Last blog added on Tuesday, September 12th, 2017

Information About Tax, Society & Culture

Recent Posts

Below is a preview of the five most recent posts from the blog Tax, Society & Culture. To read these posts in their entirely or subscribe to future updates from this blog, please visit their website!

  • 100 Years of Tax Law in CanadaSeptember 17, 2017

    2017 marks the 100thanniversary 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 … Read more »

  • Burgers & Mosquera on Corporate Tax, BEPS, and Developing CountriesSeptember 6, 2017

    Irene Burgers (University of Groningen – Faculty of Economics and Business) and  Irma Mosquera Valderrama (IBFD) recently posted Corporate Taxation and BEPS: A Fair Slice for Developing Countries?, which explores the link between perceptions of fairness in the allocation of international tax revenue … Read more »

  • 100 Years of Tax in Canada: McGill Tax Policy Colloquium 2017September 5, 2017

    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 traditiona … Read more »

  • Assessing BEPS: Origins, Standards, and ResponsesJuly 14, 2017

    If you are an IFA member or are attending IFA this fall, you can now download the full IFA 2017 Cahiers. The general report for Subject 1 on BEPS is co-authored by myself and Stephen Shay and is also available on SSRN. Here is the abstract: The G20/OECD’s multi-year campaign to combat base erosion a … Read more »

  • Tax Sovereignty in the BEPS EraJune 17, 2017

    Kluwer law has recently published Tax Sovereignty in the BEPS Era, a collection of contributions I co-edited with Sergio Rocha, in which we and a slate of authors from a range of countries explore the impact of the BEPS initiative on “tax sovereignty”–which I take to mean the autonomy that nations … Read more »