We tested a technique for creative problem solving, which used crowd-based genetic algorithms; one crowd generated initial ideas, another crowd evaluated the quality of these ideas, and yet another crowd combined pairs of ideas selected by the computer. The pairs were selected through a...

The book is a study of the current state of international tax law and its application (or non-application) to electronic commerce in Canada, China, Hong Kong, Japan, Singapore, and the United States. Its purpose is to examine the extent to which current theories and principles of international...

The general anti-avoidance rule (GAAR) in section 245 of the Income Tax Act is about drawing a line between legitimate tax minimization and abusive tax avoidance. However, the GAAR does not provide guidelines for determining whether a particular transaction is legitimate or abusive. In this...