
The High Cost of Controlling GST and VAT Evasion—Bahro A. Berhan and Glenn P. Jenkins (Full text - PDF)
|
| 737 |
Policy Forum: Comments on Firm Foundations: Putting Private and Public Foundations on Level Ground, by A. Abigail Payne (Full text - PDF) |
|
739 |
Shaky Foundations? A Defence of Special Rules for Private Foundations—William I. Innes and Patrick J. Boyle (Full text - PDF) |
|
747 |
Reflections on Tax-Assisted Giving in Canada—Wolfe D. Goodman (Full text - PDF) |
|
751 |
Response—A. Abigail Payne (Full text - PDF) |
| 754 |
Current Cases: (FCA) The Queen v. VIH Logging Ltd.; Pantorama Industries Inc. v. The Queen; Lano v. CRA; (Ch. D.) Wood v. Holden (Inspector of Taxes) |
| 781 |
International Tax Planning: The Transition from an Autonomous to an Integrated Management Model: A Selection of Canadian Tax Issues (Abstract - PDF) |
| 806 |
Personal Tax Planning: Subsection 75(2): The Spoiler (Abstract - PDF) |
| 831 |
Planification fiscale personelle : Le paragraphe 75(2) : Un rabat-joie (Abstract - PDF) |
| 858 |
Corporate Tax Planning: Repatriation from Foreign Affiliates: Selected Issues (Abstract - PDF)
|
| 885 |
Current Tax Reading (Full text - PDF) |