Digitisation technologies are facilitating and transforming tax administration and dispute resolution in various ways. This paper presents some existing and emerging best practices in digitalized tax administration and smart dispute resolution. Inspired by the objectives of the Belt & Road...

This paper examines the tax treatment of intangibles in Canada and recent developments internationally. It suggests that the special features of intangibles and the rapid rise of intangibles as value-drivers in the global economy may render existing tax rules inadequate in defining Canada's tax...

This paper was submitted to the Department of Finance, Canada during the public consultation regarding proposals to eliminate some tax planning advantages for private corporations. It supports the direction of introducing more fairness in the tax system by preventing income-shifting (such as...

The “misuse or abuse” exception under subsection 245(4) of the Income Tax Act draws the line between acceptable and unacceptable tax avoidance. As a “safety valve” or “'relieving provision', this exception has proved to be the 'most crucial and controversial single factor in the...