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Allison Christians
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Monday at McGill: Pichhadze on Transfer Pricing and GAAR in Canada
On Monday October 23, Amir Pichhadze , Lecturer at Deakin University, Australia, will present his work in progress, entitled "Canada’s Federal Income Tax Act: the need for a principle (policy) based approach to legislative (re)drafting of Canada’s transfer ...
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Does a country's willingness to exchange tax info alter the character of its trade in services?
Delimatsis and Hoekman have posted National Tax Regulation, International Standards and the GATS: Argentina—Financial Services , of interest especially in light of ongoing discourse about what kinds of tax competition are approved versus harmful in OECD ter...
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100 Years of Tax Law in Canada
2017 marks the 100 th anniversary of Canada’s federal income tax. In commemoration of this milestone,
a half-day symposium will be conducted in conjunction with the Spiegel Sohmer
Colloquium on 2 October 2017. The goal of this symposium is to explore the ev...
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Burgers & Mosquera on Corporate Tax, BEPS, and Developing Countries
Irene Burgers (University of Groningen - Faculty of Economics and Business) and   Irma Mosquera Valderrama (IBFD) recently posted Corporate Taxation and BEPS: A Fair Slice for Developing Countries? , which explores the link between perceptions of fairness i...
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100 Years of Tax in Canada: McGill Tax Policy Colloquium 2017
2017 marks the centennial of Canada's federal income tax, so it is appropriate that the theme of this year’s tax policy colloquium at McGill Law will focus on the theme of 100 Years of Tax Law in Canada . The colloquium is made possible by a grant from Spie...
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Assessing BEPS: Origins, Standards, and Responses
If you are an IFA member or are attending IFA this fall, you can now download the full IFA 2017 Cahiers . The general report for Subject 1 on BEPS is co-authored by myself and Stephen Shay and is also available on SSRN . Here is the abstract: The G20/OECD’s...
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Tax Sovereignty in the BEPS Era
Kluwer law has recently published Tax Sovereignty in the BEPS Era , a collection of contributions I co-edited with Sergio Rocha, in which we and a slate of authors from a range of countries explore the impact of the BEPS initiative on "tax sovereignty"--whi...
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Dagan on International Tax and Global Justice
Tsilly Dagan recently posted this  new paper on the limitations of normative tax analysis that constrains itself to the state. Here is the abstract: Inequality, as well as the scope of the duty of justice to reduce it, has always been a central concern of p...
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Spiro on Citizenship Overreach
The always excellent Peter Spiro has recently posted this new article on SSRN , of interest. Abstract: This Article examines international law limitations on the ascription of citizenship in the context of U.S. taxation of non-resident citizens. U.S. citize...
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The Price of Entry: Latest Research plus Infographic
I've been working on residence and citizenship by investment programs, and thanks to some stellar research assistance by Jake Heyka, have developed a set of data comprising what I believe is a fairly thorough look at the residence and citizenship by investm...
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