The globalization of financial markets has required the use of common reporting standards, notably the IFRSs. These are impacting the accounting systems of many countries. However, accounting systems are also often used for national tax reporting. This creates a divergence in the reporting needs...

Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...

In a kind of double paradox, the French government started a major reform of the country's capital taxes during the final year of the current legislature, concurrently with its dismantling of the “fiscal shield” that symbolised the 2007 TEPA Work, Employment and Purchasing Power law (Loi...