Friday, January 30, 2015

Samaha and Strahilevitz on Information policy and legal design

›
Adam M. Samaha and Lior Strahilevitz recently posted a paper called  Don't Ask, Must Tell — And Other Combinations, which on its face l...
1 comment:
Thursday, January 29, 2015

Responses to Questions on Canada's Adoption of FATCA IGA

›
Back in November I noted that MP Ted Hsu presented an order paper question (OPQ 816) on the topic of the unusual process surrounding Canada...
Wednesday, January 28, 2015

Luring the rich: investor residence and citizenship packages

›
CBC ran a story yesterday on Canada allowing rich people to buy permanent residency status, which provoked some discussion on twitter about...
4 comments:
Saturday, January 17, 2015

Engineers Without Borders Panel on "Illicit Financial Flows"

›
Tomorrow I will be participating on a panel on "Illicit Financial Flows" at the Engineers Without Borders 2015 National Conference...
Friday, January 16, 2015

Devereux & Vella on Corporate Tax System for the 21st Century

›
Michael P. Devereux and John Vella recently posted in SSRN their new paper entitled  Are We Heading Towards a Corporate Tax System Fit for t...
Thursday, January 15, 2015

The Mercedes Benz of state tax competition

›
State-to-state tax competition continues unabated: Georgia has successfully lured Mercedes Benz away from New Jersey, presumably with a ver...
Wednesday, January 14, 2015

SCC says the Income Tax Act is not so bad that it's void for vagueness; your results may vary

›
I write on occasion about tax protestors and their persistent tilting at windmills to defeat the income tax. I find them fascinating and a r...
Tuesday, January 13, 2015

Report by UN Special Rapporteur on Tax and Human Rights

›
UN Special Rapporteur Magdalena Sepulveda Carmona recently posted this Report of the Special Rapporteur on Extreme Poverty and Human Rights ...
Friday, January 9, 2015

Lux Leaks: Revealing the Law, One Plain Brown Envelope at a Time

›
I recently published the above titled article, now available on SSRN  here .  Abstract: A group of journalists recently revealed “LuxLeak...
Thursday, January 8, 2015

UPDATE: China does NOT follow US lead, taxing its global diaspora. (If they did, it would be a terrible idea).

›
This is an update of an earlier post. Earlier today I wrote that the NY times reported that China is embracing US-style citizenship-based ta...
6 comments:
Monday, January 5, 2015

Top Tax on Twitter

›
I was very pleased to be included on a list of the top tax feeds on twitter , recently compiled by Kelly Phillips (aka @TaxGirl). I follow m...
Wednesday, November 26, 2014

Canada Revenue Agency accidentally sent a database full of confidential taxpayer info to the CBC

›
From the Toronto Star:  CRA blames human error for disclosing confidential tax data to CBC The Canada Revenue Agency confirmed late Tuesda...

Questions on the Canada-US FATCA Agreement

›
MP Ted Hsu has presented an order paper question ( OPQ 816 ) on the topic of the unusual process surrounding Canada's adoption of an int...
Monday, November 17, 2014

Today at McGill: Dietsch on Catching Capital

›
Peter Dietsch , Professor of Philosophy at the Université de Montreal, joins us today as the final speaker in the  Spiegel Sohmer Tax Policy...
Monday, November 10, 2014

Today at McGill Law: Martin O'Neill on Corporations, Tax, and Social Justice

›
Martin O'Neill , Senior Lecturer in Politics at the University of York, joins us as today's speaker in the Spiegel Sohmer Tax Policy...
Sunday, November 9, 2014

On Paperwork and Punishment: It's Time to Fix FBAR

›
I published this last month but neglected to post it: my latest column in Tax Notes International takes a look at the foreign bank account r...
Wednesday, November 5, 2014

Canadian government unveils Re-election Tax Credit

›
The Canadian government announced a new package of "family" tax cuts/credits last week, with an income splitting scheme and modif...
Wednesday, October 29, 2014

Litigation over new US citizenship renunciation fee

›
The grassroots group that is challenging the validity of Canada's implementation of FATCA with respect to Canadian citizens and residen...
Monday, October 27, 2014

Today at McGill Law: Patrick Turmel on The Reasons for Taxation

›
We continue the Spiegel Sohmer Tax Policy Colloquium at McGill Law today with a presentation by Patrick Turmel , Professor of Philosophy, U...
Wednesday, October 22, 2014

Daurer and Krever on Tax Treaties; one line summary: Them that's got shall have, them that's not shall lose

›
Veronika Daurer and Rick Krever recently posted  Choosing between the UN and OECD Tax Policy Models: An African Case Study  on SSRN, of inte...