Kim Brooks

Dalhousie University - Schulich School of Law

6061 University Ave

Weldon Law Building

Halifax, Nova Scotia B3H4H9

Canada

  • Dalhousie University - Schulich School of Law

SCHOLARLY PAPERS

40

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17

CROSSREF CITATIONS

21

Scholarly Papers (40)

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1.

The Troubling Role of Tax Treaties

in Geerten M. M. Michielse & Victor Thuronyi, (eds.), Tax Design Issues Worldwide, Series on International Taxation, Volume 51 (Alphen aan den Rijn: Kluwer Law International, 2015), 159-178.
Number of pages: 20 Posted: 06 Aug 2015
Kim Brooks and Richard Krever
Dalhousie University - Schulich School of Law and University of Western Australia Law School
Downloads 1,791 (18,883)
Citation 3

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2.

Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Value

TAX REFORM IN THE 21ST CENTURY, Richard Krever, John G. Head, eds., Kluwer Law International, Forthcoming
Number of pages: 28 Posted: 01 Nov 2008
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 900 (51,618)
Citation 1

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international tax, equity, inter-nation equity, Musgrave

3.

Tax Sparing: A Needed Incentive for Foreign Investment in Low Income Countries or an Unnecessary Revenue Sacrifice

Queen's Law Journal, Vol. 34, No. 2, Spring 2009
Number of pages: 38 Posted: 15 Jul 2009
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 799 (60,751)
Citation 6

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tax, tax policy, international tax, law and development, tax sparing, tax treaties

4.

Residence of Companies Under Tax Treaties and EU Law (Canada)

Downloads 630 (82,484)

Residence of Companies Under Tax Treaties and EU Law (Canada)

RESIDENCE OF COMPANIES UNDER TAX TREATIES AND EC LAW, Guglielmo Maisto, ed., pp. 407-440, Amsterdam: IBFD, 2009
Number of pages: 23 Posted: 15 Jul 2009 Last Revised: 07 Dec 2009
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 333 (173,703)

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corporate tax, tax policy, taxation

International and EC Tax Aspects of Groups of Companies (Canada)

INTERNATIONAL AND EC TAX ASPECTS OF GROUPS OF COMPANIES, Vol. 4, Guglielmo Maisto, ed., IBFD, 2008
Number of pages: 21 Posted: 04 Feb 2008 Last Revised: 08 Dec 2009
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 297 (196,149)

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corporate tax, consolidated reporting, tax policy, taxation, corporate groups

5.

Delimiting the Concept of Income: The Taxation of In-Kind Benefits

Number of pages: 41 Posted: 04 May 2005
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 531 (102,241)

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fringe benefits, in-kind benefits, non-cash compensation, employee taxation

6.

The Allocation of Profits between Related Entities and the Oppression Remedy: An Analysis of Ford Motor Co. V. Omers

Ottawa Law Review, Vol. 36, No. 1, pp. 127-167, 2004-2005
Number of pages: 28 Posted: 29 Mar 2006
Anita Anand and Kim Brooks
University of Toronto - Faculty of Law and Dalhousie University - Schulich School of Law
Downloads 479 (115,864)

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Transfer pricing, intangibles, oppression remedy, arm's length, fiduciary duties

7.

The Potential of Multilateral Tax Treaties

Tax Treaties: Building Bridges between Law and Economics, Michael Lang et. al., eds., IBFD, 2010
Number of pages: 15 Posted: 15 Sep 2013
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 381 (151,027)
Citation 2

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international taxation, tax policy, internationalism, multilateralism

8.

Learning to Live with an Imperfect Tax: A Defence of the Corporate Tax

University of British Columbia Law Review, Vol. 36, p. 621, 2003
Number of pages: 34 Posted: 13 Aug 2005
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 360 (160,841)
Citation 1

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corporate tax

9.

Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia's Policies

eJournal of Tax Research, Vol. 5, No. 2 (Michigan Issue), pp. 168-197, 2007
Number of pages: 31 Posted: 27 Dec 2007
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 318 (183,756)

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international tax, tax policy, economic justice, developing countries

10.

Canada's Evolving Tax Treaty Policy toward Low-Income Countries

GLOBALIZATION AND THE IMPACT OF TAX ON INTERNATIONAL INVESTMENTS, Arthur J. Cockfield, ed., University of Toronto Press, Forthcoming
Number of pages: 19 Posted: 10 Mar 2009
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 301 (194,804)
Citation 1

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international tax, development, tax policy

11.

Counting Outsiders: A Critical Exploration of Outsider Course Enrollment in Canadian Legal Education

Osgoode Hall Law Journal, Vol. 45, No. 4, pp. 667-732, 2007
Number of pages: 66 Posted: 18 Apr 2008
Natasha Bakht, Kim Brooks, Gillian Calder, Jennifer Koshan, Sonia Lawrence, Carissima Mathen and Debra L. Parkes
University of Ottawa - Common Law Section, Dalhousie University - Schulich School of Law, University of Victoria - Faculty of Law, University of Calgary - Faculty of Law, Osgoode Hall Law School, affiliation not provided to SSRN and Peter A. Allard School of Law
Downloads 299 (196,803)

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feminist, critical race theory, outsider, pedagogy, legal education

12.

International Tax Policy: The Counter-Story Presented by the BRICS

“International Tax Policy: The Counter-Story Presented by the BRICS” in BRICS and the Emergence of International Tax Coordination, Yariv Brauner and Pasquale Pistone, eds. (Amsterdam: IBFD, 2015), chapter 17 (447-467).
Number of pages: 22 Posted: 07 Jan 2016
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 251 (234,213)

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international taxation; tax policy

13.

Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases

Number of pages: 10 Posted: 06 May 2005
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 247 (237,869)

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14.

Introduction to 'Queer Theory: Law, Culture, Empire'

Robert Leckey & Kim Brooks, eds., Queer Theory: Law, Culture, Empire, Abingdon: Routledge-Cavendish, 2010
Number of pages: 20 Posted: 02 Nov 2009 Last Revised: 09 Jan 2016
Robert Leckey and Kim Brooks
McGill University - Faculty of Law and Dalhousie University - Schulich School of Law
Downloads 235 (249,826)

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queer theory, legal theory, culture, empire, postcolonialism, interdisciplinarity

15.

Global Distributive Justice: The Potential for a Feminist Analysis of International Tax Revenue Allocation

Canadian Journal of Women and the Law, Vol. 21, No. 2, pp. 267-297, 2009
Number of pages: 32 Posted: 01 Jun 2010
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 232 (252,875)

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Feminist, Tax Policy, International Tax, Distributive Justice

16.

Queering Legal Education: A Project of Theoretical Discovery

Number of pages: 38 Posted: 06 May 2005
Kim Brooks and Debra L. Parkes
Dalhousie University - Schulich School of Law and Peter A. Allard School of Law
Downloads 220 (266,070)

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legal education, queer, feminist

17.

The Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties and EU Tax Law

THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS’ AND ‘BUSINESS PROFITS’ UNDER TAX TREATIES AND EU TAX LAW, pp. 245-272, Guglielmo Maisto, ed., IBFD, August 2011
Number of pages: 14 Posted: 13 Dec 2011
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 202 (287,927)

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tax policy, international taxation, Canadian tax law

18.

Residence of Individuals (Canada)

RESIDENCE OF INDIVIDUALS UNDER TAX TREATIES AND EC LAW, Guglielmo Maisto, ed., IBFD Publications, 2010
Number of pages: 18 Posted: 18 Jul 2010
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 202 (287,927)

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Tax Treaties, Taxation, International Taxation, Residence

19.

A Reasonable Balance: Revenue Authority Discretions and the Rule of Law in Canada

THE DELICATE BALANCE: TAX, DISCRETION AND THE RULE OF LAW, pp. 63-77, Chris Evans, Judith Freedman, Richard Krever, eds., IBFD: Amsterdam, 2011
Number of pages: 17 Posted: 11 Mar 2012
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 196 (295,819)

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tax policy, administration, rule of law

20.

Why Feminism Matters to the Study of Law

(2015) 27(2) Canadian Journal of Women and the Law 207-223.
Number of pages: 21 Posted: 28 Jan 2018
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 195 (297,289)

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feminism and law; women and law

21.

The Ethical Tax Judge

This is a pre-publication version of 'The Ethical Tax Judge', published in Ethics and Taxation, Robert van Brederode, ed. (Springer, 2020).
Number of pages: 15 Posted: 23 Nov 2019
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 178 (322,623)

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tax policy; legal ethics; statutory interpretation

22.

Feminists, Angels, Poets, and Revolutionaries: What I've Learned from Ruthann Robson and Nicole Brossard on What it Means to Be a Law Teacher

New York City Law Review, Vol. 8, No. 2, pp. 633-655, 2005
Number of pages: 16 Posted: 29 Mar 2006
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 175 (327,587)

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Pedagogy, queer, lesbian, teaching

23.

A Hitchhiker's Guide to Comparative Tax Scholarship

(2020) 24(1) Florida Tax Review 1 - 50
Number of pages: 50 Posted: 19 Apr 2021
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 157 (359,573)

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24.

Justice Bertha Wilson: One Woman's Difference

JUSTICE BERTHA WILSON: ONE WOMAN'S DIFFERENCE, Kim Brooks, ed., Vancouver: UBC Press, 2009
Number of pages: 7 Posted: 09 Dec 2009
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 153 (367,269)

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feminism, social justice, judging, gender

25.

An Intellectual History of Comparative Tax Law

Alberta Law Review, Vol. 57, No. 3, 2020
Number of pages: 34 Posted: 18 Apr 2020
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 148 (377,541)

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Comparative Law; Comparative Tax; Tax Policy

26.

The Supreme Court's 2012 Tax Cases: Formalism Trumps Pragmatism and Good Sense

Supreme Court Law Review (2014) 64 SCLR (2d) 267-325.
Number of pages: 60 Posted: 10 Mar 2014
William Neil Brooks and Kim Brooks
York University and Dalhousie University - Schulich School of Law
Downloads 147 (379,602)

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tax policy; taxation; income tax; VAT; Supreme Court of Canada

27.

Feminist Statutory Interpretation

Pittsburgh Tax Review, Vol. 16, 2019
Number of pages: 11 Posted: 22 Nov 2019
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 137 (401,106)

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tax policy; feminist theory; statutory interpretation

28.

Lower-Income Countries’ Ongoing Quest for International Tax Justice: A Case Study of the OECD’s Tax Allocation Proposal

(2022) 66:3 Canadian Business Law Journal 291
Number of pages: 29 Posted: 05 Jan 2023 Last Revised: 06 Mar 2023
Okanga Ogbu Okanga and Kim Brooks
Independent and Dalhousie University - Schulich School of Law
Downloads 119 (446,960)

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Tax, OECD, International Tax Justice

29.

The Supreme Court's 2013 Tax Cases: Side-Stepping the Interesting, Important and Difficult Issues

(2015) 68 SCLR (2d) 335
Number of pages: 54 Posted: 14 Feb 2015
William Neil Brooks and Kim Brooks
York University and Dalhousie University - Schulich School of Law
Downloads 114 (461,643)

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tax policy; income taxation

30.

Direct Taxation, Tax Treaties and IIAs: Mixed Objectives, Mixed Results

de Mestral and Levesque (eds), Improving International Investment Agreements, 2013, Routledge.
Number of pages: 11 Posted: 31 Dec 2014
Martha O'Brien and Kim Brooks
University of Victoria - Faculty of Law and Dalhousie University - Schulich School of Law
Downloads 110 (473,972)
Citation 1

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Investment, BITs, Taxation, Discrimination, International

31.

The High Cost of Transferring the Dream

(2016) 31:3 Canadian Journal of Law & Society
Number of pages: 21 Posted: 13 May 2016
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 109 (477,092)

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tax policy; law & society

32.

The Daily Work of Fitting in as a Marginalized Lawyer

45:1 Queen's LJ 157 - 192, 2019
Number of pages: 36 Posted: 06 May 2020
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 106 (486,774)

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Critical Perspectives; Lawyering; Feminist Theory

33.

A Retrospective on the Contributions of Neil Brooks: So Far

52(2) Osgoode Hall Law Journal 379 - 400.
Number of pages: 23 Posted: 18 Aug 2015
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 99 (510,503)

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tax policy; taxation

34.

A Comment on Watersheds: Runoff from the Tax Code

Vermont Law Review, Vol. 34, 2010
Number of pages: 8 Posted: 25 Feb 2010
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 87 (554,388)

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tax policy, taxation, environmental law

35.

The World Needs More Rod Macdonald: The Potential of Big Ideas

Alberta Law Review, Vol. 51, No. 4, 2014
Number of pages: 19 Posted: 06 Jan 2016
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 72 (618,276)

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legal education; law school

36.

Portrait of a Transplant Artist

Kim Brooks, "Portrait of a Transplant Artist" 48(8 and 9) INTERTAX 698
Number of pages: 10 Posted: 01 Feb 2021
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 60 (678,601)

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37.

Carrying on the Tradition: Justice Rothstein's Contribution to Canadian Tax Law

(2016) 74 S.C.L.R. (2d) 361 - 404
Number of pages: 44 Posted: 05 Sep 2017
William Neil Brooks and Kim Brooks
York University and Dalhousie University - Schulich School of Law
Downloads 56 (700,757)

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38.

Cameos from the Margins of Conjugality

“Cameos from the Margins of Conjugality” in After Legal Equality: Family, Sex, Kinship, Robert Leckey, ed. (New York: Routledge, 2014), chapter 6 (99 – 114)
Number of pages: 32 Posted: 08 Jan 2016
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 55 (706,445)

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tax policy; gender; feminism; family law

39.

Tim Edgar: The Accidental Comparatist

Canadian Tax Journal/Revue fiscale canadienne, 2020, Vol. 68, No. 1, p. 125-142
Number of pages: 18 Posted: 24 Apr 2020
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 37 (827,891)

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Comparative analysis, corporate finance, anti-avoidance

40.

Legal Interpretation of Tax Law: Canada

"Legal Interpretation in Tax Law: Canada" in Robert van Brederode and Richard Krever, eds., Legal Interpretation of Tax Law, 2nd ed. (Wolter Kluwer, 2017) chapter 4.
Posted: 26 Nov 2018
Kim Brooks
Dalhousie University - Schulich School of Law

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