Kim Brooks

Dalhousie University - Schulich School of Law

6061 University Ave

Weldon Law Building

Halifax, Nova Scotia B3H4H9

Canada

SCHOLARLY PAPERS

32

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SSRN CITATIONS
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2

CROSSREF CITATIONS

21

Scholarly Papers (32)

1.

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 662 (38,872)

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

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 632 (41,403)

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international tax, equity, inter-nation equity, Musgrave

3.

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 615 (42,904)

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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 252 (121,853)

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

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 240 (128,098)

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corporate tax, tax policy, taxation

5.

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

McGill Law Journal Vol. 49, No. 255, 2004
Number of pages: 41 Posted: 04 May 2005
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 484 (58,365)

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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 406 (72,279)

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

7.

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 300 (101,772)

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corporate tax

8.

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 269 (114,313)

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international tax, tax policy, economic justice, developing countries

9.

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 243 (127,036)
Citation 1

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international tax, development, tax policy

10.

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
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, University of Ottawa - Common Law Section and Peter A. Allard School of Law
Downloads 230 (134,165)

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

11.

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 202 (151,831)
Citation 1

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international taxation, tax policy, internationalism, multilateralism

12.

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

Queen's Law Journal, Vol. 28, p. 705, 2003
Number of pages: 10 Posted: 06 May 2005
Kim Brooks
Dalhousie University - Schulich School of Law
Downloads 201 (152,537)

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13.

Queering Legal Education: A Project of Theoretical Discovery

Harvard Women's Law Journal, Vol. 27, p. 89, 2004
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 183 (166,264)

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legal education, queer, feminist

14.

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 165 (182,105)

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Feminist, Tax Policy, International Tax, Distributive Justice

15.

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 161 (185,882)

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

16.

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 155 (192,065)

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Pedagogy, queer, lesbian, teaching

17.

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 147 (200,605)

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international taxation; tax policy

18.

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 146 (201,713)

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tax policy, international taxation, Canadian tax law

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 143 (205,186)

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tax policy, administration, rule of law

20.

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 140 (208,727)

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Tax Treaties, Taxation, International Taxation, Residence

21.

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 124 (229,613)

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feminism and law; women and law

22.

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 110 (250,560)

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

23.

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 101 (265,790)

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feminism, social justice, judging, gender

24.

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 75 (319,909)

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tax policy; income taxation

25.

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 71 (329,877)

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tax policy, taxation, environmental law

26.

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 70 (332,458)

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tax policy; law & society

27.

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 64 (348,554)
Citation 1

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Investment, BITs, Taxation, Discrimination, International

28.

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 52 (385,294)

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tax policy; taxation

29.

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 32 (462,341)

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tax policy; gender; feminism; family law

30.

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 30 (471,770)

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legal education; law school

31.

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 21 (521,135)

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32.

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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