Explains treaty shopping, hybrid mismatches, profit shifting and BEPS reforms, and how structural gaps challenge modern ...

Allison Christians, the H. Heward Stikeman chair in Tax Law at McGill University, tells Tax Notes Executive Editor for Commentary Jasper Smith about her principles for writing good papers in law ...

The power to tax is the most ubiquitous of all government powers. It reaches directly or indirectly to all classes of people, all industries, all elements of society. Taxes always place at least some ...

TimesMachine is an exclusive benefit for home delivery and digital subscribers. About the Archive This is a digitized version of an article from The Times’s print archive, before the start of online ...

Washington, D.C. — The 2017 tax law was fundamentally flawed, increasing income inequality while putting upward pressure on the debt for little payoff. Looking ahead to the 2025 tax debate, a new ...

Forbes contributors publish independent expert analyses and insights. I write about economic policy for the 21st century. "Don't tax you, don't tax me, tax the guy behind the tree" is one of those ...

The analysis shows that India s taxation system, particularly under the Income-tax Act, 1961, is primarily based on economic capacity rather than benefits received. Judicial rulings and constitutional ...

Tax rules for the digital economy which are based on the principles of tax good governance can help promote growth and, among other benefits, deliver on the green and digital transitions. On this page ...