The ability of expatriates to vote in their country of origin is of growing interest in a time of increased mobility across borders. Australian expatriates, numbering upwards of a million, tend to be young and educated. This article details the history of the right to vote from overseas in...

The Canadian Department of Finance has proposed new tax elections that will provide Canadian taxpayers with greater flexibility to manage foreign affiliate distributions. Under Regulation 5901(2)(b), taxpayers may elect to treat foreign affiliate dividends as "pre-acquisition surplus" dividends...

This article reviews the new Canadian foreign affiliate reorganization rules in the Income Tax Act (Canada) enacted on June 26, 2013, and considers the main transitional elections available to taxpayers (until June 2014) for retroactive application of these new rules. The focus is on the foreign...