TAX, SOCIETY & CULTURE

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Today at McGill: Mehrotra on value added taxation

Published Nov 20, 2017 - Follow author Allison Christians: - Permalink

Today, Ajay Mehrotra, Northwestern University and the American Bar Foundation, will present "The VAT Laggard: A Comparative History of U.S. Resistance to the Value-Added Tax, as part of the annual Spiegel Sohmer Tax Policy Colloquium at McGill Law. This is a fascinating topic as the United States considers major tax reform without explicitly embracing VAT as much of the rest of the world has done. Prof. Mehrotra's new project will explore the U.S. position in light of how Canada, Japan, and other jurisdictions were able to overcome historical resistance to a national VAT by adopting a Goods and Services Tax (GST).

The tax policy colloquium at McGill is supported by a grant made by the law firm Spiegel Sohmer, Inc., for the purpose of fostering an academic community in which learning and scholarship may flourish. The land on which we gather is the traditional territory of the Kanien’keha:ka (Mohawk), a place which has long served as a site of meeting and exchange amongst nations.


This fall, in celebration of the centennial anniversary of the introduction of federal income taxation in Canada, the Colloquium focuses on the historical significance and development, as well as the most recent challenges, of the modern tax system in Canada and around the world. The complete colloquium schedule is here.

The Colloquium is convened by Allison Christians, H. Heward Stikeman Chair in Taxation Law. 

Ajay Mehrotra's talk will take place from 2:35-5:35pm in New Chancellor Day Hall Room 101, 3644 Peel Ave, Montreal. All are welcome to attend.

Tagged as: colloquium history McGill tax policy

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Today at McGill: Tillotson on the Citizen-Taxpayer and the Rise of Canadian Democracy

Published Nov 06, 2017 - Follow author Allison Christians: - Permalink

On Monday November 6, Shirley Tillotson of Dalhousie University will present her new book,  Give and Take: The Citizen-Taxpayer and the Rise of Canadian Democracy, as part of the annual Spiegel Sohmer Tax Policy Colloquium at McGill Law.

The tax policy colloquium at McGill is supported by a grant made by the law firm Spiegel Sohmer, Inc., for the purpose of fostering an academic community in which learning and scholarship may flourish. The land on which we gather is the traditional territory of the Kanien’keha:ka (Mohawk), a place which has long served as a site of meeting and exchange amongst nations.


This fall, in celebration of the centennial anniversary of the introduction of federal income taxation in Canada, the Colloquium focuses on the historical significance and development, as well as the most recent challenges, of the modern tax system in Canada and around the world. The complete colloquium schedule is here.

The Colloquium is convened by Allison Christians, H. Heward Stikeman Chair in Taxation Law. 

Shirley Tillotson's talk will take place from 2:35-5:35pm in New Chancellor Day Hall Room 101, 3644 Peel Ave, Montreal. All are welcome to attend.

Tagged as: colloquium history McGill tax policy

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Monday at McGill: Pichhadze on Transfer Pricing and GAAR in Canada

Published Oct 21, 2017 - Follow author Allison Christians: - Permalink

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 pricing rule" as part of the annual Spiegel Sohmer Tax Policy Colloquium at McGill Law.

Pichhadze's new paper builds on his prior work with Reuven Avi-Yonah on GAARs and the nexus between statutory interpretation and legislative drafting and draws on insights from Judith Freedman's work on the topic of legislative intention in statutory interpretation. The working draft explores the evolution of arm's length transfer pricing in Canada and makes the case for Canada’s parliament to adopt and apply a more explicit principle/policy-based approach to legislative drafting. It argues that Canada’s courts cannot effectively distill relevant policies and principles unless they are clearly conveyed by parliament, using Australia's experience as relevant and constructive.

The tax policy colloquium at McGill is supported by a grant made by the law firm Spiegel Sohmer, Inc., for the purpose of fostering an academic community in which learning and scholarship may flourish. The land on which we gather is the traditional territory of the Kanien’keha:ka (Mohawk), a place which has long served as a site of meeting and exchange amongst nations.


This fall, in celebration of the centennial anniversary of the introduction of federal income taxation in Canada, the Colloquium focuses on the historical significance and development, as well as the most recent challenges, of the modern tax system in Canada and around the world. The complete colloquium schedule is here.

The Colloquium is convened by Allison Christians, H. Heward Stikeman Chair in Taxation Law. 

Amir Pichhadze's talk will take place from 2:35-5:35pm in New Chancellor Day Hall Room 101, 3644 Peel Ave, Montreal. All are welcome to attend.

Tagged as: Canada colloquium McGill scholarship tax policy transfer pricing

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100 Years of Tax Law in Canada

Published Sep 17, 2017 - Follow author Allison Christians: - Permalink


2017 marks the 100th 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 evolution of tax law and policy in Canada over the past century. The symposium will feature a keynote by Kim Brooks followed by two roundtable discussions in which experts confer on some of the key themes of tax law and policy development in Canada. The symposium will conclude with a cocktail reception to celebrate 100 years of federal income tax in Canada.
Symposium Participants:
Kim Brooks, Professor of Law, Dalhousie University. Prof. Brooks is an internationally recognized tax scholar who has written multiple scholarly works on taxation in Canada and beyond.
Jakub Adamski, lecturer in business associations and contract law at McGill Faculty of Law. He runs a seminar on the history and development of corporate law with Marc Barbeau, with whom he is co-authoring a text on the subject.
Marc Barbeau, adjunct professor of corporate and securities law at McGill Faculty of Law and partner, Stikeman Elliott. Me. Barbeau practices in the areas of mergers and acquisitions, complex reorganizations and corporate governance. He runs a seminar on the history and development of corporate law with Jakub Adamski, with whom he is co-authoring a text on the subject.
Scott Wilkie, partner, Blake’s, and Distinguished Professor of Practice at Osgoode Hall Law School, York University. Mr. Wilkie is recognized as a leading corporate tax lawyer in Canada and has extensive experience in national and international corporate tax practice.
Colin Campbell, Associate Professor, University of Western Ontario. Prof. Campbell was a senior partner in the Toronto office of Davies Ward Phillips & Vineberg LLP until mid-2010 when he took up a position at UWO to teach and undertake research on Canadian tax history.
Lyne Latulippe, Professeure agrégée, École de gestion, Université de Sherbrooke. Prof. Latulippe’s work on the institutional aspects of international taxation development and the conduct of professional tax advisors is widely recognized and influential.

Robert Raizenne, adjunct professor of tax law at McGill Faculty of Law and partner, Osler, Hoskin & Harcourt LLP. Me. Raizenne has extensive experience in a wide variety of tax matters and is a sought-after speaker and writer on national and international tax topics.

This event is free and open to the public.

Tagged as: conference history McGill Tax law

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100 Years of Tax in Canada: McGill Tax Policy Colloquium 2017

Published Sep 05, 2017 - Follow author Allison Christians: - Permalink

2017 marks the centennial of Canada's federal income tax, so it is appropriate that 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 Spiegel Sohmer. The land on which we gather is the traditional territory of the Kanien’keha:ka (Mohawk), a place which has long served as a site of meeting and exchange amongst nations.

The distinguished speakers who will contribute to this year’s colloquium include:

  • Kim BrooksProfessor of Law, Dalhousie University. Former Dean, Dalhousie Law, Prof. Brooks is an internationally recognized tax scholar. On October 2, she will present a keynote and take part in a half-day symposium on the history of tax law in Canada.
  • Amir Pichhadze Lecturer, Deakin University, Australia. Prof. Pichhadze is an emerging scholar who studied comparative tax law in the U.S. and U.K. and completed a Judicial Clerkship at the Tax Court of Canada. On October 23, he will present work in progress on the development of value added taxes in Canada, the U.K., and the U.S.
  •  Ajay MehrotraExecutive Director and Research Professor, American Bar Foundation, and Professor of Law, Northwestern University. Professor Mehrotra is a leading voice on tax history in North America who has studied various aspects of interrelationships and influences in Canadian and U.S. tax law history. On November 20, he will present a work in progress on intersecting developments in Canadian and U.S. tax law history. 
  • Ashley StaceyAssociate, Olthuis, Kleer, Townshend. Ms. Stacey is a junior associate whose practice is focused on advising First Nations and First Nation-owned businesses on corporate and commercial transactions and who blogs at oktlaw.com on tax and governance issues relevant to First Nations communities. On December 4, Ms. Stacey will present her work in progress on historical and contemporary intersections of taxation, sovereignty, and autonomy of First Nations in Canada.


The colloquium is open to all.



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Tagged as: colloquium McGill scholarship tax policy

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Kill Switches in the New US Model Tax Treaty

Published May 17, 2016 - Follow author Allison Christians: - Permalink

I posted previously on the new US Model, which was released in February of this year; I've now posted my article, co-written with McGill PhD student Alex Ezenagu, on the "kill switch" provisions in the new model. These provisions are found in the new articles and definitions involving special tax regimes and subsequent law changes, which would allow countries to switch on and off specified treaty benefits if their treaty partners get too aggressive in the ongoing race to the bottom on tax.

Here is the abstract:

The new US model income tax treaty contains an unusual addition: mechanisms for the parties to unilaterally override the negotiated treaty rates in specified circumstances. Previewed last year in proposed form—a first for Treasury—these new mechanisms work as kill-switches, partially terminating the treaty as to one or both treaty partners. The idea is to forestall a more problematic outcome, such as an enduring breach of one of the parties’ expectations, or the opposite, a complete termination of all the treaty terms in the face of such a breach. Yet embedding a kill-switch in a treaty creates distinct legal, procedural, and political pressures in the tax-treaty relationship that implicate treaty negotiation, ratification, interpretation, and dispute resolution. Kill-switches also communicate a defensive tenor in the tax treaty relationships among many countries. This Article analyzes the new kill-switch provisions and concludes that their introduction in the U.S. Model reflects the steady deterioration of tax treaties from essentially diplomatic documents premised on the good faith of the parties to detailed contracts drafted in anticipation of the opposite.
It has long been assumed that tax treaties are uncontroversially technical agreements that no one outside of tax circles cares about or pays attention to--including, it seems, all too many lawmakers tasked with adopting these agreements into law. But with the US Treasury and the EU competition commissioner trading barbs over the fence about what seems right or fair when it comes to global tax competition and coordination, this assumption might be changing. The consensus built up over decades by OECD nations is under stress as the pressure for coherence in the international tax realm increases. Treasury released these provisions in draft from last fall, expressly in order to influence the OECD's work on BEPS. Now that the provisions are in the model, it remains to be seen how they will play out as BEPS, currently at a mid-cycle of norm making, moves from the articulation of principles to the implementation phase. This article doesn't provide answers or predictions about the future but it examines one aspect of the ongoing contestation and tries to situate it in historical and contemporary terms.

Tagged as: institutions international law offshore scholarship tax policy treaties US

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Tax Coop 2016: "Winning the Tax Wars" May 23-24

Published May 16, 2016 - Follow author Allison Christians: - Permalink

Tax Coop and the World Bank are hosting a conference on tax competition and cooperation to be held in Washington DC on May 23-24. As last year, I've constructed the debate, which this year will be livestreamed on May 23 at 16:15 EST.  I'll post the link when I have that information. At last year's conference, Dan Mitchell (Cato) and Richard Murphy (TJN) put corporate taxation on trial, debating the continuing viability of this tax in the face of technological innovation and economic globalization. This year's debaters are Alison Holder of ActionAid and Veronique de Rugy of the Mercatus Center at George Mason University.

They will debate the following:

What’s Better for Developing Countries: 
Tax Competition or Tax Cooperation?

This question will be explored through a series of three resolutions, as follows:
  1. First, be it resolved that: tax competition harms developing countries by reducing their capability to raise fiscal revenue to finance physical and social infrastructure needed for economic growth and social inclusion.
  2. Second, be it resolved that: tax competition increases developing countries’ reliance on foreign aid, making them more vulnerable to aid volatility. 
  3. Third, be it resolved that: tax competition aggravates existing income disparities between developed and developing countries.
Arguing the “affirming side” of each resolution will be Alison Holder of ActionAid. Arguing the “opposing side” of each resolution will be Veronique de Rugy of the Mercatus Center at George Mason University. Evidence from all jurisdictions will be admissible. The emphasis will be on persuasive, clear, and logical argumentation. The debate will proceed in four rounds and will be moderated and judged by Louise Otis of McGill University and Jay Rosengard of Harvard University. Last year's debate was definitely a highlight of the conference and I look forward to hosting Ms. Holder and Ms. DeRugy for this year's event. 

The full conference program features a slate of distinguished speakers from around the world and across public, private, and academic sectors.  Registration is free; additional program and speaker information available here and you can follow @taxCoop on twitter for updates and links. 







Tagged as: conference corporate tax economics globalization governance institutions Tax law tax policy

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Citizenship-based Taxation and FATCA

Published May 11, 2016 - Follow author Allison Christians: - Permalink

I am occasionally asked for a list of the things I've written or presented about FATCA and citizenship-based taxation, and decided I may as well post it here. I have a newer article on the adoption of the IGA in Canada, will post that soon and add to this list.

On the personal impact of CBT/FATCA:


Providing Legal Analysis of FATCA and the IGAs:
Videos and Podcasts:






Tagged as: citizenship FATCA scholarship tax policy

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May 4: International Tax Governance in Action at Tilburg University

Published Apr 28, 2016 - Follow author Allison Christians: - Permalink

Next week, I will be participating in a workshop at Tilburg University in the Netherlands on the topic of International Tax Governance, a timely topic especially given the recent developments in the coordination of the international organizations, the expansion of the OECD's global forum idea to monitor BEPS, the impact of the state aid cases within and beyond Europe, and the increasing role of NGOs in shaping international tax policy. Here is the program:
10:00- 10:30 Welcome and registration
10:30- 11:00 Opening
Cees Peters (Tilburg University): International Tax Governance in Action
11:00- 12:30 Session 1 - Transparency
Edwin Visser (PwC): reaction of MNC's to transparency pressure: CbCR and CSR discussion (30 minutes + 15 minutes discussion)
Maaike van Diepen (Tax Justice Network): The perspective of an NGO (30 minutes + 15 minutes discussion)
12:30- 13:30 Lunch break
13:30- 15:00 Session 2 - EU State Aid
Allison Christians (McGill University): a US perspective - the reaction of the US government and US MNC's
Anna Gunn (Leiden University): an EU perspective - the reaction of the EU Member States and EU MNC's
15:00- 15:30 Break
15:30- 17:00 Session 3 - Compliance of states with new norms of international taxation
Carla De Pietro (Tilburg University and University of Bologna): Implementation of the OECD BEPS measures (Action 6) in the light of the relationship between international and EU law.
More details and registration information are here.





Tagged as: conference governance institutions international law tax policy

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Today at McGill: Dan Shaviro on Recent International Tax Policy Developments

Published Nov 10, 2015 - Follow author Allison Christians: - Permalink

The Spiegel Sohmer Tax Policy Colloquium at McGill continues today with a presentation by Daniel Shaviro, Wayne Perry Professor of Taxation at New York University School of Law, on his paper entitled The Crossroads Versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments. Here is the abstract:

U.S. international tax policy is at a crossroads, say those who urge the United States to adopt what common parlance would call a territorial system. They argue that one of the two ways forward they identify – trying to fortify the current U.S. system – would lead to ever-costlier outlier status for our tax system, and ever-declining competitiveness for U.S. multinationals. They therefore urge U.S. policymakers to embrace what they identify as the other way forward: conforming to global norms by adopting a territorial system. An alternative metaphor to that of the crossroads, more likely to appeal to proponents of addressing stateless income than to pro-territorialists, is that of the seesaw. Under this view, while policymakers in OECD countries may long have deliberately tolerated profit-shifting by multinationals – perhaps as an informal way of lowering effective tax rates for these often highly mobile taxpayers – at some point they became convinced that it had gone too far. Thus, proponents of restricting stateless income want to tip the balance somewhat (but not too far) back in the other direction. For example, they may want to ensure that each increment of a multinational’s global income will be subject to tax somewhere – but just once, rather than either zero times or twice, under what has been called the “single tax principle.” 
In my 2014 book Fixing U.S. International Taxation, I tried to offer a better analytical framework for international tax policy than either of the above. The concepts that I hoped to sideline or even banish included not only the single tax principle, along with the “worldwide versus territorial” framework – which I disparaged as conflating multiple margins, even leaving aside countries’ hybridity in practice – but also normative reliance on the whole rancid “alphabet soup” of single-margin neutrality benchmarks such as capital export neutrality (CEN), capital import neutrality (CIN), and capital ownership neutrality (CON). A number of important things have happened in international tax policy since Fixing went to press. For example: (1) The United States has faced a rising tide of corporate inversions, in which foreign companies acquire U.S. companies, at least partly with the aim of lessening the sting of residence-based U.S. rules. (2) The OECD’s BEPS project has been steaming forward, although its long-term prospects, with respect both to ongoing multilateral cooperation and results on the ground, remain uncertain. (3) The U.K. government has announced plans for enacting the so-called “Google tax,” controversially aimed at profit-shifting by multinationals, and in particular those that by non-U.K. companies. (4) A number of leading U.S. policymakers have issued ambitious international tax reform proposals, in several instances offering novel approaches that vary from current practice both in the United States and elsewhere. 
This paper offers a brief review of how the main principles I advanced in Fixing, as proposed substitutes for the standard “worldwide versus territorial” framework, relate to, and may help us in evaluating, these recent developments.
This year's colloquium focuses on the fundamentals of corporate tax policy by critically examining issues in national and international tax policy; more information about the colloquium here. Today's talk will take place from 13:30-16:30 in Room 312 of New Chancellor Day Hall, 3644 Peel Ave, Montreal. Students, faculty and the McGill community in Montreal are welcome to attend.

Tagged as: colloquium corporate tax McGill scholarship tax policy

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