Introduction : a tribute to professor Judith Freedman's outstanding career / Glen Loutzenhiser and Rita de la Feria -- Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / Glen Loutzenhiser -- Does an inheritance tax have a future? Practical...

Although the international taxation system is not new to problems and crises, economic liberalization and the increasing integration of world markets has intensified its difficulties, with MNEs being at the forefront of tax avoidance by taking advantage of loosely co-ordinated international tax...

In this article, the author analyzes the concept of corporate residence, with particular reference to the law in the United Kingdom and Canada. Accepting that the taxation of corporations has some justification, there is nonetheless a disjunction between meaningful residence-based taxation and...

It hardly needs repeating that the existing income tax treaty system struggles under the weight of global economic integration. Liberalization of state economies and transnational integration of businesses disturb the foundations upon which the tax treaty system is based. These phenomena also...