Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Tax policy (16)
- Tax (6)
- Taxation (6)
- Tax Policy (5)
- Comparative tax (3)
-
- Corporate tax (3)
- International tax (3)
- International taxation (3)
- Tax treaties (3)
- African Continental Free Trade Area Agreement (2)
- Book Review (2)
- Canada (2)
- Comparative law (2)
- Consolidated reporting (2)
- Corporate groups (2)
- Economics (2)
- Income Tax Act (2)
- Income tax (2)
- International Tax (2)
- Nigeria (2)
- OECD (2)
- Statutory interpretation (2)
- Supreme Court of Canada (2)
- Tax Administration (2)
- Tax Treaties (2)
- Value Added Tax (2)
- WTO (2)
- Access to justice (1)
- Accessibility of tax law (1)
- AfCFTA (1)
Articles 1 - 30 of 55
Full-Text Articles in Law
Twenty Years After Krieger V Law Society Of Alberta: Law Society Discipline Of Crown Prosecutors And Government Lawyers, Andrew Flavelle Martin
Twenty Years After Krieger V Law Society Of Alberta: Law Society Discipline Of Crown Prosecutors And Government Lawyers, Andrew Flavelle Martin
Articles, Book Chapters, & Popular Press
Krieger v. Law Society of Alberta held that provincial and territorial law societies have disciplinary jurisdiction over Crown prosecutors for conduct outside of prosecutorial discretion. The reasoning in Krieger would also apply to government lawyers. The apparent consensus is that law societies rarely exercise that jurisdiction. But in those rare instances, what conduct do Canadian law societies discipline Crown prosecutors and government lawyers for? In this article, I canvass reported disciplinary decisions to demonstrate that, while law societies sometimes discipline Crown prosecutors for violations unique to those lawyers, they often do so for violations applicable to all lawyers — particularly …
Lower-Income Countries’ Ongoing Quest For International Tax Justice: A Case Study Of The Oecd’S Tax Allocation Proposal, Okanga Ogbu Okanga, Kim Brooks
Lower-Income Countries’ Ongoing Quest For International Tax Justice: A Case Study Of The Oecd’S Tax Allocation Proposal, Okanga Ogbu Okanga, Kim Brooks
Articles, Book Chapters, & Popular Press
The viability of our international tax system hinges on two things: (1) safeguarding the effective flow of international activities and (2) ensuring that countries can adequately collect tax on the income derived from those activities. Each of these fundamentals relies on a defensible/fair allocation of taxing rights between countries with competing tax jurisdiction (inter-nation equity).
The recent Organisation for Economic Co-operation and Development (OECD)-led multilateral effort to transform international tax rules to ensure that countries can adequately tax multinational enterprises (MNEs) operating in the global digital economy (OECD proposal) has reignited inter-nation equity conversations. Although important to all countries, inter-nation …
Testing For Consistency: Certain Digital Tax Measures And Wto Non-Discrimination, Okanga Ogbu Okanga
Testing For Consistency: Certain Digital Tax Measures And Wto Non-Discrimination, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
Few issues have challenged tax policymakers and commentators as much as digital taxation has in recent years. Ongoing efforts to reconstruct the rules of international tax to “properly” govern the taxation of the global digital economy have evoked some important tax and trade related considerations. As regards the latter, unilateral attempts by various states – partly spurred on by a lack of multilateral consensus – to tax nonresident digitalized businesses threaten to disrupt international trade relations, with threats of trade war exchanged between some World Trade Organization (WTO) member states over the propriety of the proposed tax measures. As the …
Effective Taxation In Africa: Confronting Systemic Vulnerability Through Inclusive Global Tax Governance, Okanga Ogbu Okanga, Lyla Latif
Effective Taxation In Africa: Confronting Systemic Vulnerability Through Inclusive Global Tax Governance, Okanga Ogbu Okanga, Lyla Latif
Articles, Book Chapters, & Popular Press
Implicit within the African fiscal architecture are embedded vulnerabilities to exogenous factors which challenge their domestic revenue mobilization (DRM) strategies. These DRM challenges are attributable to asymmetrical power relationships that exist within the international tax regime (ITR). The rules governing international taxation have largely been devised by developed countries resonating their own economic purposes, resulting in a regressive relationship that overlooks African perspectives in the creation of tax norms. Consequently, policymaking, and scholarship have focused extensively on curbing these power asymmetries that have resulted in vulnerable African tax systems. Continental and domestic approaches are now aligned towards fostering reform of …
Taxing Capital In The Age Of Intangibles, Eurallyah Akinyi, Dan Ciuriak
Taxing Capital In The Age Of Intangibles, Eurallyah Akinyi, Dan Ciuriak
Articles, Book Chapters, & Popular Press
The rise of the intangibles economy has led to a significant erosion of corporate tax revenue in the innovation-intensive advanced economies, even as the share of national income flowing to capital rose. For developing countries, the erosion is worse and comes on top of substantial erosion of corporate tax revenues from the tangibles economy due to weak tax administration and corruption. In this paper, we take up the questions of how big is the taxing problem that the intangibles economy has raised, and whose problem is it. Further, we consider how well the proposed OECD/G20 Inclusive Framework measures up in …
Readability In The Canadian Tax System, Colin Jackson
Readability In The Canadian Tax System, Colin Jackson
Articles, Book Chapters, & Popular Press
This paper reports the results of a readability analysis of various parts of the Canadian tax system, with a particular focus on Canada’s income tax. The results indicate that Canada’s Income Tax Act is significantly more difficult to read than the taxation statutes of several comparable jurisdictions and more difficult to read than other Canadian legislation governing economic relationships. The guidance published by the Canada Revenue Agency for the use of tax professionals and the public appears more accessible. While it may be hoped that the statutory provisions that apply to low- and middle-income individuals would be more readable than …
Trust And Efficiency In Tax Administration: The Silent Role Of Policy-Based Legitimate Expectation In Nigeria, Okanga Ogbu Okanga
Trust And Efficiency In Tax Administration: The Silent Role Of Policy-Based Legitimate Expectation In Nigeria, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
The interaction between tax administration, discretion, and legitimate expectation has been widely explored. However, the subject has traditionally been approached from the perspective of legality and deeply focussed on how courts adjudicate cases bordering on the frustration of legitimate expectation by tax authorities. This is unsurprising, given that legitimate expectation evolved as a judicial remedy to check administrative unfairness and to provide certainty and trust in public administration. Cases show that this remedy is rarely accorded by the courts, which makes its efficiency questionable. Using Nigeria as a case study, this doctrinal paper explores the prospects of taking an alternative …
Dispute Settlement Under The African Continental Free Trade Area Agreement: A Preliminary Assessment, Olabisi D. Akinkugbe
Dispute Settlement Under The African Continental Free Trade Area Agreement: A Preliminary Assessment, Olabisi D. Akinkugbe
Articles, Book Chapters, & Popular Press
The African Continental Free Trade Area Agreement (AfCFTA) will add a new dispute settlement system to the plethora of judicial mechanisms designed to resolve trade disputes in Africa. Against the discontent of Member States and limited impact the existing highly legalized trade dispute settlement mechanisms have had on regional economic integration in Africa, this paper undertakes a preliminary assessment of the AfCFTA Dispute Settlement Mechanism (DSM). In particular, the paper situates the AfCFTA-DSM in the overall discontent and unsupportive practices of African States with highly legalized dispute settlement systems and similar WTO-Styled DSMs among other shortcomings. Notwithstanding the transplantation of …
Portrait Of A Tax Transplant Artist, Kim Brooks
Portrait Of A Tax Transplant Artist, Kim Brooks
Articles, Book Chapters, & Popular Press
This article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws.
The Political Economy Of Nigeria’S Digital Tax Experiment, Okanga Ogbu Okanga
The Political Economy Of Nigeria’S Digital Tax Experiment, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
In January 2020 when I first read Nigeria’s Finance Act 2019, one of the instinctive questions that came to me was “is Nigeria serious about taxing digital trade now”? There were a few reasons for this skepticism. First, the Act seeks to tax nonresident companies (NRCs) that have a “significant economic presence” (SEP) in Nigeria but then delegates the definition of that pivotal phrase. Second, I questioned how Nigeria can enforce/administer this unilateral tax, which is payable by companies outside its borders. Third, I imagined that Nigeria’s unilateral attempt to tax digital trade could undermine relations with a strategic …
An Intellectual History Of Comparative Tax Law, Kim Brooks
An Intellectual History Of Comparative Tax Law, Kim Brooks
Articles, Book Chapters, & Popular Press
In this article, the author argues that comparative tax law has an intellectual history. More specifically, the author claims that history reveals there is a distinguishable comparative tax law scholarship where tax scholars engage in common debates. The author then offers a description of method, highlighting the difficulty of identifying the work that might be considered “comparative tax law.” Next, the author conceptualizes and clusters contributions from scholars who have framed the comparative tax law field. The author argues that our national boundedness, combined with the lack of an explicit network of scholars, has masked the rich intellectual history in …
A Hitchhikers' Guide To Comparative Tax Scholarship, Kim Brooks
A Hitchhikers' Guide To Comparative Tax Scholarship, Kim Brooks
Articles, Book Chapters, & Popular Press
Comparative law offers scholars a fascinating lens through which to dis- cover new insights about the world, but only if we take on comparative law projects. Few legal scholars devote a substantial strand of their research to comparative study, and so their work fails to benefit from the active and prolonged debates in comparative law. This Article makes a singular, but hopefully substantial, contribution: it seeks to render more accessible the comparative law scholarship with the aim of facilitating easier access to comparative law insights for tax (and hopefully other) law scholars. Put another way, the Article seeks to engage …
Portrait Of A Transplant Artist, Kim Brooks
Portrait Of A Transplant Artist, Kim Brooks
Articles, Book Chapters, & Popular Press
This article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws.
Source-Based Taxing Rights From The Oecd To The Un Model Conventions: Unavailing Efforts And An Argument For Reform, Oladiwura Ayeyemi Eyitayo-Oyesode
Source-Based Taxing Rights From The Oecd To The Un Model Conventions: Unavailing Efforts And An Argument For Reform, Oladiwura Ayeyemi Eyitayo-Oyesode
Articles, Book Chapters, & Popular Press
A significant number of scholars have written about the nexus between fairness in the allocation of taxing rights in double taxation treaties and sustainable development in developing countries. These scholars have argued for expansive taxing rights for developing countries, as against the current source- restricting provisions in taxation treaties between developed and developing countries based on the OECD and UN Model taxation treaties. They have also highlighted the need for developing countries to critically assess their treaty networks, and to consider gaps in their local laws and policies that encourage revenue loss. This paper contributes to this body of knowledge …
Tim Edgar: The Accidental Comparatist, Kim Brooks
Tim Edgar: The Accidental Comparatist, Kim Brooks
Articles, Book Chapters, & Popular Press
This paper focuses on the contributions of Tim Edgar as a major comparative law scholar. It reviews the major debates and theoretical directions in comparative law scholarship and offers a case study of Edgar’s contributions in the light of the major debates in comparative law. Edgar’s development as a comparatist is traced through three defined phases. His identification of the policy problem to be resolved is highlighted as a major feature of his contribution.
The Ethical Tax Judge, Kim Brooks
The Ethical Tax Judge, Kim Brooks
Articles, Book Chapters, & Popular Press
This chapter advances the claim that judges have an ethical obligation of competence that requires them to enhance their knowledge about language (in the context of statutory interpretation) and income tax law design and policy. It articulates some of the foundational understandings that support that competence and provides a simple hierarchy of approaches to interpreting income tax law. It concludes by contending that greater competence is not only more ethical but also advances other important societal goals fulfilled by the imposition of income tax systems.
An Intellectual History Of Comparative Tax Law, Kim Brooks
An Intellectual History Of Comparative Tax Law, Kim Brooks
Articles, Book Chapters, & Popular Press
In this article, the author argues that comparative tax law has an intellectual history. More specifically, the author claims that history reveals there is a distinguishable comparative tax law scholarship where tax scholars engage in common debates. The author then offers a description of method, highlighting the difficulty of identifying the work that might be considered “comparative tax law.” Next, the author conceptualizes and clusters contributions from scholars who have framed the comparative tax law field. The author argues that our national boundedness, combined with the lack of an explicit network of scholars, has masked the rich intellectual history in …
Feminist Statutory Interpretation, Kim Brooks
Feminist Statutory Interpretation, Kim Brooks
Articles, Book Chapters, & Popular Press
Leading Canadian scholar Ruth Sullivan describes the act of statutory interpretation as a mix of art and archaeology. The collection, Feminist Judgments: Rewritten Tax Opinions, affirms her assessment. If the act of statutory interpretation requires us to deploy our interdisciplinary talents, at least somewhat unmoored from the constraints of formal expressions of legal doctrine, why haven’t feminists been more inclined to write about statutory interpretation? Put another way, some scholars acknowledge that judges “are subtly influenced by preconceptions, endemic privilegings and power hierarchies, and prevailing social norms and ‘conventional’ wisdom.” Those influences become the background for how judges read legislation. …
Socio-Economic Development In Africa: Tax Reform As A Tool For Fostering The Objectives Of The Afcfta, Oladiwura Ayeyemi Eyitayo-Oyesode
Socio-Economic Development In Africa: Tax Reform As A Tool For Fostering The Objectives Of The Afcfta, Oladiwura Ayeyemi Eyitayo-Oyesode
Articles, Book Chapters, & Popular Press
The African Continental Free Trade Area Agreement is aimed at transforming the economic landscape of the African continent. The agreement contains lofty objectives set up to enhance trade integration and promote the free flow of capital and investments. The agreement follows the EU model on market integration and signatories have committed to take measures to reduce the cost of doing business and create a conducive environment for private sector development in Africa. The agreement is not just aimed at eliminating barriers to trade, but is also focused on ensuring sustainable, inclusive social and economic development and structural transformation of the …
Current Tax Reading, Robin Boadway, Kim Brooks, Jinyan Li, Alan Macnaughton
Current Tax Reading, Robin Boadway, Kim Brooks, Jinyan Li, Alan Macnaughton
Articles, Book Chapters, & Popular Press
The Canadian Tax Journal publishes research in, and informed comment on, taxation and public finance, with particular relevance to Canada. To this end, the journal invites interested parties to submit manuscripts for possible publication as peer-reviewed articles, and it especially welcomes work that contributes to the analysis, design, and implementation of tax policies.
Current Tax Reading, Robin Boadway, Kim Brooks, Jinyan Li, Alan Macnaughton
Current Tax Reading, Robin Boadway, Kim Brooks, Jinyan Li, Alan Macnaughton
Articles, Book Chapters, & Popular Press
The Canadian Tax Journal publishes research in, and informed comment on, taxation and public finance, with particular relevance to Canada. To this end, the journal invites interested parties to submit manuscripts for possible publication as peer-reviewed articles, and it especially welcomes work that contributes to the analysis, design, and implementation of tax policies.
Consumption Tax, Double Taxation And The Taxes And Levies (Approved List For Collection) Act (Amendment) Order 2015: The Lingering Labyrinth, Okanga Ogbu Okanga
Consumption Tax, Double Taxation And The Taxes And Levies (Approved List For Collection) Act (Amendment) Order 2015: The Lingering Labyrinth, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
Nigeria has a long history of legal conflict on fiscal federalism. One dimension borders on who has the power to tax the consumption of goods and services. Although the Nigerian Constitution prescribes how taxing powers are to be exercised between the federal government and the federating units, controversy remains as to the extent of taxing powers exercisable by each tier of government. This is because, apart from the Constitution, a peculiar military-era statute, the “Taxes and Levies Act” prescribes what taxes each tier of government can collect and appears to circumscribe their constitutional taxing powers. The federal government and the …
The Single Contract Basis Of International Corporate Taxation: A Review Of Saipem V Firs, Okanga Ogbu Okanga
The Single Contract Basis Of International Corporate Taxation: A Review Of Saipem V Firs, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
Nigeria's principal corporate tax legislation, the Companies Income Tax Act 1961, stipulates as a basis for the taxation of a nonresident company deriving income in Nigeria, what it terms a “single contract.” This, according to the statute, entails a contract that embodies the activities of surveys, deliveries, installations or construction (common features of what is in common parlance termed a “turnkey project”). A major challenge with the application of the provision lies in the comprehension of the pivotal term, “single contract.” A diversity of views on the import of the term paints a telling picture of ambiguity and underlies the …
Carrying On The Tradition: Justice Rothstein's Contribution To Canadian Tax Law, William Neil Brooks, Kim Brooks
Carrying On The Tradition: Justice Rothstein's Contribution To Canadian Tax Law, William Neil Brooks, Kim Brooks
Articles, Book Chapters, & Popular Press
In this article, we review a selection of Justice Rothstein’s tax judgments with the object of making two observations about his contribution to Canadian tax law. First, Justice Rothstein, who was appointed to the Supreme Court two years after Justice Iacobucci retired, and in many ways stepped into his shoes as the Court’s tax judge, continued Justice Iacobucci’s formalist tradition. We provide evidence of Justice Rothstein’s formalist approach by examining one case he rendered while serving on the Federal Court Trial Division, Neuman; and two cases that were decided when he sat on the Federal Court of Appeal, Singleton and …
The High Cost Of Transferring The Dream, Kim Brooks
The High Cost Of Transferring The Dream, Kim Brooks
Articles, Book Chapters, & Popular Press
This paper is part of a larger project where I use the facts in tax decisions to reveal something about who we are. It looks through a small window into the lives of the people who find themselves caught between our collective and their individual expenditure aspirations. More specifically, it explores the circumstances in which individuals find that their outstanding tax debts pose a threat to their ability to maintain ownership of their home. In this paper I use the facts of tax cases for two ends. First, I am interested in disrupting legal knowledge hierarchies. We choose cases to …
The Case For A Canadian Offer-In-Compromise Program, Colin Jackson
The Case For A Canadian Offer-In-Compromise Program, Colin Jackson
Articles, Book Chapters, & Popular Press
Unlike the American Internal Revenue Service, the Canada Revenue Agency (CRA) is not permitted to compromise a tax debt or to accept less than the full amount that an impecunious taxpayer owes. Recent estimates of undisputed-uncollected tax debts in Canada approach $29 billion, suggesting it may be time for a change. This article advocates for the implementation of an offer-in-compromise program as a way to mitigate these uncollected tax debts and to promote overall equity in the tax system. The author argues that if the CRA has discretion to accept less than the full amount owed in certain cases, where …
A Retrospective On The Contributions Of Neil Brooks: So Far, Kim Brooks
A Retrospective On The Contributions Of Neil Brooks: So Far, Kim Brooks
Articles, Book Chapters, & Popular Press
This introduction to a symposium in honour of Neil Brooks originated in opening remarks at a workshop held on 10-11 May 2013.
The Troubling Role Of Tax Treaties, Kim Brooks, Richard Krever
The Troubling Role Of Tax Treaties, Kim Brooks, Richard Krever
Articles, Book Chapters, & Popular Press
The notional purpose of tax treaties is to prevent double taxation and tax evasion. The actual purpose is to reallocate taxing rights between an investor’s home jurisdiction (the residence state) and the host jurisdiction (the source state). The effect is to reduce or remove the taxing rights of a source state (a capital importing state) to leave more room for tax in the residence state (a capital exporting state). The revenue costs of agreeing to reduce taxing rights in a treaty are thought to be offset by other benefits. The benefits may be exaggerated. To the extent they may actually …
International Tax Policy: The Counter-Story Presented By The Brics, Kim Brooks
International Tax Policy: The Counter-Story Presented By The Brics, Kim Brooks
Articles, Book Chapters, & Popular Press
This chapter focuses on the international tax policy directions of Brazil, Russia, India, China, and South Africa (BRICS). The BRICS countries present something of a counter-story to the narrative that international tax law has harmonized. These five countries, major economic and trade players in the world but not members of the Organisation for Economic Co-operation and Development (OECD), have developed their international tax policy with an eye to the approach suggested by the OECD, but not necessarily in conformity with its strictures. This chapter explores the international tax policy directions of the BRICS jurisdictions under the familiar, broad heads of …
Cameos From The Margins Of Conjugality, Kim Brooks
Cameos From The Margins Of Conjugality, Kim Brooks
Articles, Book Chapters, & Popular Press
This chapter uses the changes to the legislation in Canada’s Income Tax Act, implemented by the Modernization of Benefits and Obligations Act, and the subsequent cases on the meaning of ‘common-law partner’ or unmarried spouse as a method of deriving evidence about the texture of the lives lived by adults in personal relationships. From that evidence, I seek to contribute to the social history of the margins of conjugal relationships between adult members in a post-legal-equality world in Canada. The project of this chapter is not to be prescriptive about how Canada’s tax legislation should be changed. Rather, it is …