Author's Profile

Jonathan Farrar
Jonathan Farrar is an Associate Professor (Taxation) in the Lazaridis School of Business and Economics at Wilfrid Laurier University, Waterloo, Canada. He conducts psychology-based research pertaining to taxpayer decision-making. Research topics include tax compliance, tax whistleblowing, tax amnesties, and tax-sheltered savings.
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Perhaps have a look at (current) art 2(3)?…
The does not seem correct. All DTAs are about income or capi…
As alluded to above in the post, the relevant non-discrimina…