| 247 |
Stapled Securities–"The Next Big Thing" for Income Trusts? Useful Lessons from the US Experience with Stapled Shares—Reuven Avi-Yonah, Tim Edgar, Fadi Shaheen (Full text - PDF) |
| 289 |
Permanent Establishments Through Related Corporations Under the OECD Model Treaty—Matias Milet (Full text - PDF) |
| 331 |
Policy Forum: Editor's Introduction: The Developing Debate on the Taxation of Business Income—Scott Wilkie (Full text - PDF) |
| 333 |
Policy Forum: A subsidiary as a Permanent Establishment of Its Parent—Willard B. Taylor, Virginia L. Davies, and Janice McCart (Full text - PDF) |
| 346 |
Current Cases: (TCC) General Motors of Canada Limited v. The Queen; LeBlanc et al. v. The Queen; MacKay et al. v. The Queen
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| 363 |
International Tax Planning: British Columbia's Tax Refund Regime: International Financial Activities (Abstract - PDF) |
| 382 |
Personal Tax Planning: Mobile Beneficiaries of Canadian Estate Plans: Implications of Moving to the United States (Abstract - PDF) |
| 407 |
Planification fiscale personnelle : Planification successorale au Canada et déménagement de bénéficiaires aux États-Unis (Abstract - PDF) |
| 435 |
Selected US Tax Developments: Proposed Earnings-Stripping Rules May Affect Canadian Investments in the United States (Abstract - PDF) |
| 445 |
Current Tax Reading (Full text - PDF) |