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International Tax Policy: The Counter-Story Presented By The Brics, Kim Brooks
International Tax Policy: The Counter-Story Presented By The Brics, Kim Brooks
Articles, Book Chapters, & Popular Press
This chapter focuses on the international tax policy directions of Brazil, Russia, India, China, and South Africa (BRICS). The BRICS countries present something of a counter-story to the narrative that international tax law has harmonized. These five countries, major economic and trade players in the world but not members of the Organisation for Economic Co-operation and Development (OECD), have developed their international tax policy with an eye to the approach suggested by the OECD, but not necessarily in conformity with its strictures. This chapter explores the international tax policy directions of the BRICS jurisdictions under the familiar, broad heads of …
The Supreme Court's 2013 Tax Cases: Side-Stepping The Interesting, Important And Difficult Issues, William Neil Brooks, Kim Brooks
The Supreme Court's 2013 Tax Cases: Side-Stepping The Interesting, Important And Difficult Issues, William Neil Brooks, Kim Brooks
Articles, Book Chapters, & Popular Press
In 2013, the Supreme Court of Canada heard three tax cases. Our review of the year argues that the Court resolved those cases by relying on narrow formalistic points that did little to advance our understanding of tax principles of tax law. In particular, the Court was invited to consider the tax treatment of contingent liabilities assumed by the buyer in a sale of business assets; the taxation of amalgamations that do not meet the qualifying conditions for the applicable rollover provision; and the conditions under which rectification should be available in tax planning.