This report contains Phase 1 and Phase 2 Global Forum Peer Reviews of Canada, now incorporating Phase 2 ratings. The … Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in … the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the …

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Canada. …

This article addresses the question of whether the time has come for a comprehensive tax policy review in Canada. The … characterize a good tax system. These include fairness, equity, and legitimacy; neutrality and economic efficiency; simplicity … latter two sets of principles, using a number of available indicators of how well our existing tax system measures up against …