Capital gains taxes -- a comparative survey / Michael Littlewood -- The impact of economic theory on capital gains tax reform proposals / David White -- International aspects of capital gains taxation / Craig Elliffe -- Australia / Ann O'Connell -- Canada / David G. Duff -- China / Yan Xu --...

Any proposal for adoption of a unitary tax (UT) system ought to clear the first and most common hurdle of its compatibility, or lack of it, with the current norms in the international tax system – specifically, the current tax treaty network. This paper argues that unitary taxation is...