New Releases by C.J. Taylor

As a response to base erosion and profit shifting (BEPS) issues, Australia has introduced a diverted profits tax modelled on, but different from, part of the United Kingdom''s diverted profits tax. The Australian diverted profits tax became law on 4 April 2017. The article describes the basic conditions for operation of the diverted profits tax and analyses three tests limiting the application of the diverted profits tax to multinationals. It lists entities excluded from the operation of the diverted profits tax and explains the factors for determining the principal purpose. Furthermore, the article explains the relation between the diverted profits tax and CFC rules, thin capitalization rules, transfer pricing matters and tax treaties.

In this article, the author discusses the 2010, 2013 and 2016 amendments to Hong Kong''s Inland Revenue Ordinance, to bring Hong Kong into line with the OECD''s international standards on exchange of information. The author outlines the objectives of the amendments and comments on the changes made in each of those years.

The Iroquois Confederacy was one of the world''s great democracies, serving as a model that inspired the founders of both the United States and Canada. C.J. Taylor has drawn on her Mohawk heritage and versions of the story she has gathered from elders to tell the story of the Confederacy of Five Nations (which became six after European contact) and of the heroic peace walker, Hiawatha, in powerful prose and dramatic art. Peace Walker is the story of how peace and unity emerged from a time of chaos when the nations suffered under the brutality of Chief Atotahara - a man so evil that he drank potions from the skull of a small child. Hiawatha''s story has been told in many versions, but none have the ring of authenticity and passion of C.J. Taylor''s remarkable book.

The heavens — the sun, the stars, and the moon — have inspired, intrigued, and mystified us from the beginning of time. We’ve always searched for ways to comprehend their beauty and their meaning. Mohawk artist and author C. J. Taylor has drawn from First Nations legends from across North America to present a fascinating collection of stories inspired by the night skies. The legends — Salish, Onondaga, Blackfoot, Netsilik (Inuit), Wasco, Ojibwa, and Cherokee — are by turns funny, beautiful, tragic, and frightening, but each one is infused with a sense of awe. From the Ojibwa legend of the great hunter, White Hawk, and his love for an unattainable maiden, or the Salish legend of a magical lake that is threatened when human beings turn greedy and lose their respect for its gifts and for the sun’s power, to the delightful Cherokee legend of Grandmother Spider who brought light to the world, this is an important collection that is enhanced by Taylor’s glorious paintings.

From the heartbreaking Mi’kmaq story of Minnow, a mermaid in the Atlantic who must choose between two worlds to that of Water Lily and her five brothers, told by the Coos in British Columbia, creatures that inhabit fantastic realms appear in many First Nation stories. C. J. Taylor draws from those stories and from her own Mohawk heritage in this collection of haunting tales about some of the powerful spirits who touch the lives of human folk. The spirits of heaven and earth from the Ute help bring an understanding of the stars in the sky. The Cree story, “Souls in the Fog,” presents the battle between the good and the evil-minded. The Ojibwa “Fairy Village” is a unique and touching love story. Illustrated with her own powerful oil paintings, this is a collection to read and an excellent story-teller’s resource.

Nine legends which give us insight into how North America was seen by its first inhabitants.