Aims to identify and analyse problems related to double taxation of income attributable to cross border partnerships in asymmetrical situations de lege lata. Th

The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the

Are you a Canadian who spends your winters in the southern United States, or occasionally conducts work in the US? Many Canadians do not know that they need a w

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op