The COVID-19 pandemic has been a time of reflection and introspection for many of us. The IFA Canadian branch is no exception. A recurring point of discussion for the IFA Canada executive has been how to offer more value to our membership. On several occasions in the past, IFA Canada has considered the possibility of providing our members with a regular publication focused on international taxation. Early in the pandemic, this idea was brought back on the table—particularly following the 2019 retirement of the Canadian Tax Foundation’s Canadian Tax Highlights (CTH), a newsletter beloved by many in the Canadian tax community. The IFA Canada executive enthusiastically supported the idea of creating an international publication, in partnership with the Foundation, that would be inspired by CTH, with its crisp, easy-to-read text and on-point format. When, in 2020, Patrick Marley and I brought the idea to Heather Evans (the Foundation’s executive director and CEO) and Michael Gaughan (the Foundation’s managing editor), they were very excited, and immediately put the wheels in motion within the CTF to make this project a reality. That this new project—a co-branded IFA-CTF publication titled International Tax Highlights—has come to fruition only two years later is testament to the seamless collaboration between our two sister organizations, the CTF and IFA Canada.
We are tremendously grateful to Angelo Nikolakakis for agreeing to be our first content editor. Angelo hardly needs an introduction to an international tax audience, but here is an introduction nonetheless. Angelo has made many significant contributions to the CTF and IFA, including as a member of the IFA Canada Council. A partner in the International Tax Services practice of EY Law LLP, he has been repeatedly recognized by the Canadian Legal Lexpert Directory in the area of corporate tax. He has also been recognized in the Chambers and Partners global directory of the world’s leading lawyers, and in International Tax Review’s World Tax guides in the areas of mergers, acquisitions, and cross-border structuring. He is the author of Taxation of Foreign Affiliates, the leading publication on the Canadian federal income tax implications of foreign direct investments of Canadian multinationals. He also serves on the executive of the Joint Committee on Taxation of the Canadian Bar Association and Chartered Professional Accountants of Canada, and as a member of the Permanent Scientific Committee of Central IFA.
Michael N. Kandev
International Fiscal Association (Canadian Branch)