A word from Professor Scott Wilkie: Professor Jinyan Li and Ms. Sophie Chatel, both drawing on their expertise and experience in international tax, have recently co-written this article published by the International Bureau of Fiscal Documentation in the Bulletin for International Taxation, which is now freely available and can be accessed by clicking here. […]
Monthly Archives: May 2021
The Permissibility of Surplus Stripping
My Davies tax group colleagues Chris Anderson and Etyan Dishy (both of whom are former Osgoode students of mine!) have published a terrific article in the latest Canadian Tax Journal on “The Permissibility of Surplus Stripping”. The authors begin with a review of the legislative and judicial context surrounding sections 84.1, 212.1 and subsection […]