There have been numerous recent Canadian cases in which taxpayers have alleged negligence by Canada Revenue Agency … common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies … that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials …

Kingdom, Canada and the United States; as well as its varied and increasing uses in international tax law. By analysing the …Introduction -- Beneficial Ownership : From Conscience to Liberalism and Law -- Beneficial Ownership in Tax Law -- From … Domestic Tax Law to Tax Treaties : How Beneficial Ownership Jumped -- from US and UK Tax Treaty Policy into the Worldwide Tax …