This article surveys the rare cases in which the IRS unsuccessfully challenged a taxpayer's method of accounting as not clearly reflecting income. Taken together, these cases shed light on when tax accounting methods may reflect income just clearly enough to pass judicial muster

The recent controversy surrounding HMRC's refusal to disclose relevant information voluntarily to Parliamentary Committees has the potential to undermine the important principle of taxpayer confidentiality. HMRC's current policy only asks whether the information requested would identify a...

In Canada, the tax system is not used just to raise revenue; it is also an important instrument for achieving various social policy objectives. As a result, the tax system has become closely intertwined with the income support system; it now serves as the delivery mechanism for many key income...