The internationalization of business activity has created significant pressures on national corporate income tax systems throughout the world. Rather than abandon the corporate income tax field, it is predicted that governments will develop international arrangements that will further globalize...

Canada has operated both a federal value–added tax (the GST) and two variants of provincial VATs for the last 15 years. In addition, several provinces have continued to operate retail sales taxes similar to those in most US states. A brief review of experience around the world with...