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Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson, Opeyemi Bello Jul 2023

Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson, Opeyemi Bello

Dalhousie Law Journal

The publication of Martin Hearson’s book, Imposing Standards: The North-South Dimension to Global Tax Politics, coincided with heated international discussions of the most substantial policy proposals in the field of international taxation in the last century.1 Hearson’s work provides insights on how the developed countries exerted control over the negotiations of the double taxation agreement (DTA) regime, which is the basis of the current international taxation framework. It explains how the negotiations resulted in a framework that works well for the developed countries, but does not substantially address the tax revenue needs of the developing countries. The publication of the …


Origin And Differentiation In International Income Allocation, Ivan Ozai Jun 2021

Origin And Differentiation In International Income Allocation, Ivan Ozai

Dalhousie Law Journal

The present international tax rules are typically justified by origin-based theories. These theories align countries’ tax entitlements with the geographical location of the economic factors that contribute to the creation of income. Two recent phenomena have rendered origin-based approaches limited in scope. First, the economic integration of multinational corporations and the relevance of intangibles have made it infeasible to precisely pinpoint the factors contributing to the generation of income. Second, the growing disputes between countries about which economic factors should be considered relevant for sharing the international tax base have recently led to increased consideration of distributional consequences, thus moving …


Designing A More Sustainable Global Tax System, Allison Christians Jun 2021

Designing A More Sustainable Global Tax System, Allison Christians

Dalhousie Law Journal

The international tax system incentivizes unsustainable business practices because it ignores the private profits created by externalizing human, societal, and environmental costs. This paper proposes a novel reform: applying living wage and externality assessment tools to the rules for establishing where income arises for tax purposes. To do so, I propose a method that is relatively complex but arguably more accurate (in tax terms) and a complementary but relatively simpler proxy method. I examine how each method would implicate treaty-based and domestic rules and processes and conclude that the proposed design provides a viable starting point to make the global …


International Tax Law Between Loyalty, Exit, And Voice, Tarcísio Diniz Magalhães Jun 2021

International Tax Law Between Loyalty, Exit, And Voice, Tarcísio Diniz Magalhães

Dalhousie Law Journal

Discourse on the merits and pitfalls of multilateral cooperation for advancing justice in international tax law have recently re-emerged in the literature. Some tax scholars, even while criticizing global projects like the OECD/G20 initiatives on base erosion, profit shifting and the tax challenges arising from the digitalisation of the economy, insist that cooperative efforts herald a step in the right direction. Others contest the feasibility of international cooperation or its value for developing countries. Drawing on Albert Hirschman’s oft-cited framework for actor behaviour under institutional malperformance, this article shows that there are three alternatives for those discontented with the status …


Domestic Revenue Mobilization Through Corporate Income Tax In An East African Developing Country Context, Afton Titus Jun 2021

Domestic Revenue Mobilization Through Corporate Income Tax In An East African Developing Country Context, Afton Titus

Dalhousie Law Journal

The laudable objective of making the Sustainable Development Goals (SDGs) a reality requires the targeted use of financial resources. It has become imperative for governments to raise such financial resources through mechanisms that facilitate the domestic mobilization of revenues. This paper argues that in an African developing country context, corporate income tax represents the most effective means by which governments may raise the required funds. Corporate income tax remains an important source of revenue for African countries. This paper further proposes: (i) the design of the essential features of a corporate income tax system that properly accounts for the economy …


Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey, Leyla Ateş Jun 2021

Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey, Leyla Ateş

Dalhousie Law Journal

Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange systems in combatting international tax evasion and avoidance has been severely criticized and a new wave of progress on transparency has started after the 2008 global economic crisis. In this direction, Turkey set cross-border tax transparency high on its political agenda. Though, Turkey has operationalized new transnational tax cooperation agreements very slowly. Furthermore, Turkey’s approach to exchanging information has …


Treaty Shopping And The New Multilateral Tax Agreement—Is It Business As Usual In Canada?, Catherine Anne Brown, Joseph Bogle Jan 2020

Treaty Shopping And The New Multilateral Tax Agreement—Is It Business As Usual In Canada?, Catherine Anne Brown, Joseph Bogle

Dalhousie Law Journal

On 1 January 2020 the Organization for Economic Cooperation and Development’s (OECD) Multilateral Convention (MLI) entered into effect for many of Canada’s tax treaties. New provisions introduced by the MLI, specifically the principal purpose test (PPT) and a new preamble, raised concerns that the bar to deny treaty benefits would be substantially lower than the bar previously set by Canada’s General Anti- Avoidance Rule (GAAR). This paper considers how the MLI will impact access to treaty benefits in Canada by applying the new MLI measures to treaty shopping cases previously challenged under the GAAR. The paper concludes that application of …


R. V Comeau And Section 121 Of The Constitution Act, 1867: Freeing The Beer And Fortifying The Economic Union, Malcolm Lavoie Apr 2017

R. V Comeau And Section 121 Of The Constitution Act, 1867: Freeing The Beer And Fortifying The Economic Union, Malcolm Lavoie

Dalhousie Law Journal

A recent decision from the New Brunswick Provincial Court may have significant implications for Canada's constitutional structure. R. v. Comeau held that s. 121 of the Constitution Act, 1867, the constitution's internal free trade provision, prohibits both interprovincial tariffs as well as non-tariff trade barriers. In doing so, the court departed from a line of precedents holding that s. 121 prohibits only the erection of outright tariffs or duties on interprovincial trade. Ultimately the court held that s. 134(b) of New Brunswick's Liquor Control Act, which effectively prohibits the possession of all but small quantities of liquor purchased out of …


A Defence Of The Principled Approach To Tax Settlements, Saul Templeton Apr 2015

A Defence Of The Principled Approach To Tax Settlements, Saul Templeton

Dalhousie Law Journal

The Canadian Minister of National Revenue is responsible for administering and enforcing the majority of tax legislation in Canada. Where disputes arise with particular taxpayers over the correct amount of tax owed, the taxpaying public ought to have confidence that the Minister has a principled basis in law for settling disputes for less than amounts previously assessed. Yet opponents of the principled basis for settlement consistently call for reform, arguing that compromise settlement should be permissible. This paper responds to arguments raised for compromise settlement by reconciling the jurisprudence on the authority of the Minister to settle tax disputes. It …


Accountants, Privilege, And The Problem Of Working Papers, Paul Paton Oct 2005

Accountants, Privilege, And The Problem Of Working Papers, Paul Paton

Dalhousie Law Journal

Full and frank disclosure between corporate issuers and their auditors and accounting advisors is critical for maintaining access to the information required for audits and public confidence in the capital markets. While tax authorities in the United States, Australia, New Zealand and the United Kingdom have the power to make broad requests for working papers, in all four jurisdictions, legislation or administrative practice reflects the determination that the best approach for balancing tax and capital markets requirements is for the revenue authorities to seek working papers only in exceptional circumstances. Additionally, limited forms of privilege for accountants have been recognized …


Corporate Nonrecognition Provisions: A Comparison Of The U.S. And Canadian Tax Regimes, Catherine Brown, Christine Manolakas Apr 1999

Corporate Nonrecognition Provisions: A Comparison Of The U.S. And Canadian Tax Regimes, Catherine Brown, Christine Manolakas

Dalhousie Law Journal

This article compares the rules governing the federal income taxation of corporate reorganizations in Canada with those in the United States, including transfers of property to a corporation, corporate divisions, share-for-share exchanges, amalgamations or mergers, recapitalizations, and corporate dissolutions. The paper outlines the provisions governing a particulartype of corporate transaction, compares the Canadian tax results with those of the United States, comments on any differences between particular tax provisions, and examines the practical implications of these differences. The authors conclude that although there are a number of parallels between the U.S. and Canadian tax systems, fundamental differences exist that change …


Flattening The Claims Of The Flat Taxers, Neil Brooks Oct 1998

Flattening The Claims Of The Flat Taxers, Neil Brooks

Dalhousie Law Journal

The idea that income tax rate brackets should be flattened has gained some support among neoclassical economists, right-wing think-tanks and Canadian politicians. Those propounding the idea argue that flattening the rate structure will simplify the tax system and reduce tax avoidance and evasion. They also argue that it would usher in an era of increased economic prosperity by encouraging talented Canadians to work harder, save and invest more, and remain in Canada. In defending progressive taxation, this article takes issue with each of these claims. It concludes that the fundamental differences between those who support flat taxes and those who …


Taxing Times For Lesbians And Gay Men: Equality At What Cost?, Claire Fl Young Oct 1994

Taxing Times For Lesbians And Gay Men: Equality At What Cost?, Claire Fl Young

Dalhousie Law Journal

In this article I shall briefly review some of those struggles and the current state of the law. This forms the backdrop to an issue that I view as being of fundamental importance to lesbians and gay men in their fight for equality and which has not received much attention; that is the tax system. I shall focus on two aspects. First, I shall analyse the use of the tax system as a spending programme and a tool by which to subsidise particular activities. In this context I shall examine the federal government's refusal to recognise lesbian and gay relationships, …


Economic Actors In The Work Of Madame Justice Wilson, Maureen Maloney Jul 1992

Economic Actors In The Work Of Madame Justice Wilson, Maureen Maloney

Dalhousie Law Journal

One cannot discuss corporate or tax law, or indeed any law for that matter, in a value vacuum. How we interpret, analyse and assess factual situations and the legal analysis of them will differ depending upon our individual, and occasionally, collective or societal perspectives. In the economic sphere, a great deal depends upon one's world view of the primary economic actors in our society - corporations; and the main economic laws - the tax laws. At the outset I should state that a major reason for my disagreement with some of Justice Wilson's decisions is due to the fact that, …


Behind Closed Doors: How The Rich Won Control Of Canada's Tax System... And Ended Up Richer, Faye Woodman Apr 1989

Behind Closed Doors: How The Rich Won Control Of Canada's Tax System... And Ended Up Richer, Faye Woodman

Dalhousie Law Journal

Linda McQuaig is not an expert. Therein lies an important strength of her book on the Canadian tax system, Behind Closed Doors: How The Rich Won Control of Canada's Tax System ... And Ended Up Richer. Because she is not an expert she has not relied on an insider's knowledge of technical points and jargon and neither has she gotten caught up in a particular disciplines's specialist concerns. Rather, as a good journalist, she has provided a lucid critique of the tax system which will be of interest to anyone concerned with how the tax system is or how it …


Taxation Of Personal Injury Awards: A Wiry Methuselah, Vern Krishna Oct 1976

Taxation Of Personal Injury Awards: A Wiry Methuselah, Vern Krishna

Dalhousie Law Journal

The income tax status of damage awards in personal injury actions assumes greater importance as litigation in this area increases and the monetary value of judgments and settlements escalates. If the United States experience has any predictive value for Canadian trends, the statistics are ominous indeed. During the last decade alone, medical malpractice cases, which represent but one segment of personal injury actions, have witnessed an increase in the average quantum of damages from $62,151 to $350,000, while the total payout in New York State went from $1.4 million to $17 million.1 If, as Street had commented, ". . . …


Taxation Of Personal Injury Awards: A Wiry Methuselah, Vern Krishna Oct 1976

Taxation Of Personal Injury Awards: A Wiry Methuselah, Vern Krishna

Dalhousie Law Journal

The income tax status of damage awards in personal injury actions assumes greater importance as litigation in this area increases and the monetary value of judgments and settlements escalates. If the United States experience has any predictive value for Canadian trends, the statistics are ominous indeed. During the last decade alone, medical malpractice cases, which represent but one segment of personal injury actions, have witnessed an increase in the average quantum of damages from $62,151 to $350,000, while the total payout in New York State went from $1.4 million to $17 million.1 If, as Street had commented, ". . . …


Taxation Of Personal Injury Awards: A Wiry Methuselah, Vern Krishna Oct 1976

Taxation Of Personal Injury Awards: A Wiry Methuselah, Vern Krishna

Dalhousie Law Journal

The income tax status of damage awards in personal injury actions assumes greater importance as litigation in this area increases and the monetary value of judgments and settlements escalates. If the United States experience has any predictive value for Canadian trends, the statistics are ominous indeed. During the last decade alone, medical malpractice cases, which represent but one segment of personal injury actions, have witnessed an increase in the average quantum of damages from $62,151 to $350,000, while the total payout in New York State went from $1.4 million to $17 million.1 If, as Street had commented, ". . . …


Evolution Of The Canadian Tax Reform, John G. Head Sep 1973

Evolution Of The Canadian Tax Reform, John G. Head

Dalhousie Law Journal

The passage of the Tax Reform Bill in December 1971 marked the end of an extraordinary decade of inquiry and debate on federal tax reform in Canada. Minor (and some major) changes are still being made, and a further instalment of reform is to be expected in the area of sales taxation. The more controversial issues of tax reform in the field of income taxation have, however, been finally settled, at least for the next few years and probably for a much longer period. While business firms, families and the government wrestle with the complexities of the new system, it …