Brian Arnold is a senior adviser at the Canadian Tax Foundation. Prior to his current role, he served as 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 South African Revenue Service, and the Australian and New Zealand governments. He teaches international tax courses at Harvard Law School, the University of Sydney, and the University of Economics and Business Administration, Vienna, and in 2005 was Visiting Professor at New York University School of Law. He has written extensively on tax matters, and from 2000 to 2007 was a member of the Permanent Scientific Committee of the International Fiscal Association (IFA).