TAX, SOCIETY & CULTURE

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Monday at McGill: Mason on the Illegality of EU Digital Services Taxes

Published Dec 01, 2018 - Follow author Allison Christians: - Permalink

Ruth Mason, Class of 1957 Research Professor of Law, University of Virginia, will visit McGill next Monday to give a talk on her forthcoming work with Leopolda Parada on the compatibility of digital services taxes with EU law. In brief Mason and Parada posit that the focus of proposed EU digital services taxes on very large multinationals is intended to target US-based giants (Google, Amazon, etc) but in fact implicate EU treaty-based anti-discrimination provisions applicable to their EU-based subsidiaries. Here is the abstract:
This Article uses the example of company-size classifications to explore the role of disproportionate impact and legislative intent in judicial review of Member State laws for nationality discrimination. Our discussion of disproportionate impact is mostly descriptive—we explore how the Court has resolved questions of quantum and proof in the cases. Our discussion of intent is mostly normative—we argue, contrary to current doctrine, that courts should consider the legislature’s intentions as probative, but not dispositive, of discrimination. 
We chose company size for two reasons. First, discussion of company size as covert nationality discrimination is new to the literature. Second, Member States increasingly use company-size classifications in tax laws; Poland and Hungary recently used turnover (as opposed to net income) to determine tax rates; and Spain proposes to use turnover to establish liability for its new digital services tax. 
To illustrate how the Court of Justice might apply our approach to size discrimination, we consider whether the company-size thresholds in Spain’s and the EU’s recent proposals for a digital services tax constitute covert nationality discrimination. More generally, cooperative negotiations at the OECD towards reform that would appropriately tax the modern, digital economy must account for limitations imposed by EU law, and in particular its prohibition on nationality discrimination.
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 the Colloquium explores a range of contemporary tax topics across three disciplines--law, economics, and philosophy. The complete colloquium schedule is below and more information is available here. The Colloquium is convened by Allison Christians, H. Heward Stikeman Chair in Taxation Law.

As always, the colloquium is free and open to all. Prof Mason will speak on Monday December 3 at 4-5:30pm, New Chancellor Day Hall, Room 102.




Tagged as: colloquium EU international law McGill tax policy TFEU

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Today at McGill Law: Singer on Remission Orders

Published Oct 22, 2018 - Follow author Allison Christians: - Permalink

Today at McGill Law, Prof. Sam Singer of Thompson Rivers University will present his work in progress, entitled "Evaluating Canadian Tax Remission Orders: A Debt Relief Vehicle for Taxpayers," as part of the annual Spiegel Sohmer Tax Policy Colloquium at McGill Law.

Here is the abstract:

Remission orders, although rare, serve important functions in the Canadian tax system. This paper draws from a comprehensive study of federal tax remission orders issued between 1998 and 2017. It presents general findings about remission orders in that time period, including the number of remission orders issued, their reported costs, and the number of remission order applications. The paper identifies the five most common categories of reasons cited for granting remission orders. It then applies tax policy analysis to assess the two most frequent reasons for granting remission orders: to provide debt relief for financial hardship and/or extenuating circumstances, and to provide remedies for government errors and delays. This study also highlights concerns about the federal tax remission system, and provides recommendations for improving its fairness, transparency, and accountability.
For those not familiar with the practice of remission in tax, this is a regime under which the taxpayer can ask the tax authority to forgive their tax debts, manly due to hardship or extenuating circumstances. This was a new concept to me when I came to McGill in 2012 and learned about a rather generous remission order granted to Blackberry in what I assumed to be a last-ditch effort in the nature of industrial policy and national protectionism--but Prof. Singer's paper makes clear that the remission order is not only (or even primarily) for massive multinational companies. I am bothered by the idea that the tax authority has a more or less obscure power to forgive the tax debts of some taxpayers under unclear circumstances and using criteria that are not transparent or reviewable. This seems to me to be a tool which could create great distrust in the tax system, in terms of both procedural fairness for taxpayers who don't know about or get remission orders but also in terms of the opacity behind which some officials appear to have a tool to help selected individuals at their will. I look forward to the discussion of Prof. Singer's paper and the implications of this research for the big questions of tax governance.

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 the Colloquium will explore a range of contemporary tax topics across three disciplines--law, economics, and philosophy. The complete colloquium schedule is below and more information is available here. As always, the colloquium is free and open to all.

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


Tagged as: colloquium McGill tax policy

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2018 Tax Policy Colloquium at Mcgill Law

Published Aug 29, 2018 - Follow author Allison Christians: - Permalink

I'm very happy to announce the 2018 McGill Tax Policy Colloquium, which will take an interdisciplinary approach to tax policy analysis. 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:

  • Oct 22: Sam Singer, Assistant Professor, Faculty of Law, Thompson Rivers University. Prof. Singer's research focuses on tax dispute resolution, the policy rationales underlying tax measures, and the regulation of charities and charitable giving.
  • Nov 12: Lindsay Tedds, Scientific Director of Fiscal and Economic Policy and Associate Professor, Department of Economics, University of Calgary. Dr. Tedds’ research focuses on tax policy and she has done extensive work with the Government of Canada in the areas of public economics and policy implementation.
  • Nov 19: Laurens van Apeldoorn, Assistant Professor of Philosophy, Leiden University. Prof. Van Apeldoorn’s research examines the nature and prospects of the sovereign state, with a special focus on the normative aspects of international taxation rules in relation to the global justice.
  • Nov 26: Frances Woolley, Full Professor, Department of Economics, Carleton University and President, Canadian Economics Association. Prof. Wooley’s expertise and research focus on economics of the family, gender and intra-house inequality, taxation and benefits for and of families, and feminist economics. 
  • Dec 3: Ruth Mason, Full Professor, School of Law, University of Virginia. Prof. Mason’s research focuses on international, comparative, and state taxation. Her work on tax non-discrimination laws’ effect on cross-border commerce has been cited extensively, including by the U.S. Supreme Court.
As always, colloquium presentations are open to all, and I will post more information closer to each date.


Tagged as: colloquium McGill scholarship tax policy

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Today at McGill: Brooks on Comparative Tax Law: Development of the Discipline

Published Dec 04, 2017 - Follow author Allison Christians: - Permalink

Today at McGill, Professor Kim Brooks will present her current work in progress as the final speaker of the 2017 tax policy colloquium at McGill Law. Here is the abstract:

The new millennium has inspired renewed interest in comparative law generally and comparative tax law in particular, with practitioners and scholars rapidly building the literature that defines the modern field. Despite the increase in authors undertaking comparative tax work, however, the contours of the theoretical and methodological debates lack definition; despite several leading articles that call on scholars to actively engage with each other on matters of approach, most scholars continue to “write alone”; and despite the increasing availability of thoughtful comparative law textbooks and monographs, tax scholars do not connect their work with debates in comparative law generally.

In this paper, I provide a foundation for future comparative tax law research. Part 1 reviews the major debates and theoretical directions in comparative law scholarship, focusing on the recent work in the field. Part 2 offers an intellectual history of comparative tax law scholarship, identifying the major contributors to the discipline of comparative tax law and conceptualizing the field’s development in five stages. Finally, Part 3 generates a taxonomy of modern comparative tax law research based on its
underlying purpose, explores how that work connects to the comparative law field, and identifies approaches to comparative tax law method, in the light of the work to date, that best advance tax knowledge.

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

Prof. Brooks' talk will take place from 2:35-5:35pm in the newly renovated Chancellor Day Hall Room 101, 3644 Peel Ave, Montreal. All are welcome to attend.

Tagged as: colloquium comparative law history international law McGill tax policy

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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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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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