Also available in print: K4486 .K47 2016 LAW.
Offers up-to-date legal and institutional overview of international tax cooperation in light of The Panama Papers by exploring whether TIEAs inhibit offshore tax evasion and other global financial crimes.
Also available in print: KE5728 . A66 2005 LAW.
In October 2005, the Supreme Court of Canada released its decisions in The Queen v. Canada Trustco Mortgage Co. and Mathew v. The Queen--the first cases in which the Court has specifically addressed the General Anti-Avoidance Rule (GAAR) in section 245 of the Canadian Income Tax Act. The articles in this volume reflect on these decisions and the role of a general anti-avoidance rule.