Cover -- Title -- Copyright -- Contents -- Subnational Tax Autonomy: Introduction and Summary of Evidence -- 1 Asymmetrical Federalism in Spain: The Challenges of Financing the Autonomous Communities -- 2 Fiscal Autonomy in Scotland -- 3 Asymmetrical Federalism: The Case of Belgium -- 4 The...

The ECJ doctrine links the justification of tax avoidance to the balanced allocation of tax powers and the arm’s length standard. This link poses a number of new issues, among other, these three questions: what notion of “arm’s length standard” is the ECJ dealing with; can there be a...

Canada is one of the few countries in the world where an intra-country formula allocation (FA) mechanism plays an important role in the taxation of corporate income by sub national governments, that is provinces. This paper presents and analyses information prepared for its authors by CRA on the...