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Issue Archive



2014 

073
December 19
 The Inter-Leasing Case: Formalism, The Easy Way
072 December 3  BEPS and Developing Countries
 071 November 14   BEPS and Treaty Abuse – II
 070  October 20  BEPS and Treaty Abuse – I
069 October 9  The Gervais Case and the Split Personality of Shares
068 September 4  New Protocol to the Canada-UK Treaty
 067 August 14  The Votes Are In!
066 June 26  MAMAS DON'T LET YOUR BABIES GROW UP TO BE TAX ADVISERS
  065 May 30  The Lehigh Decision - Correct but not convincing?
064 April 16  OECD BEPS Treaty Abuse Proposals
063 March 31  Evolution and Tax Systems
062 March 18  Treaty Shopping Revisited
061 February 24  “Singing words of wisdom, let it be …” The Beatles, 1970
 060  February 6  Tax Preparers Prepare to be Re-educated!
059 January 14  Setting the Bar for Tax Advisers

2013 

058 November 12  Issue 058
057 October 23  Shopping for Tax Treaties
056 September 10  Should Tax Advice Provided by Accountants Have Privilege?
055 August 28  Robert McMechan, Economic Substance and Tax Avoidance...
054 July 30  The Tax Policy-Making Process
 053  July 15  Un hommage au professeur John Tiley
 052 July 2   Issue 052
051 June 3   Professor Neil Brooks retires, and a couple of other things
050 May 6   Speech by the Honourable Donald G. H. Bowman, Q.C.
049 April 26   Morality, Taxation, and Morning Coffee
048 April 10   Lipson Redux
047 April 1   Issue 047
 046 March 12   Interest Deductibility 
045 February 25   30th Anniversary of the Tax Court of Canada
044 February 14   The GAAR Trilogy
 043  February 7   David A. Ward – A Tribute
 042  January 8   Scalia’s Folly: Scalia and Garner on Statutory Interpretation 

2012

 041 December 20 
Musings on the Supreme Court’s View of the Concept of Abuse under the GAAR 
 040 November 19  The Supreme Court, Transfer Pricing, and Drugs 
 039 November 5  The Revised and Much-Improved Draft UK General Anti-Avoidance Rule 
 038 October 11  Professor Hugh Ault and the Boston IFA Congress  
 037 September 11  The Sommerer Case  
 036  September 5  Summertime 
 035  August 15  Moving On … With a little help from the Tax Court 
 034 July 12  Canada Day 
 033 June 18  Beneficial Ownership under Tax Treaties  
 032 June 5  The Supreme Court’s Decision in Garron 
 031 April 23  Better Late than Never
030 April 5 Aussie and Yankee Recent Developments
 029  March 9 The Assumption of Contingent Liabilities as Proceeds of Disposition: The Daishowa Case
 028 March 1 Professor Doctor Albert Raedler
 027  February 15 Silly Season
 026  January 16 The Proposed UK General Anti-Avoidance Rule

 2011

 025 December 22 The Canadian Tax System Gets a Christmas Present from the Supreme Court 
 024 December 16 The Tax Court’s Trilogy of GAAR Cases 
 023  November 23 Government Announces Commitment to Clearer Tax Legislation 
 022  November 10 The UN Committee of Experts and the Update of the UN Model Convention 
 021  October 6 Waiting for Copthorne – II  
 020  September 29 Waiting for Copthorne - I 
 019  September 21 Why the General Anti-Avoidance Rule Needs A Penalty  
 018 August 18 Tax Simplification – Blah, blah, blah  
 017 August 3 A Tax Tourist in South Africa 
 016 July 11 Information Influenza 
 015  June 17 To consolidate or not to consolidate; to legislate or not to legislate; and how to deal with those pesky provinces – these are just some of the questions 
 014 May 12  Just when I thought … Interest Deductibility and the Collins case  
 013 April 20 Promises, Promises ... Tax Aspects of the Parties' 2011 Election Platforms  
 012  April 15 The Tax Policy Process Again 
 011 March 23  Proposed Changes to the Australian CFC and FIF Rules 
 010 March 8  From the Land Down Under
 009  March 1  Making Tax Policy and Consultation
 008  January 31 SPAARS and GAAR 
007 January 17 The Land of the Free, the Home of the Brave, and the Economic Substance Doctrine
006 January 11 Artist or Artiste? – What a difference a letter makes! 

 2010

005 December 16  The Trouble with Billionaires
004 November 25  FCA decides in favour of the government in Garron
003  November 19  Of Scams and Shams - II
002 November 9  Of Scams and Shams - I
001 October 14  FIE Fiasco
   October 14  Introduction
 
2014-12-27 10:48:59