Brian J. Arnold is a tax consultant with Goodmans LLP, Toronto. He is a graduate of Harvard Law School (J.D., 1969) and taught tax law at a Canadian law school for 28 years. He has been a consultant to various Canadian government departments, the OECD, the Office of the Auditor General, the South African Revenue Service, and the Australian and New Zealand governments. He teaches international tax courses at the University of Sydney, Harvard Law School, and the University of Economics and Business Administration, Vienna.