“A universal basic income seems a fitting rebuttal to the universal hardship wrought by the current pandemic.” The latter statement, which served as the concluding remark in an Macleans opinion piece discussing the legacy of the COVID-19 pandemic, once again adds fuel to the impassioned discourse surrounding the implementation of a universal basic income […]
Daily Archives: June 12, 2020
Wealth Taxes – A Poor Solution for Canada
As a Canadian tax policy commentator, I am troubled when U.S. policy proposals are reflexively promoted by some in Canada, without necessarily examining whether the underlying rationale applies in this country. For example, the wealth tax proposals advocated by Democratic primary candidates Elizabeth Warren and Bernie Sanders were developed in the U.S. context of […]
The Way We Were? The Way We Must Be? The ‘Arm’s Length Principle’ Sees Itself (for What It Is) in the ‘Digital’ Mirror
Click here to read Professor Scott Wilkie's thoughts on the "Arm's Length Principle" with respect to the OECD and international taxation - originally published in the Intertax Journal (Volume 47, Issue 12, pp. 1087 - 1102, 2019). Please note, a subscription is required to access the content. - Corey LeBlanc
The ‘Source’ of the International Tax Conundrum
Click here to read Professor Scott Wilkie's thoughts on the "International Tax Conundrum" - originally published on the Kluwer International Tax Blog (February 10, 2020). - Corey LeBlanc