Arthur J. Cockfield

Queen's University - Faculty of Law

Assistant Professor

Macdonald Hall

Kingston, Ontario K7L 3N6 K7L3N6

Canada

SCHOLARLY PAPERS

45

DOWNLOADS
Rank 2,003

SSRN RANKINGS

Top 2,003

in Total Papers Downloads

13,528

CITATIONS

9

Scholarly Papers (45)

1.
Downloads 1,323 ( 11,057)

Big Data and Tax Haven Secrecy

Florida Tax Review, Forthcoming, Queen's University Legal Research Paper No. 062
Number of pages: 49 Posted: 06 Oct 2015
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 888 (20,079)

Abstract:

international tax law, offshore tax evasion, international money laundering, terrorist financing

Big Data and Tax Haven Secrecy

Florida Tax Review, Vol. 18, pp. 483-539, 2016
Number of pages: 57 Posted: 01 Apr 2016
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 435 (52,831)

Abstract:

Tax law, international tax law, offshore tax evasion, aggressive international tax avoidance, big data

David Foster Wallace on Tax Policy, How to Be an Adult, and Other Mysteries of the Universe

Pittsburgh Tax Review, Vol. 12, 2015, Forthcoming, Queen's University Legal Research Paper No. 2015-011
Number of pages: 22 Posted: 17 Jan 2015 Last Revised: 30 Apr 2015
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 897 (19,810)

Abstract:

David Foster Wallace, tax law, tax policy, law and literature

David Foster Wallace on Tax Policy, How to Be an Adult, and Other Mysteries of the Universe

Pittsburgh Tax Review, Vol. 12, No. p. 89, 2015
Number of pages: 22 Posted: 09 Sep 2015
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 135 (177,643)

Abstract:

tax, tax policy, tax law, David Foster Wallace

3.

The Rise of the OECD as Informal 'World Tax Organization' through National Responses to E-Commerce Tax Challenges

Yale Journal of Law and Technology, Vol. 8, p. 136, Spring 2006
Number of pages: 52 Posted: 17 Jul 2006
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 812 (18,208)
Citation 3

Abstract:

tax, international tax, e-commerce, transfer pricing, tax cooperation, tax harmonization, tax coordination

Protecting Taxpayer Privacy Rights Under Enhanced Cross-Border Tax Information Exchange: Toward a Multilateral Taxpayer Bill of Rights

University of British Columbia Law Review, Vol. 42, pp. 420-471, 2010
Number of pages: 53 Posted: 11 Nov 2010
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 471 (47,844)

Abstract:

tax, international tax, taxpayer information, law and technology, privacy

Protecting Taxpayer Privacy Rights Under Enhanced Cross-Border Tax Information Exchange: Toward a Multilateral Taxpayer Bill of Rights

U.B.C. Law Review, Vol. 42, No. 2, p. 421, 2010, University of British Columbia Faculty of Law Working Paper No. 2008
Number of pages: 53 Posted: 12 Mar 2009 Last Revised: 18 Nov 2010
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 334 (72,607)

Abstract:

tax, international tax, privacy, taxpayer information

5.

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 803 (17,881)

Abstract:

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

6.

Towards a Law and Technology Theory

Manitoba Law Journal, Vol. 30, p. 383, 2004
Number of pages: 33 Posted: 08 Nov 2004
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 643 (24,469)
Citation 1

Abstract:

Law, technology, cyberlaw, intellectual property, legal theory, privacy, contracts, tax

7.

Taxing Global Digital Commerce

Wolters Kluwer Law & Business (2013)
Number of pages: 28 Posted: 09 Oct 2013 Last Revised: 02 Oct 2015
Queen's University - Faculty of Law, University of Georgia School of Law, The University of Sydney Law School and International Monetary Fund (IMF)
Downloads 477 (21,764)

Abstract:

8.

BEPS and Global Digital Taxation

Tax Notes International, Vol. 75, No. 11, 2014
Number of pages: 9 Posted: 11 Oct 2014
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 465 (16,397)

Abstract:

tax, international tax, digital economy, Internet

9.

A Synthetic Theory of Law and Technology

Minnesota Journal of Law, Science & Technology, Vol. 8, No. 2, 2007
Number of pages: 39 Posted: 14 Oct 2007
Arthur J. Cockfield and Jason Pridmore
Queen's University - Faculty of Law and Queen's University Department of Sociology
Downloads 431 (43,681)
Citation 1

Abstract:

law and technology, Internet law, privacy law, legal theory

10.

Developing an International Tax Policy Strategy for NAFTA Countries

Tax Notes International, Vol. 42, No. 11, p. 975, June 12, 2006
Number of pages: 9 Posted: 17 Jul 2006
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 338 (63,884)

Abstract:

tax, international tax, NAFTA, trade, arbitrage, transfer pricing, European Union

11.

What can Trade Teach Tax? Examining Reform Options for Art. 24 (Non-Discrimination) of the OECD Model

World Tax Journal, Vol. 2, No. 2, pp. 139-153, June 2010
Number of pages: 16 Posted: 19 Jul 2010
Arthur J. Cockfield and Brian J. Arnold
Queen's University - Faculty of Law and Goodmans LLP Toronto
Downloads 281 (73,676)

Abstract:

International Tax, International Trade, Discrimination, Tax Policy, OECD Model Tax Treaty

12.

Protecting the Social Value of Privacy in the Context of State Investigations Using New Technologies

U.B.C. Law Review, Vol. 40, No. 1, p. 41, May 2007
Number of pages: 35 Posted: 23 Nov 2007
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 273 (76,466)
Citation 3

Abstract:

criminal law, surveillance, new technologies, state searches, cyberlaw

13.

International Tax Competition: The Last Battleground of Globalization

Tax Notes International, Vol. 63, No. 12, p. 867, 2011
Number of pages: 5 Posted: 21 Sep 2011
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 247 (88,762)

Abstract:

tax, international tax, globalization, investment, trade, sovereignty, Herodotus

14.

Manager's Guide to International Tax: Featuring 'La Brienza Winery: Tax Trouble in Wine Country' (A Tax Novella)

Authur J. Cockfield, MANAGER'S GUIDE TO INTERNATIONAL TAX, Thomson Reuters Carswell, 2009
Number of pages: 20 Posted: 06 Feb 2010 Last Revised: 19 Feb 2010
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 239 (95,375)

Abstract:

international tax, tax planning, law and literature, global management, international law, tax law

15.

The Limits of the International Tax Regime as a Commitment Projector

Virginia Tax Review, Vol. 33, No. 59, 2013
Number of pages: 55 Posted: 23 Nov 2013
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 236 (77,013)

Abstract:

16.

Introduction to Legal Ethics

LexisNexis Canada Inc., May, 2013
Number of pages: 32 Posted: 14 Jun 2013
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 220 (92,773)

Abstract:

legal ethics, rules of professional conduct, law practice

17.

FATCA and the Erosion of Canadian Taxpayer Privacy

Report to the Office of the Privacy Commissioner of Canada, April 2014
Number of pages: 37 Posted: 06 May 2014 Last Revised: 13 May 2014
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 213 (85,351)

Abstract:

18.

Purism and Contextualism With International Tax Law Analysis: How Traditional Analysis Fails Developing Countries

Queen's Univ. Legal Studies Research Paper No. 07-03
Number of pages: 33 Posted: 30 May 2007
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 201 (118,264)
Citation 1

Abstract:

Tax, International Tax, Law and Economics, Political Science, International Relations

Optimal Climate Change Tax Policy for Small Open Economies

GREEN TAXATION IN EAST ASIA, Richard Cullen, Jefferson D. Vanderwolk, eds., Edward Elgar, 2011
Number of pages: 20 Posted: 27 Apr 2010
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 144 (168,558)

Abstract:

tax, international tax, carbon tax, cap and trade, climate change, compliance theory, law and technology

Optimal Climate Change Tax Policy for Small Open Economies

Green Taxation in East Asia, p. 141, Richard Cullen, Jefferson VanderWolk and Yan Xu, eds., Edward Elgar, 2011
Number of pages: 28 Posted: 13 Sep 2012
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 56 (314,396)

Abstract:

tax, cap and trade, carbon tax, climate change

20.

Introduction: The Last Battleground of Globalization

GLOBALIZATION AND ITS TAX DISCONTENTS: TAX POLICY AND INTERNATIONAL INVESTMENTS, Arthur J. Cockfield, ed., pp. 3-17, University of Toronto Press, 2010
Number of pages: 15 Posted: 23 Aug 2010 Last Revised: 29 Aug 2010
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 196 (108,722)

Abstract:

international tax, globalization, tax economics, international relations, tax policy, gender theory

21.

The Influence of Historical Tax Law Developments on Anglo-American Law and Politics

Columbia Tax Law Journal, vol. 5, p. 40, 2013
Number of pages: 29 Posted: 18 Feb 2014
Arthur J. Cockfield and Jonah Mayles
Queen's University - Faculty of Law and Torkin Manes LLP.
Downloads 160 (115,042)

Abstract:

Tax law, tax history, politics, Magna Carta, English Bill of Rights, Declaration of Independence

22.

Surveillance as Law

Griffith Law Review, Vol. 20, No. 4, p. 795 (2011)
Number of pages: 22 Posted: 15 Sep 2012
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 146 (133,747)

Abstract:

privacy, privacy law, surveillance, terrorism, security, criminal law

23.

Student Edition of the Income Tax Act 2009: Featuring 'How to Manage a Difficult Tax Partner' (A Tax Novella)

STUDENT EDITION OF THE INCOME TAX ACT 2009, Thomson Reuters Carswell, 2009
Number of pages: 13 Posted: 09 Feb 2010 Last Revised: 15 Feb 2010
Arthur J. Cockfield and Martha O'Brien
Queen's University - Faculty of Law and University of Victoria - Faculty of Law
Downloads 138 (159,800)

Abstract:

tax law, income tax

24.

The Taxation of Permanent Establishments in Canada

Bulletin for International Taxation, Vol. 63, No. 8/9, p. 374, 2009
Number of pages: 8 Posted: 23 Sep 2009
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 118 (164,413)

Abstract:

tax, international tax, international trade, international investment

25.

Individual Autonomy, Law and Technology: Should Soft Determinism Guide Legal Analysis?

Bulletin of Science, Technology and Society, Vol. 30, No. 1, p. 4, 2010
Number of pages: 6 Posted: 04 Apr 2010
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 117 (176,099)

Abstract:

law, technology, cyberlaw, philosophy and law

26.

Examining Policy Options for the Taxation of Outbound Direct Investment

Advisory Panel on Canada's System of International Taxation Research Report, September 2008
Number of pages: 91 Posted: 18 Aug 2009 Last Revised: 04 Nov 2009
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 99 (190,593)

Abstract:

Tax, international tax, outbound direct investment, comparative tax, international investment

27.

The State of Privacy Laws and Privacy-Encroaching Technologies after September 11: A Two-Year Report Card on the Canadian Government

University of Ottawa Law & Technology Journal, Vol. 1, p. 325, 2003-2004
Number of pages: 19 Posted: 02 Jun 2005
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 85 (242,764)

Abstract:

Technology, privacy, internet, cyberlaw, surveillance, terrorism

28.

Finding Silver Linings in the Storm: An Evaluation of Recent Canada-US Crossborder Tax Developments

C.D. Howe Institute Commentary No. 272
Number of pages: 24 Posted: 12 Mar 2009
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 66 (269,919)

Abstract:

tax, international tax, international investment, Canada, United States

29.

Rectification of Tax Mistakes versus Retroactive Tax Laws: Reconciling Competing Visions of the Rule of Law

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 61, No. 3, p. 563, 2013
Number of pages: 36 Posted: 04 Nov 2013
Catherine Anne Brown and Arthur J. Cockfield
University of Calgary - Faculty of Law and Queen's University - Faculty of Law
Downloads 54 (263,701)

Abstract:

tax law, retroactive tax, rectification, mistake, rule of law, transaction costs

30.

Canada

The Future of Indirect Taxation: Recent Trends in VAT and GST Systems Around the World, p. 109, Thomas Ecker, Michael Lang & Ine Lejeune, eds., Kluwer Law International, 2011
Number of pages: 49 Posted: 13 Sep 2012 Last Revised: 23 Oct 2012
Muhammad Abbas and Arthur J. Cockfield
affiliation not provided to SSRN and Queen's University - Faculty of Law
Downloads 38 (329,873)

Abstract:

goods and services tax, value-added tax, consumption tax, Canada

31.

Taxing Foreign Direct Investment in a Non-Cooperative Setting: Contributions by Alex Easson

Globalization and its Tax Discontents: Tax Policy and International Investments, p. 18, Arthur J. Cockfield, ed., University of Toronto Press, 2010
Number of pages: 17 Posted: 13 Sep 2012
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 37 (332,905)

Abstract:

tax, international tax, investments, tax law design

32.

How Countries Should Share Tax Information

Queen's University Legal Research Paper No. 2016-080
Number of pages: 26 Posted: 01 Dec 2016
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 0 (109,202)

Abstract:

international tax, exchange of information, internet, bulk information, offshore tax evasion, aggressive international tax planning

33.

Tax Law and Technology Change

in Roger Brownsword, Eloise Scotford & Karen Yeung, eds., Oxford Handbook of the Law and Regulation of Technology (University of Oxford Press, 2017 Forthcoming), Queen's University Legal Research Paper No. 078
Number of pages: 25 Posted: 19 Oct 2016
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 0 (137,894)

Abstract:

tax law, technology change, cyberlaw, electronic commerce, cross-border tax information exchange, research and development

34.

Breaking Bad: What Does the First Major Tax Haven Leak Tell Us?

Tax Notes International, Vol. 83(8), p. 691, 2016
Number of pages: 8 Posted: 09 Sep 2016
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 0 (139,932)

Abstract:

Tax Haven, Offshore Tax Evasion, International Money Laundering, Offshore Service Provider

35.

Country-by-Country Reporting and Commercial Confidentiality

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 63, No. 3, 2015
Number of pages: 34 Posted: 19 Nov 2015 Last Revised: 20 Nov 2015
Arthur J. Cockfield and Carl D. MacArthur
Queen's University - Faculty of Law and Western University - Faculty of Law
Downloads 0 (91,666)

Abstract:

Foreign reporting, tax avoidance, privacy, base erosion and profit shifting, Organization for Economic Co-operation and Development, information exchange

36.

Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries

eJournal of Tax Research, Vol. 5, No. 2, pp. 199-224, 2007
Posted: 03 Jan 2008 Last Revised: 01 Apr 2008
Arthur J. Cockfield
Queen's University - Faculty of Law

Abstract:

international tax law, purism, contextualism, developing countries

37.

NAFTA Tax Law and Policy: Resolving the Clash between Economic and Sovereignty Interests

Arthur J. Cockfield, NAFTA TAX LAW AND POLICY: RESOLVING THE CLASH BETWEEN ECONOMIC AND SOVEREIGNTY INTERESTS, University of Toronto Press, 2005
Posted: 20 Apr 2005
Arthur J. Cockfield
Queen's University - Faculty of Law

Abstract:

Tax, international tax, international tax, tax competition, NAFTA, European Union, e-commerce, law and economics, tax arbitrage

38.

The Law and Economics of Digital Taxation: Challenges to Traditional Tax Laws and Principles

Bulletin for International Fiscal Documentation, Vol. 56, p. 606, 2002
Posted: 22 Aug 2003
Arthur J. Cockfield
Queen's University - Faculty of Law

Abstract:

tax, international tax, electronic commerce, information economics, law and economics

39.

Designing Tax Policy for the Digital Biosphere: How the Internet is Changing Tax Laws

Connecticut Law Review, Vol. 34, p. 333, 2002
Posted: 14 Nov 2002
Arthur J. Cockfield
Queen's University - Faculty of Law

Abstract:

tax, internet, e-commerce, sales and use taxes, international income taxes, permanent establishment

40.

Walmart.com: A Case Study in Entity Isolation

State Tax Notes, Vol. 25, No. 9, August 26, 2002
Posted: 21 Aug 2002
Arthur J. Cockfield
Queen's University - Faculty of Law

Abstract:

41.

Computer Servers and E-Commerce Profit Attribution

Tax Notes, Vol. 94, No. 6, February 11, 2002
Posted: 08 Feb 2002
Arthur J. Cockfield
Queen's University - Faculty of Law

Abstract:

42.

Transforming the Internet into a Taxable Forum: A Case Study in E-Commerce Taxation

Minnesota Law Review, Vol. 85, 2001
Posted: 25 Jun 2001
Arthur J. Cockfield
Queen's University - Faculty of Law

Abstract:

43.

Balancing National Interests in the Taxation of Electronic Commerce Business Profits

Tulane Law Review, Vol. 74, P. 133, 1999
Posted: 30 Mar 2000
Arthur J. Cockfield
Queen's University - Faculty of Law

Abstract:

44.

The Impact of U.S. Consumption Tax Reform on Canada

NAFTA Law and Business Review of the Americas, Vol. 4, 1998
Posted: 25 Aug 1998
Arthur J. Cockfield
Queen's University - Faculty of Law

Abstract:

45.

Tax Integration under NAFTA: Resolving the Conflict between Economic and Sovereignty Concerns

Stanford Journal of International Law, Vol. 34, No. 1, Winter 1998
Posted: 25 Aug 1998
Arthur J. Cockfield
Queen's University - Faculty of Law

Abstract: