| iii |
Robert D. Brown, 1934-2013 |
| iv |
Louise Beaugrand-Champagne, 1941-2013 |
875
|
The Treaty Network Theory: Accessing Foreign Tax Information Networks Under the OECd Model Convention — Mark Tonkovich (Full text - PDF)
|
| 893 |
Suing Canadian Tax Officials for Negligence: An Assessment of Recent Developments — John Bevacqua (Full text - PDF) |
| 915 |
The Negotiation and Drafting of the First Australia-Canada Taxation Treaty (1957) — C. John Taylor (Full text - PDF) |
| 989 |
Tax Policy Round Table: The Process for Making Tax Policy: An International Comparison — Brian J. Arnold (Full text - PDF)
|
| 1011 |
Tax Policy Round Table: Tax Policy Formulation in Australia — Rob Heferen, Nicole Mitchell, and Ian Amalo (Full text - PDF)
|
| 1023 |
Some Additional Comments on Australia’s Tax Policy Proces — Graeme Cooper (Full text - PDF)
|
1031
|
Tax Policy Round Table: The Process for making Tax Policy in Canada — Brian Ernewein and Nancy Horsman (Full text - PDF)
|
1043
|
Tax Policy Round Table: Development of Tax Policy in New Zealand: The Generic Tax Policy Process — Struan Little, Geof D. Nightingale, and Ainslie Fenwick (Full text - PDF)
|
1057
|
Tax Policy Round Table: Tax Policy Making in the United Kingdom — John Whiting and Malcolm Gammie (Full text - PDF)
|
| 1075 |
Tax Policy Round Table: The Process for Making Tax Policy in the United States: A System Full of Friction — Eric Solomon (Full text - PDF)
|
| 1087 |
Policy Forum: Editors’ Introduction —The First-Time Donor Tax Credit — Tim Edgar and Kevin Milligan (Full text - PDF)
|
| 1091 |
Policy Forum: The First-Time Donor Credit — Sound Policy or Short-Term Fix? — A. Abigail Payne (Full text - PDF)
|
| 1103 |
Policy Forum: Assessing the First-Time Donor Credit— Can it Increase the Charitable Donation Levels of First-Time Donors? — Rachel Laforest (Full text - PDF)
|
| 1109 |
Policy Forum: Reflections on the First-Time Donor Credit — The Link Between Donation Incentives and the Regulation of Legal Charity — Adam Parachin (Full text - PDF)
|
| 1123 |
Current Cases: (FCA) Canadian Imperial Bank of Commerce v. Canada; (FCA) Canada v. Guindon; (TCC) Lehigh Cement Limited v. The Queen |
1147
|
International Tax Planning: Living with the Foreign Affiliate Dumping Rules (Abstract - PDF) |
1167
|
Personal Tax Planning: Selected Considerations in the Use of Professional Corporations (Abstract - PDF)
|
| 1193 |
Planification fiscal personnelle: Certaines considérations sur l’utilisation d’une société professionnelle (Abstract - PDF)
|
| 1223 |
Selected US Tax Developments: Offshore Funds: Implications of the Appellate Court Ruling Against Sun Capital (Abstract - PDF)
|
1229
|
Current Tax Reading (Full text - PDF) |