Allison Christians
Full Professor and H. Heward Stikeman Chair in the Law of Taxation
McGill University Faculty of Law
Montreal, Quebec
Education
Columbia University School of Law: J.D. 1999, James Kent Scholar, Harlan Fiske Stone Scholar
New York University School of Law: LL.M. Taxation 2003
Books
Tax Cooperation in an Unjust World (Oxford University Press 2021), with Laurens van Apeldoorn.
A Multilateral Convention for Tax: From Theory to Implementation (Wolters Kluwer 2021), co-edited with Sergio André Rocha.
Assessing BEPS: Origins, Standards, and Responses, Int’l Fisc. Assoc. Cahier 102A (2017), with Stephen Shay.
Tax Sovereignty in the BEPS Era (Kluwer 2017), co-edited with Sergio Rocha).
U.S. International Taxation: Cases, Materials and Problems (1st and 2d Eds., Lexis Nexis, with S. Donaldson and P. Postlewaite)
Law review and journal articles
Who Should Tax Multinationals? Journal of Social Philosophy & Policy 39:1 (2023)
The Case for Taxing Away Unsustainable Profits, 91 Geo. Wash. Law Review (2023), with Tarcisio Magalhaes.
Tax and the Canadian Constitution, Rev. of Int’l and Euro. Econ. Law 2:3 (2023), pp. 59-78, with Kimia Towfigh.
Carbon Pricing and the Income Tax, 70 Can. Tax J. 97 (2022).
Rethinking Tax for the Digital Economy after Covid-19, 11 Harv. Bus. L. Rev. 1 (2021), with Tarcisio Magalhaes.
Designing a More Sustainable Global Tax System, 44:1 Dalhousie LJ 19 (2021).
Funding Pandemic Prevention: Proposal for a Meat and Wild Animal Tax, Sustainability, v. 12(21) (2020), with Morgane Larnder-Besner & Julien Tremblay-Gravel.
Tax Cryptographia: Exploring the Fiscal Design of Cryptocurrencies, 64:4 McGill LJ 683 (2019-2020).
Facebook’s Libra: The Next Tax Challenge for the Digital Economy, 3 Stanford J. Blockchain L & Pol’y 228 (2020), with Mahwish Tazeem.
Taxation in the Age of Smart Contracts: The CryptoKitty Conundrum, 16 Oh. St. Tech. L. J. 91 (2020).
A New Global Tax Deal for the Digital Age, 67:4 Can. Tax J. 1-25 (2019), with Tarcisio Magalhaes.
Taxing Income Where Value is Created, 22 Fla. Tax Rev. 1 (2019), with Laurens van Apeldoorn.
The OECD Inclusive Framework, 72:4 Bulletin for Int’l Tax. 226 (2018), with Laurens van Apeldoorn.
International Tax Policy in a Disruptive Environment, 72:4 Bulletin for Int’l Tax. 191 (2018), with Wolfgang Schoen and Stephen Shay.
Buying In: Citizenship and Residence by Investment, 62 S.L.U. L. J. 51 (2018).
Distinguishing Tax Avoidance and Evasion: Why and How, 3 J. Tax Admin. 5 (2017).
A Global Perspective on Citizenship-Based Taxation, 38 Mich. J. Int’l L. 193 (2017).
BEPS and the New International Tax Order, 2016-2017 B.Y.U. L. Rev 1603 (2017).
Kill Switches in the New US Model Tax Treaty, 41 Brook. J. Int’l L. 1043 (2016), with Alexander Ezenagu.
A Qui le Droit de Taxer? Être membre d’un État et les enjeux fiscaux qui en découlent, 43 Philosophiques 127 (2016), with Nicolas Benoit-Guay.
While Parliament Sleeps: Tax Treaty Practice in Canada, 10 J. Parl. and Political L. 15 (2016).
Avoidance, Evasion, and Taxpayer Morality, 44 Wash. U. J.L. & Pol’y 39 (2014).
Putting the Reign Back in Sovereign, 40 Pepp. L. Rev. 1373 (2013).
Getting to Yes? Thoughts on a BATNA for International Tax, 2013 Wis. L. R. Online 7 (2013).
How Nations Share, 87 Indiana L. J. 1407 (2012).
Case Study Research and International Tax Theory, 55 S.L.U. L. J. 331 (2011).
Global Trends and Constraints on Tax Policy in the Least Developed Countries, 42 U.B.C. L. Rev 239 (2010).
Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20, 5 Nw. J. L. & Soc. Pol. 19 (2010).
Networks, Norms and National Tax Policy, 9 Wash. U. Glob. Stud. L. Rev 1 (2010), reprinted in R. Avi-Yonah, ed., International Tax Law, Vol. II (Edward Elgar 2016).
Your Own Personal Tax Law: Dispute Resolution under the OECD Model Tax Convention, 17 Will. J. Int'l L. & Disp. Res. 172 (2009).
Fair Taxation as a Basic Human Right, 9 Int’l. R. Const. 211 (2009).
Sovereignty, Taxation, and Social Contract, 18 Minn. J. Int’l L 99 (2009); reprinted in R. Avi-Yonah, ed., International Tax Law, Vol. II (Edward Elgar 2016).Taxation as a Global Socio-Legal Phenomenon, 14 ILSA J. of Int’l & Comp. L. 303 (2008), with Steven Dean, Diane Ring, and Adam Rosenzweig.
Hard Law and Soft Law in International Taxation, 25 Wisc. J. Int’l L. 325 (2007); revised and reprinted in Tax Laws: Global Perspectives 277 (A. Usha, ed., Icfai Univ. Press, 2008).
Taxing the Global Worker: Three Spheres of International Social Security Coordination, 26 Va. Tax Rev. 81 (2006).
Tax Treaties for Investment and Aid to Sub-Saharan Africa: A Case Study, 71 Brook. L. Rev. 639 (2005); revised and reprinted in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows (Lisa Sachs and Karl P. Sauvant, eds., Oxford University Press).
Breaking the Subsidy Cycle: A Proposal for Affordable Housing, 32 Col. J. Law & Soc. Probs. 131 (1999).
Book chapters
The Global Economy, in The World After? Reflections on the Global Impact of Long Covid (2023) pp. 42-60, with Peter Dietsch, Vincent Arel-Bundock, Mark R. Brawley, Juliet Johnson, Krzysztof Pelc, and Ari Van Assche.
Tax Multilateralism via the OECD, in Çok Taraflı Sözleşme ve Türk-Alman Çifte Vergilendirme Anlaşmasına Muhtemel Etkileri - The Multilateral Instrument And Its Prospective Effects On The Turkish-German Double Tax Treaty, pp. 3-16 (EN) and 17-30 (TR) (Ateş & Englisch, Eds., 2022), with Laurens van Apeldoorn; Turkish version translated by İdil Ateş.
Tributando o Superávit Cooperativo Internacional Durante e Após A Pandemia: Quatorze Maneiras [Taxing International Cooperative Surplus During and After The Pandemic: Fourteen Ways], in A crise do federalismo em estado de pandemia pp. 108-133 (Scaff et al, eds., Editora Letramento, 2021), with Tarcisio Magalhaes; in Portuguese.
International Tax Organizations, in Research Handbook on International Taxation (Brauner, ed., Edward Elgar 2020).
International Tax in the Digitalized Economy Era, in Novos paradigmas da tributação internacional e a COVID-19 [New paradigms of international taxation and COVID-19] (Shoueri et al, eds., IBDT 2020).
Canada’s Experience with the ICAP, in Cooperative Compliance and the International Compliance Assurance Program, in Cooperative Compliance and the International Compliance Assurance Program (Mario Martini and Ronald Russo, eds, 2020), with Tarcisio Magalhaes.
Tax Competition as an Investment Promotion Tool, in Promoting and Managing International Investment Towards an Integrated Policy Approach ( VanDuzer & Leblond, eds., Routledge 2020), with Marco Garofolo.
The Search for Human Rights in Tax, in Tax, Inequality, and Human Rights (Alston & Reisch, eds., OUP 2019).
Interpretation of Canadian Tax Treaties, in Introduction to International Tax in Canada (Vidal, ed., 7th Ed., Carswell 2019), with Chantal Jacquier and Jean-Pierre Vidal.
Tax Justice as Social License: the Fair Tax Mark, in Business, Civil Society and the New Politics of Corporate Tax Justice: Paying a Fair Share (Eccleston & Elbra, eds, Edward Elgar 2018).
Canada Report, in Improving Tax Compliance in a Globalized World (Evans et al, eds., IBFD 2018), with Vokhid Urinov.
The Constitutional Framework of Environmental Taxation in Canada, in Aspectos constitucionales de la tributación ambiental/ Constitutional Aspects of Environmental Taxation 219-260 (Boix, ed., Universidad Nacional de Córdoba 2018), with Olivier Jarda and Stephanie Hewson.
Taxing Transnationals: Canada and the World, in Reflections on Canada’s Past, Present and Future in International Law/ Réflexions sur le passé, le présent et l’avenir du Canada en matière de droit international (CIGI 2018).
Distinguishing Tax Avoidance and Evasion, in The Routledge Companion to Tax Avoidance Research (Hashimzade & Epifantseva, eds., Routledge 2018).
Tax Law as an Issue of International Economic Law, in Encyclopedia of International Economic Law (Cottier & Nadakavukaren Schefer, eds., Edward Elgar 2017).
International Tax Institutions, in Encyclopedia of International Economic Law (Cottier& Nadakavukaren Schefer, eds., Edward Elgar 2017).
BEPS and the Power to Tax, in Tax Sovereignty in the BEPS Era (Christians and Rocha, eds., Kluwer 2017).
Trust in the Tax System: The Problem of Lobbying, in Building Trust in Taxation (Peeters et al, eds., OUP 2017).
Taxpayer Rights in Canada, in Tax Law and Human Rights (Jiménez, ed., 2016).
Taxpayer Rights in the United States, in Tax Law and Human Rights (Jiménez, ed., 2016).
Taxation as Environmental Policy in Canada: A Look at the Contemporary Landscape, in La Protección Ambiental a Través del Derecho Fiscal/Environmental Protection Through Tax Law pp. 283-308 (Boix, ed., Universidad Nacional de Córdoba 2015), with Olivier Jarda.
Drawing the Boundaries of Tax Justice, in The Quest for Tax Reform Continues: The Royal Commission on Taxation 50 Years Later (Brooks, ed., Carswell, 2013).
Canada Report, in Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law (Kristoffersson et al., eds., Institute for Aust. & Int’l Tax Law, 2013).
Tax Activism and the Global Movement for Development through Transparency, in Tax, Law and Development pp (Stewart & Brauner, eds., Edward Elgar, 2013), pp 288-315.
U.S. Report, in The Meaning of “Enterprise,” “Business,” and “Business Profits” under Tax Treaties and U.S. Tax Law (Maisto, ed., IBFD 2011), Ch. 19, with Yariv Brauner.
Historic, Comparative and Evolutionary Analysis of Tax Systems, in Separation of Powers and Tax System Effectiveness (Derzi, ed., Del Ray Press, 2010), pp 287-309.
U.S. International Taxation: Cases, Materials, And Problems, Graduate Tax Series (Matthew Bender Pub., 2008; 2d ed. 2011), with Sam Donaldson.
Social Security in United States Treaties and Executive Agreements, U.S. Report, in Double Taxation Conventions and Social Security Conventions (Lang, ed., Linde Verlag Pub., June 28, 2006).
Essays and other works
Score One for the Treaty Makers and One for the Treaty Shoppers: Canada’s Husky Energy Case, 113 Tax Notes Int’l 443 (Jan. 22, 2024)
Can Canada Tax Digital Services if the United States Disagrees? Perspectives on Tax Law & Policy 4:2, June 2023 (Canadian Tax Foundation)
The Consistency of Pillar 2 UTPR with U.S. Bilateral Tax Treaties, 109 Tax Notes Int’l 445 (Jan. 23, 2023) with Stephen Shay.
UTPR, Normative Principles, and the Law: A Rejoinder to Nikolakakis and Li, 109 Tax Notes Int’l 1137 (Feb. 27, 2023) with Tarcísio Diniz Magalhaes.
Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax (2023), International Institute for Sustainable Development/International Senior Lawyers Project, with Thomas Lassourd, Stephen Shay, Eniye Ogbeboer, Kudzie Matamba, Zach Pouga Tingha and Alexander Readhead.
Undertaxed Profits and the Use It or Lose It Principle, 108 Tax Notes Int’l 705 (Nov 7, 2022) with Tarcísio Diniz Magalhaes.
Making Sense of Abnormal, Excess, Non-Routine, Super-Normal, Residual, and Windfall Profits, 12:2 Tax and Monopoly Focus 16 (Oct. 2022).
Let the GILTI/GloBE Games Begin, 106 Tax Notes Int’l 913 (16 May 2022).
A Wish for the Future of International Tax Cooperation, 105 Tax Notes Int’l 61 (Jan. 3, 2022).
Really Basic Rules for Writing Good Papers in Law School, 23 The Green Bag 2D 181 (2020).
It’s Time for Pillar 3: A Global Excess Profits Tax for COVID-19 and Beyond, 98 Tax Notes Int'l 507 (6 May 2020).
OECD Digital Economy Designers: Share Your Work!, 97 Tax Notes Int'l 1251 (23 Mar. 2020).
Foreword: Canada Report on The Role of Foreign Court Decisions towards Global Convergence in the Interpretation of Tax Treaties, GTTC Universities Project 2017, Int’l Bull. for Int’l Tax Online (20 Mar. 2020).
Conference Proceedings: The Digital Economy and the Digitalization of the Economy: Tax Implications and Policy Responses, Canadian Tax Foundation 2019 Annual Meeting (Dec. 2020), with Sophie Chatel and Robert Stack.
The Constitutional Framework for Green Taxes in Canada, Zavarod Institute for Private Law Studies v. 7, pp 45-48 (2020).
A Unified Approach to International Tax Consensus, 96 Tax Notes Int’l 497 (Nov. 11, 2019).
Digital Services Taxes and Internation Equity: A Tribute to Peggy Musgrave, 95 Tax Notes Int'l 589 (Aug. 12, 2019).
Limiting Foreign Tax Credits: Not So Easy, 92 Tax Notes Int’l 173 (8 October 2018).
Taxing According to Value Creation, 90 Tax Notes Int’l 1379 (18 June 2018).
Jumping the Line or Out of the Net? Tax and the Immigrant Investor, 88 Tax Notes Int’l 357 (23 Oct. 2017).
Corporate Income Tax & US Policy Changes, The Pearson Centre for Progressive Policy, 13 Sept. 2017.
Take MAP With a Grain of Salt: Sifto and the Legal Nature of Competent Authority Agreements, 86 Tax Notes Int'l 81 (3 Apr. 2017).
Spillovers and Tax Sovereignty, 85 Tax Notes Int'l 831 (27 Feb. 2017).Understanding the Accidental American: Tina’s Story, 80 Tax Notes Int'l 833 (Dec. 7, 2015).
Interpretation or Override? Introducing the Hybrid Tax Agreement, 80 Tax Notes Int’l 51 (Oct. 5, 2015).
Friends With Tax Benefits: Apple’s Cautionary Tale, 78 Tax Notes Int’l 1031 (June 15, 2015).
Arbitration and the Mutual Agreement Procedure in the UN Model Convention, Küresel Bakış Çeviri Hukuk Dergisi'nin (Global Perspectives), 18:13 (2015). (Translated into Turkish by Leyla Ates).
Lux Leaks: Revealing the Rule of Law, One Plain Brown Envelope at a Time, 76 Tax Notes Int’l 1123 (December 22, 2014).
Paperwork and Punishment: It’s Time to Fix FBAR, 76 Tax Notes Int’l 147 (October 13, 2014).
Regulating Tax Preparers: A Global Problem for the IRS, 75 Tax Notes Int’l 391 (August 4, 2014).Dawn of the Delta: Taming International Derivatives Tax Abuse, 5 Colum. J. Tax. L. Tax Matters 2 (2014).
Submission to Finance Department on Implementation of FATCA in Canada, 10 March 2014 (with Arthur Cockfield).
Conference Proceedings: Should Corporate Tax Returns Be Public? Tax and Corporate Social Responsibility Symposium 11 N.Y.U. J. L. & Bus. 159 (2014).
Conference Proceedings: Conceptualizing a New Institutional Framework for International Taxation 44 Wash. U. J. L. & Pol'y 7 (2014).
Tax Cooperation, Past, Present & Future, IFC Economic Report, Winter 2014, pp 12-16.
Taxpayer Rights, On and Off-Shore: The 2013 Taxpayer Advocate’s Report to Congress, 73 Tax Notes Int’l233 (20 January 2014).
What the Baucus Plan Reveals About Tax Competition, 71 Tax Notes Int’l 1113 (23 December 2013).
Reversal of Fortune: Did PPL Corporation Get a Foreign Tax Credit from the Wrong Government?, 2013-09 Lexis Fed. Tax J. Quarterly 1, § 1.01 (Sep, 2013).
How Starbucks Lost its Social License — And Paid £20 Million to Get it Back, 71 Tax Notes Int’l 637 (12 August 2013).
Opinion Analysis: U.S. Underwrites U.K. Tax on Privatized Energy Industry, SCOTUS Blog (21 May 2013).
Argument Recap: The Court Does Algebra, and Hilarity Ensues, SCOTUS Blog (21 February 2013).
Argument Preview: Giving Credit Where Credit is Due, SCOTUS Blog (19 February 2013).
What You Give and What You Get: Reciprocity under a FATCA Intergovernmental Agreement, Cayman Fin. Rev. (12 April 2013).
The Dubious Legal Pedigree of Intergovernmental FATCA Agreements (And Why It Matters), 69 Tax Notes Int’l 565 (11 Feb. 2013).
Measuring a Fair Share, 68 Tax Notes Int'l 95 (1 Oct. 2012).
Sharing Tax Information Under the Model Treaties, Cayman Fin. Rev., (18 July 2012).
Could a Same-Country Exception Help Focus FATCA and FBAR?, 67 Tax Notes Int'l 157 (9 July 2012).
Do We Need to Know More About Our Public Companies? 66 Tax Notes Int'l 843 (28 May 2012).
Putting Arbitration on the MAP: Thoughts on the New U.N. Model Tax Convention, 66 Tax Notes Int'l 351 (23 Apr. 2012).
Tax Treaty Process and Interpretation in Turkey, 35:4 Int’l Tax J. 35 (Aug. 2009) (with Leyla Ates).
Determining Treaty Eligibility for Hybrid Entities and Their Owners, 3 J. Tax’n of Global Transactions 45 (2003); revised and updated in 2 J. of Corp. Transactions 11 (2004) (with Sam Donaldson).
Multimedia
Tax-related multimedia released weekly on TikTok • Instagram • LinkedIn • YouTube
Can Campaign Policies meet Economic Realities? the Agenda (TVO), 9 May 2022
Can the Global Economy be Fixed? the Agenda (TVO), 29 Mar 2022
Rising Inequality and the Global Economy, the Agenda (TVO), 31 May 2021
Is Global Tax Reform Possible? the Agenda (TVO), 28 April 2021
The CTF Digital Tax Log, hosted by the Canadian Tax Foundation
Digital Services Taxes: A timeline (infographic), with Mahwish Tazeem; En Français; En Espanol
A Global Excess Profits Tax for COVID and Beyond, Tax Notes Talk Podcast, 7 May 2020.
COVID-19 Tax Measures: a Comparative Analysis (Brazil, Canada, Chile, Colombia, Ecuador, Costa Rica, and Peru), Webinar, 30 March 2020
Taxation and the Sustainable Development Goals, Interview with the Convention of Independent Financial Advisors, 14 May 2019.
Apple and the European State Aid Investigation of Ireland, Tax Analysts Facebook Live Interview, 29 September 2016.
The Search for Human Rights in Tax, Conference on Taxation and Human Rights in an Unequal World, NYU, 23 September 2016.
Tax Avoidance in a World of Aggressive Tax States, Conference on Tax Evasion and Avoidance, Journal of Tax Administration, 6 May 2016.
Citizenship based taxation, FATCA, taxpayer mobility, and privacy, Tax Notes International, “Tax Notes Live”, 2 November 2015.
Taxpayer privacy and confidentiality: the impact of FATCA in Canada, Fritz-Phillippe Kirsch webinar, 15 October, 2015.
Destination: Silicon Valley North, McGill Law Podcast, 9 October 2014.
FATCA incoming, McGill Law Journal podcasts, Feb 2014.
Tax Avoidance, Tax Evasion, and Tax Justice, McGill Law Journal podcasts, June 2013.
Academic Events Organized
CALT Webinar: Critical Perspectives in Tax and Business Law: A Roundtable on Legal Pedagogy, Online symposium, 21 October 2020
Symposium: Designing a Sustainable Global Tax System, McGill University Faculty of Law, 25 November 2019
Aligning Tax and the Sustainable Development Goals: Why and How, ACUNS Annual Conference Panel, Stellenbosch, South Africa, 19-21 June 2019
Taxes, Labour, and the Multinational Firm, McGill University, 27 May 2019.
How countries learn to tax; Complexity, legal transplants and legal culture, Lorentz centre workshop, Leiden, February 2019, co-organized with Irma Mosquera, Kim Brooks, Kerrie Sadiq, and Tsilly Dagan.
Spiegel Sohmer Annual Tax Policy Colloquium at McGill Faculty of Law: Designing Sustainable Tax Systems, Fall 2019; The Fundamentals of Tax Policy: An Interdisciplinary Approach, Fall 2018; 100 Years of Tax Law in Canada, Fall 2017; Corporate Tax Policy Fundamentals, Fall 2015; Tax Law and Philosophy, Fall 2014
Symposium: Programming Governance / Governing Programming: Regulatory Challenges on the Edge of Technology, co-organized with Ignacio Cofone and the McGill Law Journal, Montreal, 4 November 2018.
Blockchain and the Law: A Crash Course, Innovation Week, McGill CIPP, 21 February 2018
Putting Innovation in a Box: Tax and IP Policy, Society, and the State, Innovation Week, McGill CIPP, 21 February 2018, Co-organized with Pierre Emmanuel Moyse.
Interdisciplinary Conference on International Tax Policy in a Disruptive Environment, Max Planck Institute for Tax Law and Public Finance, Munich, 14-15 December 2017, co-organized with Wolfgang Schoen and Stephen Shay.
Symposium: 100 Years of Tax in Canada, McGill University Faculty of Law, 2 October 2017.
Tax Cooperation and Competition Conference, World Bank, Washington, DC, 23 May 2016; Montreal, 2 November 2015, co-organized with Brigitte Alepin and Lyne LaTulippe.
International Tax Governance in Action, Tilburg, Netherlands, 4 May 2016, co-organized with Cees Peters and J.M. Gribnau.
Regulating Innovation: Law and the Creative District, Centre d’entreprises et d’innovation de Montréal, 15 April 2016, co-organized with Pierre Emmanuel-Moyse.
Taxation and Citizenship, University of Michigan School of Law, 8-9 October, 2015, co-organized with Reuven Avi-Yonah.
Tax Justice and Human Rights Research Symposium, McGill Faculty of Law, June 18-20, 2014.
FATCA Information Session, McGill Faculty of Law, March 16, 2014.
International Taxation Speaker Series, McGill Faculty of Law, Winter 2014.
Tax Justice Round Table and Research Symposium, McGill Faculty of Law, May 29 - 30, 2013.
Tracking Our Fiscal Footprint: Assessing the Impact of Conventional International Tax Standards on Low-Income Countries, co-organized with Kim Brooks, McGill Faculty of Law, 28 October 2008
Awards
2021 International Advisory Experts Group Award for Tax Law (Canada), July 2021.
Global Tax 50 2020: Leaders Creating an Impact Around the World, International Tax Review, January 2021.
Principal’s Prize for Excellence in Teaching, McGill University, 2018.
Top 50 influencers: finance news and information in social media, Economia magazine, October 2018.
Global Tax 50 2016: Leaders Creating an Impact Around the World, International Tax Review, January 2017.
100 Must-Follow Tax Twitter Accounts For 2017, Forbes Magazine, 31 December 2016.
Global Tax 50 2015: Leaders Creating an Impact Around the World, International Tax Review, January 2016.
John W. Durnford Teaching Excellence Award, McGill University Faculty of Law, 2014.
Top Tax Blogs, Tax Connections, June 2012.
Teacher of the Year, University of Wisconsin Law School, Wisconsin Law Alumni Association 2009.
Grants
Programme DIALOGUE, Fonds de recherche du Québec, Littératie Fiscale VITE (Fiscal Literacy NOW) (2023-2024)
Trans-atlantic Partnership Program Grant, Taxing Ghosts (2022-2025)
Social Science and Humanities Research Council, Designing a More Sustainable Global Tax System (2020-2025).
Ford Foundation, Aligning Tax and the Sustainable Development Goals (2018-2020).
International Fiscal Association, Canada Branch, Research Grant, Comparative Study on Base Erosion and Profit Shifting (2015-2017)
Social Science and Humanities Research Council, Insight Grant, Regulating Innovation: Law and the Creative District, (2014-2016)
Globalink Research Internship, Tax Incentives for Innovation (2015).
Social Science and Humanities Research Council, Connection Grant, Tax Justice and Human Rights Symposium (2014)
Spiegel Sohmer Tax Policy Colloquium Grant (2014-2020).
Fasken-Martineau Corporate Social Responsibility Research Fund (2013, 2014, 2016).
Research Grant, University of Wisconsin Graduate School Research Committee (2006, 2007, 2008, 2009, 2010).
Robert B. Murphy Fellowship (2009)
Research Grant, Center for World Affairs and the Global Economy (2008).
The Educational Partnership Programs Bureau of Educational and Cultural Affairs, U.S. Department of State, Education for Development and Democracy Initiative (2003)
Prior Academic Appointments
University of Wisconsin Law School: Associate Professor of Law, 2011-2012; Assistant Professor of Law, 2005 to 2011. Courses: Federal Income Tax, International Tax, Tax Treaties, Tax Policy, Entity Tax.
Northwestern University School of Law, Chicago, IL: Visiting Assistant Professor of Law, 2003 to 2005. Courses: Federal Income Tax, International Tax, Tax Treaties
Academic Visits
University of Virginia School of Law, Spring 2023
FBT Global MBA: Tax Management and Compliance Course, 2021, 2022
New York University School of Law, Spring 2020
Leiden University, International Tax Centre, U.S. International Taxation, May 2015, May 2016
University of Ottawa Faculty of Law, January Term Professor, Common Law Section, January 2012
Thammasat University, Bangkok, Thailand, Program on International Taxation, January, 2007
Legal Employment, Bar Admissions, Organizational Memberships, and Service
Member, Tax Advisory Group, International Lawyer’s Project (2022- )
Associate Member, International Academy of Comparative Law (2021- )
Member, Board of Editors, Canadian Tax Journal (2021- )
Member, Global Tax Symposium (2020- )
Expert, UNESCO Inclusive Policy Lab (2019- )
Membre régulière, Éthique et économie, Centre de Recherche en Ethique (2019- )
Member, European Association of Tax Law Professors (2018- )
Member, International Fiscal Association (2003- )
Member, Law and Society Association (2003- )
Associate Dean-Research, McGill University Faculty of Law (2017-2021)
Member, Board of Governors, Canadian Tax Foundation (2018-2021)
Wachtell, Lipton, Rosen & Katz, New York, NY, Associate, 2002 to 2003
Debevoise & Plimpton, New York, NY, Associate, 1999 to 2002; Summer Associate, 1998
Admitted, New York (2000).