Suchergebnisse

The Interpretive Exercise under the General Anti-avoidance Rule

In: 'The Interpretive Exercise under the GAAR' in Brian Arnold, ed., The General Anti-Avoidance Rule - Past and Future (Toronto: Canadian Tax Foundation, 2020, Forthcoming )

Interest Deductibility and International Taxation in Canada After BEPS Action 4

In: Report of the Proceedings of the Seventieth Tax Conference: 2018 Conference Report (Toronto: Canadian Tax Foundation 2019) 23:1-26.

Tax Treaty Abuse and the Principal Purpose Test - Part I

In: Canadian Tax Journal/Revue Fiscale Canadienne, Band 66, Heft 3

Tax Treaty Abuse and the Principal Purpose Test - Part II

In: Canadian Tax Journal/Revue Fiscale Canadienne, Band 66, Heft 4

Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation

In: Philosophical Foundations of Tax Law, Monica Bhandari, ed.,(Oxford: Oxford University Press, 2017), 167-89.

Alternatives to the Gift and Estate Tax

In: Boston College Law Review, 57 B.C.L. Rev. 893 (2016)

Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting Initiative: Interest and Base-Eroding Payments - Insights from the Canadian Experience

In: Bulletin for International Taxation. - Amsterdam. - Vol. 69 (2015), no. 6/7 (special issue) ; p. 350-354; DOI: https://doi.org/10.59403/16wh47p

Charities and Terrorist Financing

In: 61 University of Toronto Law Journal 73-117, 2011

Responses to Tax Treaty Shopping: A Comparative Evaluation

Special Federal Tax Assistance for Charitable Donations of Publicly Traded Securities: A Tax Expenditure Analysis

In: Canadian Tax Journal, Band 51, Heft 2, S. 925

The Federal Income Tax Act and Private Law in Canada: Complementarity, Dissociation, and Canadian Bijuralism

In: Canadian Tax Journal, Band 51, Heft 1, S. 1-63

Neuman and Beyond: Income Splitting, Tax Avoidance, and Statutory Interpretation in the Supreme Court of Canada

In: Canadian Business Law Journal, Band 32, Heft 3, S. 345-383

The Supreme Court and the New Family Law: Working Through the Pelech Trilogy

In: University of Toronto Faculty of Law Review, Band 46, Heft 2, S. 542-567

Evidentiary Privilege for Hospital Quality Assurance and Risk Management: Assessing Statutory Reform

In: University of Toronto Faculty of Law Review, Band 47, Heft 2, S. 526-548

Interpreting the Income Tax Act - Part 2: Toward a Pragmatic Approach

In: Canadian Tax Journal, Band 47, Heft 4, S. 741-798