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As India prepares for its Chandrayaan-3 lunar landing, an expert discusses the Moon's geological history, the significance of its south pole, and the presence of water and ice. The Moon is estimated to be about 4.5 billion years old, formed from a collision between a Mars-sized celestial body and Earth. Objects on the Moon weigh significantly less due to its weaker gravitational pull, approximately one-sixth of Earth's.

Tax Notes contributing editor Robert Goulder comments on Canada’s push for a digital services tax.

Tax Notes: Updated proof of payment of DST for certificates issued by government

Canada’s Finance Minister says she’s hopeful the international community will adopt a digital services tax deal, but Canada is not ruling out going it alone in 2024

Representatives from both the Business Council of Canada and the U.S. Chamber of Commerce are asking Ottawa to hold off on imposing digital tax