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International And Ec Tax Aspects Of Groups Of Companies (Canada), Kim Brooks
International And Ec Tax Aspects Of Groups Of Companies (Canada), Kim Brooks
Articles, Book Chapters, & Popular Press
This short, largely descriptive piece reviews some of the history and reasons as to why the consolidation of corporate groups has not been adopted in the Canadian income tax legislation. Canada is unique becuase it is one of a very limited number of high-income countries with no formal consolidate regime. After a brief review of the history of consolidated reporting in Canada, the piece describes some of the instances where a mutuality of interest between corporations is recognized, the objectives of recognizing a group of corporations in these instances, and the measures of relatedness used to group corporations. Measures that …
Inter-Nation Equity: The Development Of An Important But Underappreciated International Tax Value, Kim Brooks
Inter-Nation Equity: The Development Of An Important But Underappreciated International Tax Value, Kim Brooks
Articles, Book Chapters, & Popular Press
Modern high-income states have relied on income taxes and redistributive spending to reduce inequality nationally; yet few states have considered how their national tax systems might have important implications for international income flows between high-income and low-income states and how their tax treaties might be used as a mechanism for achieving a fairer distribution of income internationally. Discussions about the possibilities of tax systems as a means of distributing income globally, and of acting in the service of the reduction of global inequality, are nascent, but not new. The foundational, and still leading, contribution to this area of scholarship is …