Kim Brooks

Dalhousie University - Schulich School of Law

6061 University Ave

Weldon Law Building

Halifax, Nova Scotia B3H4H9

Canada

SCHOLARLY PAPERS

39

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8,825

SSRN CITATIONS
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Top 31,126

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6

CROSSREF CITATIONS

21

Scholarly Papers (39)

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 1,142 (27,091)

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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 814 (43,658)
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 745 (49,105)
Citation 3

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

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 294 (147,507)

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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 267 (162,854)

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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 502 (81,291)

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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 444 (94,008)

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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 321 (135,176)

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corporate tax

8.

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 313 (138,801)
Citation 1

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international taxation, tax policy, internationalism, multilateralism

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 291 (149,848)

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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 272 (160,502)
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
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 251 (173,763)

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

12.

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 226 (192,201)

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13.

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 206 (209,559)

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international taxation; tax policy

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 198 (217,269)

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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 191 (224,202)

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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 190 (225,259)

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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 173 (244,243)

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tax policy, international taxation, Canadian tax law

18.

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 171 (246,674)

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feminism and law; women and law

19.

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 167 (251,486)

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Tax Treaties, Taxation, International Taxation, Residence

20.

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 166 (252,770)

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tax policy, administration, rule of law

21.

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 162 (258,087)

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Pedagogy, queer, lesbian, teaching

22.

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 121 (323,764)

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feminism, social justice, judging, gender

23.

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 118 (329,579)

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tax policy; legal ethics; statutory interpretation

24.

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 118 (329,579)

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

25.

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 115 (335,695)

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26.

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 101 (366,540)

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Comparative Law; Comparative Tax; Tax Policy

27.

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 89 (396,829)

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tax policy; income taxation

28.

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 88 (399,542)

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tax policy; law & society

29.

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 84 (410,920)

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tax policy; feminist theory; statutory interpretation

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 83 (413,850)
Citation 1

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Investment, BITs, Taxation, Discrimination, International

31.

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 77 (432,172)

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tax policy; taxation

32.

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 73 (444,950)

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tax policy, taxation, environmental law

33.

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 64 (476,545)

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Critical Perspectives; Lawyering; Feminist Theory

34.

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 51 (529,515)

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legal education; law school

35.

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 45 (557,615)

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36.

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 37 (599,428)

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tax policy; gender; feminism; family law

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 36 (605,122)

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38.

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 19 (724,427)

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Comparative analysis, corporate finance, anti-avoidance

39.

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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