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Tax Perspectives

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Please note that these publications may not be up-to-date as taxation matters are subject to frequent changes.


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Winter 2003
Volume 2, Number 1

The information in Tax Perspectives is prepared for general interest only. Every effort has been made to ensure that the contents are accurate. However, professional advice should always be obtained before acting on the information herein.


Introduction — The View from 37,000 Feet.

By Michael Cadesky, FCA, TEP
Cadesky and Associates LLP (Toronto)

Somewhere between Northern Japan and Alaska, traveling at 600 miles an hour, the dawn finds me busily writing this introduction to Tax Perspectives. From here, the world seems a very small place. Borders vanish and the International Date Line we crossed a moment ago registers nothing. Tired but determined I press on.

As the world becomes more and more international, so must we. The addition of Arnold Sherman to our group does just that. He brings a working knowledge and practical experience of the tax systems and business structures of over 60 countries.

Our Asian connection has been strengthened by Thomas Lee and Partners of Hong Kong, a tax specialist firm who can handle tax issues in South East Asia and China. This will have far reaching benefits for the group.

Our long term associate, Graham Smith and Partners of Amsterdam, continues to handle European tax matters for our clients. Stanley Ruchelman of The Ruchelman Law Firm, based in New York, assists on U.S. tax matters.

As a group, we will continue to strengthen our international capability, and from time to time we will profile our associate firms from around the world.

To find out more about our international capabilities, visit our web site at www.taxspecialistgroup.ca.