Canadian tax reform news from Arthur Cockfield (Queen's University):
In 2007, the Canadian Department of Finance formed the Advisory Panel on Canada's System of International Taxation to consider comprehensive reforms. In December 2008, the Advisory Panel issued its Final Report. Here are some of the research reports commissioned by the Advisory Panel:
- Arthur Cockfield (Queen's University), Examining Policy Options for the Taxation of Outbound Direct Investment
- Tim Edgar (University of Western Ontario), Interest Deductibility and Inbound Direct Investment
- Jim Hines (University of Michigan), The Tax Treatment of Expenses Incurred to Earn Foreign Source Business Income: Principles, Policies, and Options
