Business Taxation in Western Canada: Settling for a Personal Best? The Western Canadian Economy in the International Arena

This paper examines the competitiveness of the business tax regimes in Canada’s four western provinces. The discussion focuses on the tax burden imposed on investment, as measured by the marginal effective tax rate (METR) on capital. business_taxation_western_can.pdf

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Controlled Foreign Company – Taxation Regimes in Selected Countries

A very thorough comparitive analysis of the Controlled Foreign Company taxation regimes of: Australia, France, Germany, Italy, Japan, Netherlands, New Zealand, Sweden, United Kingdom and the United States See Report – F34-3-5-2009E.pdf

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Christopher H. Hanna (SMU) has published The Real Value of Tax Deferral, 61 Fla. L. Rev. 203 (2009). Here is the abstract:

A leading law professor [William D. Andrews] wrote a quarter-century ago that deferral of gain “is not as serious as outright exemption, but it is the next best thing.” Few tax law academics would disagree. But how important…

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Facebook violates Canadian privacy law

TORONTO — Canada’s privacy commissioner accused Facebook on Thursday of breaching Canadian law by keeping users’ personal information indefinitely after members close their accounts. Privacy Commissioner Jennifer Stoddart released a report that also accuses Facebook of disclosing personal…

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EC Consultation Paper on adoption of International Auditing Standards

The European Commission is considering the adoption of the International Standards on Auditing of the International Auditing and Assurance Standards Board for statutory audits required by Community law. A consultation paper addressing this is available on the EC…

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UK Government announces new venture capital fund

The prime minister has announced the creation of the UK Innovation Investment Fund. This fund is to invest in technology-based businesses, focusing on small businesses, start-ups and spin-outs. The Government hopes this scheme could leverage enough private investment…

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