Bulletin n. 2-3/2013
February 2014
CONTENTS
  • Section A) The theory and practise of the federal states and multi-level systems of government
  • Section B) Global governance and international organizations
  • Section C) Regional integration processes
  • Section D) Federalism as a political idea
    • Pierre Corsette
    Tax Law Practice, from Yesterday to Tomorrow
    in Canadian Tax Journal , volume 63 suppl ,  2013 ,  45-57
    The author presents his thoughts on the evolution of tax law practice over the last 30 years, as well as on the challenges that practitioners are now facing. Given the particular character of tax laws and their economic and policy objectives, he reviews important changes that have occurred with respect to both the courts and the Income Tax Act. He also discusses contributing factors, explaining important legislative amendments and the constant intervention of the courts to review interpretation rules applicable in the context of tax laws. Finally, the author presents his views on how tax law practice should continue to evolve in future years.
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