2016 results
Miscellaneous - 2019 - volume 64:4 Miscellaneous

Volume 64 Index — Index du volume 64

ARTICLES—AUTHORS ARTICLES — AUTEURS   BEN-ISHAI, STEPHANIE, ROBSON, JENNIFER AND SCHWARTZ, SAUL Eligible Non-Participation in Canadian Social Welfare Programs...................................................................................................... 64:499 BICH-CARRIÈRE, LAURENCE , &, ⚖ : que pensent les tribunaux des émojis, émoticônes et autres pictogrammes?................................................... 64:43 CHRISTIANS, ALLISON Tax Cryptographia: Exploring the Fiscal Design of Cryptocurrencies...................................................................................... 64:683 CLOUTIER, ÉTIENNE A Tale of Two Metaphors: A Narrative Take on the Canadian Constitution....................................................................... 64:447 COFONE, IGNACIO N. …

Article - 2019 - volume 64:4 | | Language - English Article

When Data Comes Home: Next Steps in International Taxation's Information Revolution

Introduction In the last decade, there has been a revolution in cross-border tax information exchange and reporting.[1] A combination of shifting political dynamics, increasing technological capabilities, and countries’ ability to harness international politics to force legal changes at the nation-state level has led to a new order in which many countries …

Shu-Yi Oei and Diane M. Ring*