As we close out 2019, the ITSG Global Tax Journal is pleased to ring in the new year with a bang and not a whimper.
We begin with current events, starting in India, where a series of measures induce lower optional corporate tax rates intended to make Indian companies more attractive for both domestic and international investors. From there, we continue on to Canada and an overview of the Canadian tax regimes currently applicable to corporate and individual foreign investors. Finally, we look back on the careers of two esteemed members of ITSG, men who have been awarded Life Member status by the International Tax Specialist Group in recognition of long and meritorious careers as international tax advisers. While the recognition is the same, their journeys have each been unique.
- India Introduces Optional Lower Corporate Tax Regime to Boost Economy by Sakate Khaitan and Abbas Jaorawala (India)
- Canadian Tax 101 – An Introduction to the Foreign Investor by Dean Smith (Canada)
- A Look Back on My Career by John Chown (United Kingdom)
- Some Thoughts on My Life as an International Tax Consultant by H. Arnold Sherman (Canada)