Tax, Society & Culture

On Monday October 23, Amir Pichhadze , Lecturer at Deakin University, Australia, will present his work in progress, entitled "Canada’s ...

Delimatsis and Hoekman have posted National Tax Regulation, International Standards and the GATS: Argentina—Financial Services , of interest...

2017 marks the 100 th anniversary of Canada’s federal income tax. In commemoration of this milestone, a half-day symposium will be con...

Irene Burgers (University of Groningen - Faculty of Economics and Business) and   Irma Mosquera Valderrama (IBFD) recently posted Corpor...

2017 marks the centennial of Canada's federal income tax, so it is appropriate that this year’s tax policy colloquium at McGill Law wil...

If you are an IFA member or are attending IFA this fall, you can now download the full IFA 2017 Cahiers . The general report for Subject 1 o...

Kluwer law has recently published Tax Sovereignty in the BEPS Era , a collection of contributions I co-edited with Sergio Rocha, in which we...

Tsilly Dagan recently posted this  new paper on the limitations of normative tax analysis that constrains itself to the state. Here is the ...

The always excellent Peter Spiro has recently posted this new article on SSRN , of interest. Abstract: This Article examines internationa...

* September update: I've found some more information on Russia's program, which brings it closer to the global averages inst...

Shu Yi Oei (Tulane) has posted an important new paper on U.S. offshore tax enforcement , of interest. Here is the abstract: Taxpayers wh...

In an interesting twist on contemporary debates about tax planning by multinational companies,  Prof. Leandra Lederma n recently posted a v ...

Hans Gribnau and Henk Vording recently posted an interesting paper on SSRN. Here is the introduction: The academic discipline of tax law ...

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 forme...

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 ...