, and in the Eurozone, Canada, and Australia over the post-WWII period. Overall, our evidence does not provide much support …

Recently, in CIBC World Markets Inc. v. R. (“CIBC case”), the Chief Justice of the Tax Court of Canada (“TCC”) was … faced with an issue that was novel to Canada's consumption tax jurisprudence. Can a GST registrant retrospectively change …'s attempt at legal cross-fertilization (or tax transplantation) on the basis that Canada's GST system is “somewhat different …

costs associated with indirect taxes such as value added taxes (VAT) (known in Australia as Goods and Services Tax (GST … vary significantly between Australia and the United Kingdom (UK), both of which have been the subject of recent detailed …

Australia exempts distributions of dutiable property made by liquidators to the shareholders of liquidating companies …

that have relatively similar backgrounds and tax systems: Australia, Canada, New Zealand, the UK, and the US. The first …