The Asset Location (AL) decision determines which of the assets owned should be held in which account-type (tax-deferred, tax-exempt or taxable) in order to maximize the tax-reduction benefits of those accounts and to maximize ending wealth. This paper argues against AL practices that a) phrase...

This paper is a response to the Singapore Personal Data Protection Commission consultation on a draft AI Governance Framework. It analyses the five data trust models proposed by the UK Open Data Institute and identifies that only the contractual and corporate models are likely to be legally...

Blockchain technology allows the creation of distributed ledgers. These distribute control among the players rather than requiring a centralised database, and so can reduce costs and speed up transactions. However, when it is used for assets which exist outside the blockchain itself, an...

Canada' Registered Retirement Savings Plan (RRSP) is a tax-deferred account intended to help workers save for retirement. It has existed for so many decades that professionals feel certain they know everything there is to know about the account. Its rules and mechanics are well known not only by...

When a Canadian expects to face higher tax rates in the future, where should savings be put? The standard advice is… ‘when you expect your marginal tax rate to rise in the future, contribute to a Registered Retirement Savings Plan (RRSP) now, but delay claiming the tax deduction'. This paper...

Americans are considering major reforms to income tax, both personal and corporate. In order to fund the desired reduction in tax rates it is necessary to broaden the tax base. All tax deductions, credits and exempt incomes (tax expenditures) are under review. On that list are the tax sheltered...

It is uncontroversial that states are entitled to apply their national laws to foreign cyberspace actors where the cyberspace activity has effects in the state. This article argues, however, that states should wherever possible not do so. Laws which are in practice unenforceable reduce the...

There is a clear trend for law and regulation, particularly in the computing and communications sector to become increasingly detailed. The perceived benefit of this approach to lawmaking is increased certainty as to compliance, but that uncertainty may be illusory. There are serious...

There is a long history of argument diagramming mechanisms, attesting to the need for, and popularity of visualizations of reasoning patterns in general. Many of these approaches have given rise to software implementations that serve particular audiences with particular needs, leading to a...