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Articles 31 - 60 of 90
Full-Text Articles in Tax Law
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 …
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.
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 …
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 …
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.
Treaty Shopping And The New Multilateral Tax Agreement—Is It Business As Usual In Canada?, Catherine Anne Brown, Joseph Bogle
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 …
Tax Incentives For Attracting Foreign Direct Investment In Sub-Saharan Africa: A Comparative Study Of Ghana And Kenya, Patrick Ofori
Tax Incentives For Attracting Foreign Direct Investment In Sub-Saharan Africa: A Comparative Study Of Ghana And Kenya, Patrick Ofori
LLM Theses
Developing countries have increasingly resorted to the use of tax incentives to attract FDI, despite existing evidence of the shortcomings of tax incentives. In sub-Saharan Africa, tax incentives are a prominent feature of many investment codes. Sub-Saharan African countries find tax incentives as a means of attracting FDI because there are no viable alternatives per se, and they believe that tax incentives can be structured to ensure that FDI advances socio-economic and technological development. But the reliance on tax incentives at the expense of maximizing domestic tax revenue poses a challenge to sustainable development. This study examines Ghana and Kenya …
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 …
Designing A Robust Tax System For Nigeria: Lessons From An International Perspective, Olukemi Tawoju
Designing A Robust Tax System For Nigeria: Lessons From An International Perspective, Olukemi Tawoju
LLM Theses
This thesis argues that Nigeria can adapt its tax system for better gain from investment and other taxation. It outlines the foundation for a good tax policy, and explores initiatives by the Organisation for Economic Co-operation and Development (OECD and the United Nations (UN) regarding harmful tax practices and tax incentives. Their recommendations and those of scholars, conclude that tax incentives are ineffective in attracting foreign direct investment, may result in taxpayer abuse, and erode the revenue base of capital importing countries like Nigeria. Utilizing internationally accepted features on effective tax incentive design, examining the operation of the Nigerian tax …
R. V Comeau And Section 121 Of The Constitution Act, 1867: Freeing The Beer And Fortifying The Economic Union, Malcolm Lavoie
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 …
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
LLM Theses
The base erosion and profit shifting (BEPS) phenomenon continues to create detrimental consequences in states. BEPS is engendered by two fundamental factors, namely, unhealthy fiscal policies of tax havens and preferential tax regimes, and transfer mispricing by multinational corporations (MNCs). The OECD, through its BEPS Project notes that the lack of transparency in the global activities of MNCs is a major cause of BEPS. To close this gap, the OECD released the CBCR Rules. This thesis discusses the severity of the BEPS phenomenon and assesses the anti-BEPS efforts of the OECD. Upon an assessment of these efforts, this thesis argues …
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 …
A Defence Of The Principled Approach To Tax Settlements, Saul Templeton
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 …
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 …
The Supreme Court's 2012 Tax Cases: Formalism Trumps Pragmatism And Good Sense, William Neil Brooks, Kim Brooks
The Supreme Court's 2012 Tax Cases: Formalism Trumps Pragmatism And Good Sense, William Neil Brooks, Kim Brooks
Articles, Book Chapters, & Popular Press
The Supreme Court of Canada released decisions in four cases in the 2012 year. We argue that each illustrates the Court's formalistic approach to interpreting tax legislation. Each of the following four cases is evaluated in turn. Canada v Craig relates to the circumstances under which a taxpayer can offset losses incurred in a farming business against income earned from a completely different source. Fundy Settlement v Canada required determining the residency of a trust for tax purposes. Canada v GlaxoSmithKline Inc. focused on the circumstances to be taken into account in determining an arm's-length price in the transfer pricing …
Settlement, Compromise, And Forgiveness In Canadian Income Tax Law, Colin Jackson
Settlement, Compromise, And Forgiveness In Canadian Income Tax Law, Colin Jackson
LLM Theses
This thesis looks at legal mechanisms allowing the non-collection of tax debts in the tax systems of Canada and the United States. The goal is to shed light on the choices made in Canada's tax collection system by juxtaposing it with the American system. The comparison reveals differences in the ways in which the two jurisdictions allow taxpayers to participate in the tax system and differences in how the two jurisdictions choose to make decisions about the forgiveness of tax debts. Although Canada has generally rejected the idea of compromise within the tax system, there is a tax policy case …
Direct Taxation, Tax Treaties And Iias: Mixed Objectives, Mixed Results, Martha O'Brien, Kim Brooks
Direct Taxation, Tax Treaties And Iias: Mixed Objectives, Mixed Results, Martha O'Brien, Kim Brooks
Articles, Book Chapters, & Popular Press
Tax treaties and international investment agreements (“IIAs”) have much in common. They share the same purpose of facilitating foreign direct investment (“FDI”), and they provide similar legal protections, such as prohibitions of discriminatory treatment of non-nationals and access to binding dispute resolution. Among other objectives, they are intended to reduce risk and create security and predictability, allowing investors to plan and carry out commercially viable activities under the protection of an international legal regime . In this sense, they both contribute to ensuring the sustainability of FDI and the legal regimes that support it. There are other similarities as well. …
A Reasonable Balance: Revenue Authority Discretions And The Rule Of Law In Canada, Kim Brooks
A Reasonable Balance: Revenue Authority Discretions And The Rule Of Law In Canada, Kim Brooks
Articles, Book Chapters, & Popular Press
This chapter reviews the separation of powers and the exercise of law-making discretion in Canada as it relates to tax law, in particular the income tax law. The chapter concludes that Canada’s somewhat weak separation of powers has worked reasonably well in achieving the goals of the tax system and the values inherent in the rule of law.
The Meaning Of 'Enterprise,' 'Business' And 'Business Profits' Under Tax Treaties And Eu Tax Law (Canada), Kim Brooks
The Meaning Of 'Enterprise,' 'Business' And 'Business Profits' Under Tax Treaties And Eu Tax Law (Canada), Kim Brooks
Articles, Book Chapters, & Popular Press
This chapter explores the meaning of business as it is used in Canadian income tax law given the four purposes that concept serves.
A Comment On Watersheds: Runoff From The Tax Code, Kim Brooks
A Comment On Watersheds: Runoff From The Tax Code, Kim Brooks
Articles, Book Chapters, & Popular Press
The role of tax as an instrument of social and economic policy has recently come to the fore in debates about the environment. This paper provides a short comment on a paper authored by Janet Milne that explores the incentive effects of the tax code on watershed protection.