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Simple World Map Author: Al MacDonald Editor: Fritz Lekschas License: CC BY-SA 3.0 ID: ISO 3166-1 or "_[a-zA-Z]" if an ISO code is not available
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Academy of Tax Law

Dow Chemical Canada ULC v. The King: Tax Court Jurisdiction in Transfer Pricing Disputes

The Dow Chemical Canada case underscores the complex interplay between tax law, administrative discretion, and jurisdictional issues in…

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Academy of Tax Law

International Taxation of E-commerce Business Income

Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the…

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Academy of Tax Law

Double Tax Treaties: An Introduction

Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part

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