Under the Sarbanes-Oxley Act, registered firms outside the US are subject to PCAOB inspections in the same manner as US firms ...

Under Stephen Harper, the country’s international development strategy was closely tied to expanding trade with developing ...

The CRA also argued that, by bringing the judicial review application to the Federal Court, the taxpayer was launching a ...

The U.S. might very well retaliate by ramping up tariffs in response, as Trump has threatened. Another potential risk of export taxes is that Canada (particularly, Ontario, Quebec and New Brunswick) ...

Miranda Stewart is a professor of law at the University of Melbourne in Australia.

Erica Pimentel, PhD, CPA, CA is an assistant professor at the Smith School of Business, Queen's University, Ontario.