Tax, Society & Culture

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...

Last fall I via twitter I shouted out two of my students who won the Tax Analysts Student Writing Competition, in the international category...

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...

Arthur Cockfield has posted a paper of interest, entitled How Countries Should Share Tax Information . Here is the abstract: There are inc...

Recently published as part of the Brooklyn Law School symposium Reconsidering the Tax Treaty , this article  looks at the introduction of ne...

The OECD released the multilateral instrument (MLI) on tax, so (assuming that at least five countries ratify it), we have to revise the old ...

Fleming Peroni & Shay recently posted a new article , of interest as it renews the authors' case, in the wake of BEPS, fo...

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 v...

Jeffery M Kadet and David L Koontz have recently posted a two-part article entitled "Profit-Shifting Structures: Making Ethical Judgme...

Further to my last post on the newly released Tax Gap study by the Canada Revenue Agency, the following comes from guest blogger Iain Campbe...

The Government of Canada has released its first study of the "tax gap," which the Government defines as "the difference betwe...

I'm in Oxford today for the Said Business School's annual summer conference , staying for the academic conference the remainder of t...