Friday, March 6, 2015

Hockey and Tax

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Hockey and taxes don't go together that often in the news (except in Australia, where they are one and the same right now), but it'...
Thursday, March 5, 2015

Should Corporate Tax Returns be Public?

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Last year, I participated in a symposium at NYU on the topic of tax and corporate social responsibility, on a panel with the above title. T...
Friday, February 27, 2015

Brunson on Enforcing Foreign Tax Judgements: Kill the Revenue Rule

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The revenue rule is a common law rule that holds that one country will not enforce the tax debts imposed on its people by a foreign sovereig...
Saturday, February 21, 2015

How does the Uber economy work?

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The San Franscisco Chronicle ran a story yesterday entitled Here’s why Uber and Lyft send drivers such confusing tax forms  in which they ...
2 comments:
Thursday, February 19, 2015

ICYMI: Call for papers; Conference on Taxation and Citizenship

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Together with Reuven Avi-Yonah, I am seeking paper proposals for a Citizenship and Taxation Symposium , to be held at the University of Mich...
1 comment:
Monday, February 9, 2015

Why is the OECD so afraid of formulary apportionment?

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The OECD has been rolling out a very modest version of country-by-country reporting --only really, really big companies will have to report,...
Friday, January 30, 2015

Samaha and Strahilevitz on Information policy and legal design

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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

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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

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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"

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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

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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

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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

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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

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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

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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).

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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

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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

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