This paper examines whether the customs valuation systems and rules of origin are sufficiently attuned to changing landscape commercial realities characterised by new diverse configurations goods-services trade. It proposes a framework categorise relevant trade applies it identify potential challenges arising from current procedures for determination. While existing provide an adequate structur...

Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules sales and use tax following Supreme Court decision South Dakota v. Wayfair, were enacted to increase revenue collections create a more neutral system. Although these reforms induced remote vendors remit taxes on destination basis, gains...

The Liberal commitment to replace the goods and services tax (GST) with a better tax has been studied by the House of Commons Finance Committee. The question of alternatives to the GST is not a new one. Prior to its introduction in 1991, a minority of tax experts questioned the wisdom of the federal government’s determination to go ahead with the GST.1 Some developed detailed proposals that wou...

In developing countries, large dam projects continue to be launched, primarily to secure a time-stable fresh-water supply and to generate hydropower. Meanwhile, calls for environmentally sustainable development put pressure on the dam-building industry to integrate ecological concerns in project planning and decision-making. Such integration requires environmental impact statements (EISs) that ...