Volume 53, Issue 2 of the Canadian Tax Journal is now available with these articles:
- p. 305: Some Reflections on Corporate Control?, by Robert Couzin
- p. 333: The Tax Court’s Informal Procedure and Self-Represented Litigants: Problems and Solutions, by André Gallant
- p. 367: The Canadian Underground Economy: An Examination of Giles and Tedds, by Trevor Breusch
- p. 392: Response to Breusch’s Critique, by Lindsay M. Tedds and David E.A. Giles
- p. 396: Policy Forum: Attribution of Profits to a Permanent Establishment
- p. 401: The OECD Project: Transfer Pricing Meets Permanent Establishment, by Robert Couzin
- p. 409: Transfer Pricing and Attribution of Income to Permanent Establishments: The Case for Systematic Global Profit Splits (Just Don’t Say Formulary Apportionment), by François Vincent
- p. 417: 2003-4 Award-Winning Student Paper: The Canadian Tax Foundation—Jean Potvin Award for Quebec
- p. 459: Current Cases:
- p. 481: International Tax Planning: Characterization of Foreign Business Associations
- p. 506: Personal Tax Planning: Charitable Remainder Trusts
- p. 539: Planification fiscale personelle
- p. 574: Selected US Tax Developments: Recent Developments Make It Easier for US-Based Multinationals To Dispose of Foreign Subsidiaries
- p. 589: Current Tax Reading
- Reuven S. Avi-Yonah, International Tax as International Law, 57 Tax Law Review 483 (2004) [blogged here]
- Lorraine Eden & Robert T. Kudrle, Tax Havens: Renegade States in the International Tax Regime?, 27 Law & Policy 100 (2005) [blogged here]
- Mitchell A. Kane, Strategy and Cooperation in National Responses to International Tax Arbitrage, 53 Emory Law Journal 89 (2005) [blogged here]
- p. 605: Correspondence
