Allison Christians

McGill University - Faculty of Law

Professor

3644 Rue Peel

Montréal, Quebec

Canada

SCHOLARLY PAPERS

63

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39,508

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Top 17,116

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38

CROSSREF CITATIONS

26

Scholarly Papers (63)

1.

Really Basic Rules for Writing Good Papers in Law School

23 The Green Bag 2D 181, 2020
Number of pages: 13 Posted: 06 Aug 2020
Allison Christians
McGill University - Faculty of Law
Downloads 4,646 (2,463)

Abstract:

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law, writing

2.

Hard Law & Soft Law in International Taxation

Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049
Number of pages: 10 Posted: 01 Jun 2007
Allison Christians
McGill University - Faculty of Law
Downloads 2,763 (5,965)
Citation 2

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tax policy, tax norms, norm diffusion, customary law, international law, soft law, soft power, transnational networks, supranational organzations, OECD, harmful tax practices, participation, legitimacy

3.

Introduction to Tax Policy Theory

Number of pages: 24 Posted: 14 Jun 2018
Allison Christians
McGill University - Faculty of Law
Downloads 2,273 (8,171)
Citation 3

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taxation, tax policy, theory, foundations, equity, efficiency, administration, capacity, nation, state, society

4.

Sovereignty, Taxation, and Social Contract

Minnesota Journal of International Law, Vol. 18, Univ. of Wisconsin Legal Studies Research Paper No. 1063
Number of pages: 51 Posted: 29 Aug 2008
Allison Christians
McGill University - Faculty of Law
Downloads 1,878 (11,138)
Citation 2

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sovereignty, taxation, globalization, global governance, international relations, social contract theory, cosmopolitanism, international regulation, international organizations, transnationalism, international tax, political philosophy, tax policy, tax norms, norm diffusion, soft law, transnational

5.

Fair Taxation as a Basic Human Right

International Review of Constitutionalism, 2009, Univ. of Wisconsin Legal Studies Research Paper No. 1066
Number of pages: 20 Posted: 23 Sep 2008 Last Revised: 07 Aug 2014
Allison Christians
McGill University - Faculty of Law
Downloads 1,429 (17,121)

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taxation, tax policy, fairness, equity, efficiency, human rights, international taxation, UNDHR, ICCPR, ICESER, economic and social rights, access to necessities, deferral, multinational, neutrality, subpart F

6.

Rethinking Tax for the Digital Economy After COVID-19

11 Harvard Business Law Review (2021)
Number of pages: 25 Posted: 30 Jun 2020 Last Revised: 21 Aug 2021
Tarcisio Diniz Magalhaes and Allison Christians
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads 1,280 (20,198)
Citation 1

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taxation, excess profits, digitalization, OECD, BEPS, Pillar 1, Pillar 2, windfalls

7.

Avoidance, Evasion, and Taxpayer Morality

Washington University Journal of Law and Policy, Vol. 44, p. 39 (2014)
Number of pages: 17 Posted: 30 Mar 2014 Last Revised: 07 Jan 2018
Allison Christians
McGill University - Faculty of Law
Downloads 1,112 (24,875)

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Taxation, tax avoidance, tax evasion, morality, ethics, multinationals, offshore, rule of law

8.

Submission to Finance Department on Implementation of FATCA in Canada

Number of pages: 51 Posted: 14 Mar 2014
Allison Christians and Arthur J. Cockfield
McGill University - Faculty of Law and Queen's University - Faculty of Law
Downloads 1,091 (25,578)

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FATCA, citizenship, privacy, rights, surveillance, financial, offshore, IGA, treaty, tax, reciprocity, tax policy, tax evasion, compliance, administration, global governance, international relations

9.

Taxing Income Where Value Is Created

22 Florida Tax Review 1, 2019
Number of pages: 39 Posted: 03 Mar 2018 Last Revised: 14 Mar 2019
Allison Christians and Laurens van Apeldoorn
McGill University - Faculty of Law and Leiden University
Downloads 1,037 (27,485)
Citation 2

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Taxation, International Tax, Tax Policy, Beps, Transfer Pricing, Value, Allocation, Development

10.

Tax Treaties for Investment and Aid to Sub-Saharan Africa: A Case Study

Brooklyn Law Review , Vol. 71, 2005, Northwestern Public Law Research Paper No. 05-10; Northwestern Law & Econ Research Paper No. 05-15, Northwestern Law & Econ Research Paper No. 05-15
Number of pages: 70 Posted: 19 Apr 2005 Last Revised: 07 Jan 2018
Allison Christians
McGill University - Faculty of Law
Downloads 863 (35,624)
Citation 2

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Fiscal Policy, Public Expenditures Investment and Finance, International Taxation

11.

Taxation as a Global Socio-Legal Phenomenon

ILSA Journal of Int'l and Comp. Law, Vol. 14, p. 3030, 2008, Univ. of Wisconsin Legal Studies Research Paper No. 1057
Number of pages: 13 Posted: 14 Feb 2008 Last Revised: 15 Jul 2010
Allison Christians, Steven Dean, Diane M. Ring and Adam H. Rosenzweig
McGill University - Faculty of Law, Brooklyn Law School, Boston College - Law School and Washington University in St. Louis - School of Law
Downloads 840 (36,953)

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taxation, international law, international relations, globalization, law and institutions, global governance

12.

Case Study Research and International Tax Theory

St. Louis Law Journal, 2010 , Univ. of Wisconsin Legal Studies Research Paper No. 1110
Number of pages: 30 Posted: 22 Apr 2010
Allison Christians
McGill University - Faculty of Law
Downloads 833 (37,398)
Citation 1

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international tax, international law, taxation, legal scholarship, method, methodology, case study, legal method, qualitative, interviewing, theory, heuristic, configurative, epistemology

13.

The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report

Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1161
Number of pages: 29 Posted: 10 Jun 2011 Last Revised: 10 Sep 2015
Allison Christians and Yariv Brauner
McGill University - Faculty of Law and University of Florida Levin College of Law
Downloads 827 (37,772)
Citation 1

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taxation, international tax, business, business profits, enterprise, tax convention, tax treaty, interpretation, jurisprudence, OECD

14.

BEPS and the New International Tax Order

Brigham Young University Law Review, Forthcoming
Number of pages: 45 Posted: 24 Mar 2017
Allison Christians
McGill University - Faculty of Law
Downloads 775 (41,318)
Citation 1

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tax law, tax policy, BEPS, international law, transnational legal order, soft law, governance, norms, multinationals, tax avoidance

15.

Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C (Presentation Slides)

Number of pages: 13 Posted: 28 Apr 2020 Last Revised: 20 May 2020
Allison Christians
McGill University - Faculty of Law
Downloads 773 (41,542)

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digital economy, taxation, tax policy, OECD, Pillar one

16.

What You Give and What You Get: Reciprocity Under a Model 1 Intergovernmental Agreement on FATCA

Cayman Fin. Rev. April 2013
Number of pages: 8 Posted: 12 Jul 2013
Allison Christians
McGill University - Faculty of Law
Downloads 759 (42,494)

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FATCA, IGA, international agreement, tax, international tax, reciprocity, tax policy, mutual agreement, tax evasion

17.

Global Trends and Constraints on Tax Policy in the Least Developed Countries

University of British Columbia Law Review, Vol. 40, University of Wisconsin Legal Studies Research Paper No. 1086
Number of pages: 32 Posted: 11 Aug 2009
Allison Christians
McGill University - Faculty of Law
Downloads 754 (42,876)
Citation 1

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tax, tax policy, global tax policy, tax reform, cross-border, domestic tax, international, norms, change, tax strategies, tax trends, tax policy consensus, constraints, free trade, international tax, taxation of capital, VAT, value added taxation, consumption taxation, developed countries

18.

How Starbucks Lost its Social License — And Paid £20 Million to Get it Back

Tax Notes International, Vol. 71, No. 7, 2013
Number of pages: 4 Posted: 13 Aug 2013
Allison Christians
McGill University - Faculty of Law
Downloads 730 (44,774)
Citation 2

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taxation, tax policy, CSR, social license, accountability, governance, legal pluralism, soft law

19.

A Global Perspective on Citizenship Taxation

Michigan Journal of International Law, Vol. 38, No. 2, 2017
Number of pages: 52 Posted: 18 Jan 2016 Last Revised: 17 Sep 2017
Allison Christians
McGill University - Faculty of Law
Downloads 688 (48,464)
Citation 1

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FATCA, citizenship, taxpayer rights, taxation, tax policy, administration, global governance, international relations

20.

A New Global Tax Deal for the Digital Age

Canadian Tax Journal/Revue fiscale canadienne, 2019, Vol. 67, No. 4, p. 1153-1178
Number of pages: 26 Posted: 17 Jan 2020 Last Revised: 18 Feb 2020
Allison Christians and Tarcisio Diniz Magalhaes
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 662 (50,949)
Citation 2

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taxation, digitalization, OECD, users, economic presence, intangibles

21.

Networks, Norms and National Tax Policy

Wash. U. Global Studies Law Review, 2010, Univ. of Wisconsin Legal Studies Research Paper No. 1078
Number of pages: 34 Posted: 13 Mar 2009 Last Revised: 22 Feb 2010
Allison Christians
McGill University - Faculty of Law
Downloads 647 (52,547)
Citation 3

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tax policy, tax norms, norm diffusion, international law, soft law, power, transnational networks, OECD, harmful tax practices, participation, legitimacy, policymaking, globalization, law and institutions, global governance, expertise, democratic lawmaking, international community of states, consens

22.

Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20

Northwestern Journal of Law & Social Policy, Vol. 5, 2010, Univ. of Wisconsin Legal Studies Research Paper No. 1107
Number of pages: 22 Posted: 21 Feb 2010
Allison Christians
McGill University - Faculty of Law
Downloads 620 (55,570)
Citation 3

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tax policy, tax norms, norm diffusion, customary law, international law, soft law, power, transnational networks, OECD, G7, G20, G24, harmful tax practices, participation, legitimacy, developing countries, policymaking, globalization, law and institutions, global governance, consensus, international

23.

Taxing According to Value Creation

Tax Notes International, Vol. 90, 2018
Number of pages: 8 Posted: 24 Aug 2018
Allison Christians
McGill University - Faculty of Law
Downloads 563 (62,685)
Citation 4

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Taxation, Tax Policy, Transfer Pricing, Value Creation, OECD, Smile Curve, Valuation, Allocation, Formulary Apportionment, Cooperation

24.

Tax Activists and the Global Movement for Development Through Transparency

Tax Law and Development, Miranda Stewart, Yariv Brauner, ed., Edward Elgar Publishing, 2012
Number of pages: 15 Posted: 28 Mar 2012 Last Revised: 15 Nov 2016
Allison Christians
McGill University - Faculty of Law
Downloads 562 (62,843)
Citation 1

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tax policy, development, transparency, social movement, institutions, international law, protest, activism, multinational, corporate law, securities regulation, disclosure, corporate tax returns, confidentiality, privacy, publish what you pay, country-by-country reporting, transfer pricing, informat

25.

Drawing the Boundaries of Tax Justice

Number of pages: 15 Posted: 10 Mar 2013
Allison Christians
McGill University - Faculty of Law
Downloads 546 (65,143)

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taxation, tax policy, fairness, justice, sovereignty, institutions, governance, international tax, international law, territory, taxpayer, Carter Commission, welfare state, austerity, base erosion

26.

Friends with Tax Benefits: Apple's Cautionary Tale

Tax Notes International, Vol. 78, No. 11, 2015
Number of pages: 5 Posted: 16 Oct 2015
Allison Christians
McGill University - Faculty of Law
Downloads 532 (67,335)
Citation 1

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Apple, state aid, EU, subsidies, tax policy, fiscal policy, industrial policy, international factor movements, business taxes, private tax ruling, tax competition

27.

How Nations Share

Indiana Law Journal, Vol. 87, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1159
Number of pages: 55 Posted: 21 Apr 2011 Last Revised: 24 Apr 2011
Allison Christians
McGill University - Faculty of Law
Downloads 530 (67,641)
Citation 5

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international law, diplomacy, dispute resolution, tax treaties, competent authority, tax policy, profit allocation, transfer pricing, soft law, hard law, global governance

28.

The Dubious Legal Pedigree of IGAs (and Why it Matters)

Tax Notes International, Vol. 69, No. 6, 2013
Number of pages: 5 Posted: 19 Jun 2013
Allison Christians
McGill University - Faculty of Law
Downloads 529 (67,825)

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Taxation, International tax, FATCA, rule of law, administration, institutions, state, global governance, international relations, tax policy, tax norms

29.

Lux Leaks: Revealing the Law, One Plain Brown Envelope at a Time

Tax Notes International, Vol. 76, No. 12, 2014
Number of pages: 9 Posted: 11 Jan 2015
Allison Christians
McGill University - Faculty of Law
Downloads 518 (69,646)

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taxation, tax policy, tax avoidance, corporate tax, transparency, disclosure, activism

30.

The Rise of Cooperative Surplus Taxation

Number of pages: 45 Posted: 09 Sep 2020
Allison Christians and Tarcisio Diniz Magalhaes
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 500 (72,733)

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Taxation; digital economy; platform rent; physical presence; digital services taxes; withholding taxes; evolutionary/evolutive treaty interpretation; ambulatory/dynamic approach; cooperative surplus; tax sovereignty

31.

Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report: Canada

Forthcoming in Kristoffersson, Eleonor, Lang, Michael, Pistone, Pasqual, Schuch, Josef, Staringer, Claus, and Storck, Alfred (eds.), TAX SECRECY AND TAX TRANSPARENCY: THE RELEVANCE OF CONFIDENTIALITY IN TAX LAW, PART 1 AND 2, Frankfurt am Main, Berlin, Bern, Bruxelles, New York, Oxford, Wien, 2013
Number of pages: 32 Posted: 18 Sep 2012 Last Revised: 01 Nov 2013
Allison Christians
McGill University - Faculty of Law
Downloads 480 (76,405)

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taxation, secrecy, transparency, financial sector, multinational, corporate law, disclosure, confidentiality, privacy, tax administration, FOIA, information sharing

32.

Assessing BEPS: Origins, Standards, and Responses

General Report, in 102A Cahiers de Droit Fiscal International: Assessing BEPS: Origins, Standards, and Responses 17 (Int’l Fiscal Ass’n 2017)
Number of pages: 50 Posted: 13 Jul 2017
Allison Christians and Stephen E. Shay
McGill University - Faculty of Law and Boston College Law School
Downloads 448 (83,208)

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Anti Tax Avoidance Directive, arbitration and dispute resolution, BEPS, BEPS Associates, best practices, competition, compliance, Cooperation, Country by country reporting, Exchange of rulings, G20, General anti-avoidance rules, Global Forum, harmful tax practices, Inclusive Framework, information e

33.

Buying in: Residence and Citizenship by Investment

St. Louis University Law Journal, Forthcoming
Number of pages: 22 Posted: 28 Sep 2017
Allison Christians
McGill University - Faculty of Law
Downloads 427 (87,808)
Citation 1

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Taxation, Tax Policy, Migration, Investment, Citizenship, Nationality, Residence, Immigrant Investor Programs, Golden Visa, Economic Citizenship, Financial Citizenship, Common Reporting Standard

34.

Historic, Comparative and Evolutionary Analysis of Tax Systems

SEPARACAO DE PODERES E EFERIVIDADE DO SISTEMA TRIBUTARIO, Misabel Abreu Machado Derzi, ed., Del Rey Pub., Brazil, 2010, Univ. of Wisconsin Legal Studies Research Paper No. 1131
Number of pages: 26 Posted: 11 Sep 2010
Allison Christians
McGill University - Faculty of Law
Downloads 412 (91,523)

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tax policy, tax norms, norm diffusion, international law, soft law, transnational networks, participation, policymaking, globalization, law and institutions, global governance, expertise

35.

Social Security in United States Treaties and Executive Agreements

Internationalen Steuerrecht, No. 43, June 28, 2006
Number of pages: 66 Posted: 19 Oct 2005
Allison Christians
McGill University - Faculty of Law
Downloads 408 (92,577)

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Social security, taxation, treaties, executive agreements

36.

Taxing the Global Worker: Three Spheres of International Social Security Coordination

Virginia Tax Review, Vol. 26, Summer 2006, Univ. of Wisconsin Legal Studies Research Paper No. 1031
Number of pages: 47 Posted: 25 May 2006
Allison Christians
McGill University - Faculty of Law
Downloads 397 (95,474)

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taxation, social security, international, global, labor, payroll

37.

Paperwork and Punishment: It's Time to Fix FBAR

Tax Notes International, Vol. 73, 2014
Number of pages: 6 Posted: 17 Oct 2014
Allison Christians
McGill University - Faculty of Law
Downloads 379 (100,742)

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FBAR, citizenship, nationality, taxation, tax policy, international tax, financial crimes, FinCEN, Treasury, IRS, administration, penalties

38.

Human Rights at the Borders of Tax Sovereignty

Number of pages: 38 Posted: 28 Feb 2017
Allison Christians
McGill University - Faculty of Law
Downloads 369 (103,848)
Citation 1

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taxation, international relations, jurisdiction, social contract theory, sovereignty, nexus, international tax, political philosophy

39.

Taxpayer Rights in the United States

"Derecho Tributario Y Derechos Humanos/tax Law And Human Rights", César Alejandro Ruiz Jiménez, ed. (2016).
Number of pages: 18 Posted: 26 Jan 2017
Allison Christians
McGill University - Faculty of Law
Downloads 351 (109,806)

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taxation, tax policy, human rights, taxpayer rights, citizenship, benefits theory, FATCA, FBAR

40.

The Case for a Sustainable Excess Profits Tax

Number of pages: 25 Posted: 28 Mar 2021 Last Revised: 20 May 2021
Allison Christians and Tarcisio Diniz Magalhaes
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 336 (115,369)

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taxation, life-cycle assessment, environmental externalities, economic rent, windfalls, cost savings, carbon pricing, pandemic, COVID-19

41.

Kill-Switches in the New U.S. Model Tax Treaty

Brooklyn Journal of International Law, Vol. 41, 2016
Number of pages: 39 Posted: 18 May 2016 Last Revised: 10 Jan 2018
Allison Christians and Alexander Ezenagu
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Downloads 290 (134,987)

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taxation, treaties, international law, tax policy, treaty disputes

42.

The OECD Inclusive Framework

Bulletin for International Taxation, April/May 2018
Number of pages: 17 Posted: 10 Jun 2019
Allison Christians and Laurens van Apeldoorn
McGill University - Faculty of Law and Leiden University
Downloads 289 (135,472)
Citation 2

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OECD, Tax Policy, Tax Norms, Norm Diffusion, International Law, Soft Law, Power, Transnational Networks, Participation, Legitimacy, Policymaking, Globalization, Law and Institutions, Global Governance, Consensus

43.

Putting the Reign Back in Sovereign: Advice for the Second Obama Administration

Pepperdine Law Review, Vol. 40, No. 5, 2013
Number of pages: 43 Posted: 22 Jan 2013 Last Revised: 09 Jun 2013
Allison Christians
McGill University - Faculty of Law
Downloads 286 (136,930)
Citation 1

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Taxation, International tax, FATCA, EITI, transparency, compliance, administration, globalization, institutions, citizenship, state, global governance, international relations, tax policy, tax norms

44.

The Pan-Canadian Carbon Tax: A Constitutional Perspective

Aspectos Constitucionales Controvertidos De La Tributación Ambiental/Controversial Constitutional Aspects of Environmental Taxation, Rodolfo Boix, ed. (2018)
Number of pages: 39 Posted: 16 Jan 2018 Last Revised: 07 Feb 2018
Allison Christians, Stephanie Hewson and Olivier Jarda
McGill University - Faculty of Law, West Coast Environmental Law and Hutchins Legal
Downloads 282 (138,892)

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taxation, environment, carbon tax, Canada, constitution, federalism, regulation, jurisdiction, Pan-Canadian Framework, climate change

45.

While Parliament Sleeps: Tax Treaty Practice in Canada

10 J. Parl. & Political L. 15 (2016)
Number of pages: 27 Posted: 20 May 2016 Last Revised: 09 Jun 2016
Allison Christians
McGill University - Faculty of Law
Downloads 258 (152,138)

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taxation, treaties, international law, FATCA, intergovernmental agreement, rule of law, process

46.

Taxpayer Rights in Canada

"Derecho Tributario Y Derechos Humanos/tax Law And Human Rights", César Alejandro Ruiz Jiménez, ed. (2016).
Number of pages: 17 Posted: 26 Jan 2017
Allison Christians
McGill University - Faculty of Law
Downloads 227 (172,317)

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taxation, tax policy, human rights, taxpayer rights

47.

Taxpayer Rights, On and Off-Shore: The 2013 Taxpayer Advocate's Report to Congress

Tax Notes International, 2014
Number of pages: 5 Posted: 28 Jan 2014
Allison Christians
McGill University - Faculty of Law
Downloads 225 (173,779)

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taxation, tax policy, taxpayer rights, fairness, equity, human rights, international taxation, citizenship, nationality

48.

Interpretation or Override? Introducing the Hybrid Tax Agreement

Tax Notes International, Vol. 80, 2015
Number of pages: 3 Posted: 17 Oct 2015
Allison Christians
McGill University - Faculty of Law
Downloads 208 (187,014)

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FATCA, intergovernmental agreements, tax treaties, treaty interpretation, tax administration, international policy coordination

49.

Trust in the Tax System: The Problem of Lobbying

Building Trust in Taxation (2017); ISBN 9781780684260
Number of pages: 22 Posted: 10 Jan 2018
Allison Christians
McGill University - Faculty of Law
Downloads 205 (189,530)
Citation 6

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trust, taxation, tax planning, ethics, society, state, compliance, cooperation, enforcement, lobbying, Corporate social responsibility

50.

Taxation in the Age of Smart Contracts: The CryptoKitty Conundrum

16 Ohio State Tech Law Journal 91, 2020
Number of pages: 23 Posted: 04 May 2020 Last Revised: 10 Jul 2020
Allison Christians
McGill University - Faculty of Law
Downloads 204 (190,445)

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Taxation, Blockchain, Smart Contracts, CryptoKitties

51.

Facebook’s Libra: The Next Tax Challenge for the Digital Economy

3 Stanford J. Blockchain Law & Pol'y 228 (2020)
Number of pages: 29 Posted: 28 Sep 2020
Allison Christians and Mahwish Tazeem
McGill University - Faculty of Law and McGill University Faculty of law
Downloads 200 (193,984)

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blockchain, tax policy, Libra, Facebook, tax

52.

Using Tax as an Investment Promotion Tool

Number of pages: 28 Posted: 17 Jun 2016
Allison Christians and Marco Garofalo
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Downloads 188 (205,034)

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taxation, tax policy, international tax, state aid, WTO, subsidy, investment, FDI, treaties, BEPS, tax competition

53.

The Big Picture -- 2012

Tax Notes International, Volumes 66-68, 2012
Number of pages: 13 Posted: 14 Mar 2013
Allison Christians
McGill University - Faculty of Law
Downloads 176 (217,175)

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taxation, tax policy, international tax, arbitration, mutual agreement, treaties, developing countries, multinationals, disclosure, transparency, EITI, corporate tax, dodd-frank, FATCA, FBAR, tax evasion, fairness, equity, tax justice, citizenship, residence

54.

Regulating Tax Preparers: A Global Problem for the IRS

Tax Notes International, Vol. 75, p. 391, 2014
Number of pages: 10 Posted: 08 Aug 2014
Allison Christians
McGill University - Faculty of Law
Downloads 152 (245,743)

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citizenship, nationality, taxation, international tax, regulation, FATCA, FBAR, globalization, IRS, administration, penalties

55.

What the Baucus Plan Reveals About Tax Competition

Tax Notes International, Vol. 72, 2013
Number of pages: 5 Posted: 12 Jan 2014
Allison Christians
McGill University - Faculty of Law
Downloads 129 (279,506)

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tax, tax competition, global tax policy, tax reform, cross-border, multinationals, international law

56.

Spillovers and Tax Sovereignty

Tax Notes International, Vol. 85, 2017
Number of pages: 3 Posted: 21 Sep 2017
Allison Christians
McGill University - Faculty of Law
Downloads 127 (282,769)

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taxation, international tax, sovereignty, spillover

57.

It’s Time for Pillar 3: A Global Excess Profits Tax for COVID-19 and Beyond

Tax Notes International, May 4, 2020, pp. 507-510
Number of pages: 6 Posted: 02 Aug 2021
Allison Christians and Tarcisio Diniz Magalhaes
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 97 (340,793)

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taxation, excess profits, digitalization, OECD, BEPS, Pillar 1, Pillar 2, windfalls

58.

Take MAP with a Grain of Salt: Sifto and the Legal Nature of Competent Authority Agreements

Tax Notes International, Vol. 86, 2017
Number of pages: 3 Posted: 21 Sep 2017
Allison Christians
McGill University - Faculty of Law
Downloads 91 (354,880)

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international tax, mutual agreement procedure, arbitration, tax treaties, competent authority

59.

À Qui Le Droit De Taxer? Être Membre D'Un État Et Les Enjeux Fiscaux Qui En Découlent (Who Has the Right to Tax? International Tax and the Membership Principle)

Philosophiques, Volume 43, No. 1, p. 127-132, Printemps 2016
Number of pages: 6 Posted: 17 Nov 2016
Allison Christians and Nicolas Benoit-Guay
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Downloads 86 (367,566)

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Taxation, Membership, Obligations, Philosophy, Tax Policy, Tax Competition, Benefits Theory, International Tax, Multinationals

60.

Jumping the Line or Out of the Net? Tax and the Immigrant Investor

Tax Notes International, Vol. 88, 2017
Number of pages: 7 Posted: 08 Mar 2018
Allison Christians
McGill University - Faculty of Law
Downloads 81 (380,996)

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Taxation, Tax Policy, Migration, Investment, Citizenship, Nationality, Residence, Immigrant Investment, Golden Visa, Economic Citizenship

61.

Canada’s Experience with the ICAP

Co-operative Compliance and the OECD’s International Compliance Assurance Programme (Ronald Hein & Ronald Russo eds., Kluwer Law International 2020)
Number of pages: 16 Posted: 02 Aug 2021
Allison Christians and Tarcisio Diniz Magalhaes
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 71 (410,379)

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International taxation, cooperative compliance, ICAP, OECD, Canada, transfer pricing, multinationals

62.

Tax Justice as Social License: The Fair Tax Mark

Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice: Paying a Fair Share? (2018)
Number of pages: 26 Posted: 19 Feb 2021
Allison Christians
McGill University - Faculty of Law
Downloads 55 (466,121)

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tax policy, transparency, tax justice

63.

Tributando o Superávit Cooperativo Internacional Durante e Após a Pandemia: Quatorze Maneiras (Taxing International Cooperative Surplus During and After the Pandemic: Fourteen Ways)

A Crise do Federalismo em Estado de Pandemia, v. 1 (Fernando Facury Scaff et al. eds, Letramento 2021)
Number of pages: 21 Posted: 30 Jul 2021
Tarcisio Diniz Magalhaes and Allison Christians
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads 14 (694,807)

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taxation; digital economy; platform rent; physical presence; digital services taxes; withholding taxes; evolutionary/evolutive treaty interpretation; ambulatory/dynamic approach; cooperative surplus; tax sovereignty