Department of Homeland Security – New Diretive on Search of Electronic Devices and Media
On August 27th, Department of Homeland Security (DHS) Secretary Janet Napolitano announced new directives to enhance and clarify oversight for searches of computers and other electronic media at U.S. ports of entry. While this directive has general application,…
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