Unlike the Dynasty, Nike and Ralph Lauren matters, the Report concluded that the launch of a forced labour investigation into the operations of GobiMin was not warranted.[7] McMillan LLP represented GobiMin before the CORE with a team led by litigation partner Robert Wisner. [read post]

Whether a provision is viewed as a deviation from a normal tax structure depends on what tax definition is viewed as normal.[3] Using the definition of income developed by economists Robert Haig and Henry Simons, income is defined as one’s consumption plus change in net worth.[4] But that definition is not necessarily the best way to structure a tax base because a change in one’s net worth usually becomes consumption later.[5] As a result, building the tax base on a Haig-Simons… [read post]