Canadian Tax Journalのかなりの記事がオープンアクセスに

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CANADIAN TAX JOURNAL REVUE FISCALE CANADIENNE The Canadian Tax Journal is the Canadian Tax Foundation’s flagship research publication, a leading source of insight into tax law, economics, and public finance in Canada. La Revue fiscale canadienne est la publication de recherche phare de la Fondation canadienne de fiscalité, une source d’information de premier plan sur le droit fiscal, l’économie et les finances publiques au Canada. 2019, Volume 67 Issue number 1 | numéro 1 In This Issue | Dans ce numéro   PEER-REVIEWED ARTICLES Non-Residents and Capital Gains Tax in Australia - Richard Krever and Kerrie Sadiq [https://doi.org/10.32721/ctj.2019.67.1.krever]   POLICY FORUM Editor’s Introduction—Reform of Corporate Taxation - Kevin Milligan [https://doi.org/10.32721/ctj.2019.67.1.pf.editor]   International Effects of the 2017 US Tax Reform—A View from the Front Line - Peter Harris, Michael Keen, and Li Liu [https://doi.org/10.32721/ctj.2019.67.1.pf.harris]   Is Accelerated Tax Depreciation Good or Misguided Tax Policy? - Philip Bazel and Jack Mintz [https://doi.org/10.32721/ctj.2019.67.1.pf.bazel]   Business Tax Reform in the United States and Canada - Ken Mckenzie and Michael Smart [https://doi.org/10.32721/ctj.2019.67.1.pf.mckenzie]   AWARDS Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk [https://doi.org/10.32721/ctj.2019.67.1.awards]   Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité [https://doi.org/10.32721/ctj.2019.67.1.awards]   Best Newsletter Article by a Young Practitioner Award / Prix pour le meilleur article de bulletin par un jeune fiscaliste [https://doi.org/10.32721/ctj.2019.67.1.awards]   Canadian Tax Foundation Lifetime Contribution Award / Prix de la Fondation canadienne de fiscalité pour une contribution exceptionnelle [https://doi.org/10.32721/ctj.2019.67.1.awards]   FEATURES Finances of the Nation: Survey of Provincial and Territorial Budgets, 2018-19 - Vivien Morgan [https://doi.org/10.32721/ctj.2019.67.1.fon]   Current Cases: (FCA) Canada v. 594710 British Columbia Ltd.; (TCC) Cameco Corporation v. The Queen - Ryan L. Morris, Adam Gotfried, and Yongchong Mao [https://doi.org/10.32721/ctj.2019.67.1.cc]   International Tax Planning: Transfer Pricing and Transactions Between Foreign Entities - Byron Beswick [https://doi.org/10.32721/ctj.2019.67.1.itp] [ABSTRACT ONLY]   Personal Tax Planning: Income-Splitting Update - Sean Grant-Young and Katie Rogers [https://doi.org/10.32721/ctj.2019.67.1.ptp] [ABSTRACT ONLY]   Planification fiscale personnelle : L’évolution du fractionnement du revenu - Sean Grant-Young et Katie Rogers [https://doi.org/10.32721/ctj.2019.67.1.pfp] [ABSTRACT ONLY]   Current Tax Reading - Alan Macnaughton and Jinyan Li [https://doi.org/10.32721/ctj.2019.67.1.ctr] __________________________________________________________   Full Issue | numéro complet   Archives | Archivé   Articles marked 'abstract' and Current Cases are available in full only to members.

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