"If you’re a billionaire, you don’t need it," said one Canadian billionaire. "I don’t have to come to the United States to invest in the United States."

Margaret O'Sullivan of O'Sullivan Estate Lawyers ponders possible scenarios in anticipation of the sunset provision this year of the Tax Cuts and Jobs Act

A Canadian accounting professor explains that development relationships like USAID are shaped by both the interests of donors and those of the recipients.

Like Canada, Australia created a digital tax that US President Trump could deem as discriminatory or extraterritorial, and subject to retaliatory tariffs

Canadian companies and pension funds were already lobbying for appropriate tax treatment ahead of President Trump pulling out of the OECD minimum tax deal

Allan Lanthier examines the recent Bruyea decision of the US Court of Federal Claims, which allowed a tax treaty credit against US tax on investment income

To integrate further through appeasement with a country that has rejected the rule of law would be to surrender Canadian sovereignty to the United States

From taxes and tariffs to deregulation, Donald Trump may scare Canadian economists, but accountants are sure to benefit from a second Trump term

Despite scathing public inquiry reports about the PwC Australia tax consulting scandal, it would take decades to reduce government reliance on consultants

Research shows taxpayers perceive paying income tax, but not regressive sales taxes, as contributing as a citizen for the purpose of the common good

Geopolitical divisions with the United States will continue to cause additional friction and the role of the US dollar is almost certain to become more limited

Where does Canada rank on the global scale of income redistribution through taxation? Jim Stanford’s article on the gini coefficient provides answers

In light of the deal between Canada and Google, we present this thought leadership article on technofeudalism, an economics term coined by Yanis Varoufakis

A thought leadership article on high income earners in the UK may hold some insights into Canadian attitudes towards inequality and taxation among the wealthy

After a decade of underfunding, the Internal Revenue Agency is receiving a cash injection, similar to the reinvestment in the CRA by the Trudeau government

MOU will mean a wider range of employment opportunities for CPAs and will allow Canadian businesses access to a deeper pool of management accounting talent

A shift in conservative ideology towards protectionism, not free trade, is not new in Canada and could have profound effects for business leaders such as CPAs

Michael Hunt and Steven Wenham of Herbert Smith Freehills LLP explain a transfer pricing ruling in the UK Supreme Court in favour of RBC and an oil exploration loan

The departure tax can create a substantial and unforeseen tax bill for the unaware emigrating taxpayer explains tax lawyer and accountant David J. Rotfleisch

Western University professor Tom Malleson presents five reasons for levying high taxes on the very rich, from the environment to (reduced) social friction

Wrapping up the odds and ends from the past week in Canadian accounting news

Allan Lanthier: The OECD rules were developed by committee after committee and compromise after compromise, and it shows

Allan Lanthier: We should not hamstring our job creators at the precise time when our giant competitor to the south has rejected the tax

Charles-Antoine St-Jean appointed Regional Director—Americas of the International Sustainability Standards Board — an appointment we predicted

Marc Pietro Allard and Marc André Gaudreau Duval of Davies on the implications of new excessive interest and financing expenses limitation rules