Profile cover photo
Profile photo
Allison Christians
62 followers
62 followers
About
Allison's posts

Post has attachment
Modern Day Robin Hood? Taxpayers as Facilitators of State Level Tax Games
In an interesting twist on contemporary debates about tax planning by multinational companies,  Prof. Leandra Lederma n recently posted a v ery interesting column about how one government seems to have benefited from some clever tax planning at the expense ...

Post has attachment
Gribnau & Vording on The Birth of Tax Law as an Academic Discipline
Hans Gribnau and Henk Vording recently posted an interesting paper on SSRN. Here is the introduction: The academic discipline of tax law as we know it today has its roots in the late nineteenth century. In the Netherlands, it emerged out of a confrontation ...

Post has attachment
Lederman: Death, Taxes and a Beach Read
Over at Surly Subgroup, Leandra Lederman has posted Death, Taxes, and a Beach Read , a review of a series of novels by Diane Kelly , a former CPA and tax attorney turned romance novelist who "had the pleasure of working with a partner later convicted of tax...

Post has attachment
Some Recent Scholarship on Tax and Human Rights
I've posted on SSRN a new work in progress and two recently published works on the topic of taxation and human rights: Human Rights at the Borders of Tax Sovereignty Tax scholarship typically presumes the state’s power to tax and therefore rarely concerns i...

Post has attachment
Heyka on Tax Treaty Arbitration and A World Tax Court
Last fall I via twitter I shouted out two of my students who won the Tax Analysts Student Writing Competition, in the international category: Very proud that two of my students @LAWMcGill won this year: @montano_cabezas (2015) and @Heyka14 (2017) https://t....

Post has attachment
Idiot's Guide to DBCFT, Ryan Style
I've been fielding several "what is is this DBCFT idea" kinds of questions so I thought it might be helpful to present the six basic features of the DBCFT as proposed (in very general form) by Paul Ryan and a very simple chart to explain how the DBCFT would...

Post has attachment
Cockfield on Information Exchange
Arthur Cockfield has posted a paper of interest, entitled How Countries Should Share Tax Information . Here is the abstract: There are increasing policy concerns that aggressive international tax avoidance and offshore tax evasion significantly reduce gover...

Post has attachment
Christians and Ezenagu: Kill Switches in the New US Tax Treaty
Recently published as part of the Brooklyn Law School symposium Reconsidering the Tax Treaty , this article  looks at the introduction of new clauses to switch off treaty benefits where the treaty partner adopts certain kinds of tax rate or base reductions....

Post has attachment
The Seven Rules for Tax Research, Now Ten
The OECD released the multilateral instrument (MLI) on tax, so (assuming that at least five countries ratify it), we have to revise the old rules for doing tax research. The MLI means that any given tax situation will be impacted by relevant statutes, relev...

Post has attachment
How to rob from the poor and give to the rich: Border Tax Equity Act of 2016
In September, Donald Trump started calling for the US to tax imports from Mexico and China etc, on various theories having to do with his vision of what fair trade policy involving the United States would require. Democratic lawmaker Bill Pascrell appears t...
Wait while more posts are being loaded