THE CONVERSATION: How a U.S. Supreme Court ruling could modernize Canada's tax system


Published: 9Jul2018

(Opinion by Ivan O. Ozai, Doctoral Candidate, Faculty of Law, McGill University) In the last few months, several countries have considered the idea of levying taxes on digital companies. But because these companies can operate from virtually anywhere, a digital tax would require updating old tax rules that only allow governments to tax companies that have a physical presence in the country. Read more