In the 10th edition of the Introduction to International Tax in Canada, you will discover that the main novelty is the new chapter 30 entitled “Exchange of Information”, written by Marie-Thérèse Dugas. The exchange of tax information is essential in international taxation, particularly regarding the fight against tax evasion. It is both a deterrent and a means of identifying cases of non-compliance, while also being a fundamental element of tax cooperation between States. On a global scale, tax administrations have for many years recognized the need to cooperate in obtaining tax information from abroad. This chapter is of interest to anyone who wants to familiarize themselves with one of the most important tools for countering tax evasion.

As usual, this new edition features many improvements and updates.

The authors are: Jean-Pierre Vidal, Julie Robson, Marie-Pierre Allard, Marwah Rizqy, Cindy Harvey, Annick Provencher, Candace M. Marriott, Mathieu Gendron, Allison Christians, Sarah Baxter, Angelo Nikolakakis, Chantal Jacquier, Florie Pellerin-Catellier, Raphaël Clément, Jayme Yeung, Marie-Thérèse Dugas, Nadia Rusak, Jonathan Charron, Sara Shearmur, Marie Blanchard, Sara-Michelle Marcotte-Génier, Laura Gheorghiu, Malya Amghar, Jessica Di Maria, Julie Michaud, Sébastien Rheault, Jing Yu Wang, Judith Charbonneau Kaplan, Chantal Bélanger, and Nicolas Benoît-Guay.

A French edition of this book is also available: Introduction à la fiscalité internationale, 11e édition