Brian J. Arnold is Senior Adviser, Canadian Tax Foundation, 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 governments, the OECD, and the United Nations. He is the co-editor of the Bulletin for International Taxation and the author of several books and articles on tax issues, including (with Hugh J. Ault) Comparative Income Taxation: A Structural Analysis, 3rd edition, published by Kluwer in 2010; and (with Colin Campbell, Michael Hiltz, Richard Marcovitz, Shawn Porter, and James R. Wilson) Timing and Income Taxation: The Principles of Income Measurement for Tax Purposes, 2nd edition, published by the Canadian Tax Foundation in 2015. He is the author of The Arnold Report, a regular feature on the Canadian Tax Foundation website.