Arthur J. Cockfield

Queen's University - Faculty of Law

Professor

Macdonald Hall

Kingston, Ontario K7L 3N6 K7L3N6

Canada

SCHOLARLY PAPERS

58

DOWNLOADS
Rank 1,981

SSRN RANKINGS

Top 1,981

in Total Papers Downloads

26,548

SSRN CITATIONS

43

CROSSREF CITATIONS

34

Scholarly Papers (58)

1.

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 2,535 (9,300)

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tax, international tax, digital economy, Internet

2.
Downloads 2,126 (12,359)
Citation 5

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 1,323 (25,223)
Citation 1

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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 803 (51,259)
Citation 3

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

3.
Downloads 2,067 (12,942)

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 - Faculty of Law and International Monetary Fund (IMF)
Downloads 1,637 (18,281)

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Taxing Global Digital Commerce

Taxing Global Digital Commerce, ISBN 978-90-411-6709-5, 2020
Number of pages: 34 Posted: 22 Apr 2020 Last Revised: 22 May 2020
Arthur J. Cockfield, Walter Hellerstein and Marie Lamensch
Queen's University - Faculty of Law, University of Georgia School of Law and Institute for European Studies
Downloads 430 (112,779)

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e-commerce, digital commerce, tax, VAT, US state tax

4.

Towards a Law and Technology Theory

Number of pages: 33 Posted: 08 Nov 2004
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 1,410 (23,326)
Citation 2

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

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 727 (58,612)

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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 638 (69,474)
Citation 7

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tax, international tax, privacy, taxpayer information

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 1,087 (33,615)

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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 180 (276,553)

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tax, tax policy, tax law, David Foster Wallace

7.

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 1,238 (28,298)
Citation 1

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

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 1,129 (32,378)
Citation 4

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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.

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 721 (60,063)

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

10.

Tax Wars: The Battle over Taxing Global Digital Commerce

Tax Notes, Vol. 161, p. 1331, December 2018
Number of pages: 10 Posted: 28 Jan 2019
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 693 (63,253)
Citation 2

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tax law, accounting, digital tax, e-commerce, withholding tax

Tax Wars: How to End the Conflict over Taxing Global Digital Commerce

Berkeley Business Law Journal (Forthcoming)
Number of pages: 42 Posted: 31 Dec 2019
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 419 (116,338)

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tax, digital commerce, BEPS, OECD, permanent establishment, profit split

Tax Wars: How to End the Conflict over Taxing Global Digital Commerce

Berkeley Business Law Journal, Vol. 17, page 353, 2020
Number of pages: 44 Posted: 07 Oct 2020
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 246 (206,370)

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12.
Downloads 634 (70,912)
Citation 3

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 403 (121,737)
Citation 4

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

How Countries Should Share Tax Information

Vanderbilt Journal of Transnational Law, Vol. 50, No. p. 1091, 2017
Number of pages: 42 Posted: 18 Jan 2018
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 231 (219,533)

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Tax, International Tax, Tax Information Exchange, Money Laundering, OECD

13.

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 631 (71,493)
Citation 2

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

14.

Taxing Global Digital Commerce in a Post-BEPS World

in Ricardo Maitto da Silveira, Alexandre Luiz Moraes do Rêgo Monteiro and Renato Vilela Faria, eds., Tributação da Economia Digital – Desafios no Brasil, experiência internacional e novas perspectivas (Editora Saraiva, Brazil; Forthcoming), Queen's University Legal Research Paper No. 2018-096
Number of pages: 21 Posted: 06 Mar 2018
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 603 (75,461)
Citation 2

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Tax, International Tax Law, E-Commerce, Global Digital Commerce, BEPS

15.

Limiting Lawyer Liberty: How the Statement of Principles Coerces Speech

(Queen's Law Research Paper Series no. 2018-100, 2018)
Number of pages: 37 Posted: 20 Mar 2018 Last Revised: 01 Apr 2018
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 591 (77,405)

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16.

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: 24 Jan 2023
Arthur J. Cockfield and Carl MacArthur
Queen's University - Faculty of Law and Western University - Faculty of Law
Downloads 568 (81,298)
Citation 5

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

17.

Will Machines Replace Us? Machine-Authored Texts and the Future of Scholarship

Law, Technology and Humans, volume 3(2) (2021 Forthcoming)
Number of pages: 8 Posted: 28 Aug 2021
Benjamin Alarie and Arthur J. Cockfield
University of Toronto - Faculty of Law and Queen's University - Faculty of Law
Downloads 532 (88,214)

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GPT-3, AI, legal singularity, legal scholarship

18.

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 487 (98,310)

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legal ethics, rules of professional conduct, law practice

19.

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 476 (101,099)

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

20.

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 435 (112,379)

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

21.

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 411 (120,045)

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

22.

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 398 (124,589)

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23.

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 386 (128,952)
Citation 2

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24.

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 345 (146,104)

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

25.

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 316 (160,402)

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

26.

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 302 (168,213)

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

27.

Beyond Instrumentalism: A Substantivist Perspective on Law, Technology, and the Digital Persona

2018 Michigan State Law Review 821, U of Maryland Legal Studies Research Paper No. 2019-03
Number of pages: 49 Posted: 04 Feb 2019
Frank Pasquale and Arthur J. Cockfield
Cornell Law School and Queen's University - Faculty of Law
Downloads 288 (176,827)
Citation 1

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online intermediaries, privacy, black box, legaltech, cyberlaw, law and technology

28.

Examining Canadian Offshore Tax Evasion

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 65, No. 3, 2017
Number of pages: 30 Posted: 21 Dec 2017
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 282 (180,759)

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international tax, tax haven, data leaks, offshore tax evasion, cross-border tax information exchange

29.

Shaping International Tax Law and Policy in Challenging Times

Stanford Journal of International Law Vol. 54, p. 223
Number of pages: 19 Posted: 30 Aug 2018
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 280 (182,016)

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tax law, international tax, information exchange, offshore tax evasion, aggressive international tax planning

30.

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 275 (185,369)

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

31.

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 274 (186,045)
Citation 1

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

32.

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 256 (199,148)
Citation 3

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

33.

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 246 (207,074)

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

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 168 (293,796)

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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 73 (536,206)

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tax, cap and trade, carbon tax, climate change

35.

International Tax Transparency

Perspectives on Tax Law and Policy, vol. 1, p. 1 (Canadian Tax Foundation: Dec. 2020)
Number of pages: 4 Posted: 08 Feb 2021
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 238 (213,767)

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tax transparency, tax policy, international tax, common reporting standard, offshore tax evasion

36.

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 221 (229,600)

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tax law, income tax

37.

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 195 (257,522)

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law, technology, cyberlaw, philosophy and law

38.

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 194 (258,676)

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tax, international tax, international trade, international investment

39.

International Taxation Core Concepts

Number of pages: 26 Posted: 23 Aug 2017
Arthur J. Cockfield and David Kerzner
Queen's University - Faculty of Law and Queen's University
Downloads 175 (283,471)

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international tax, tax law, globalization, management studies, law and literature

40.

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 162 (302,684)

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

41.

Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects

Canadian Tax Journal/Revue fiscale canadienne, 2019, Vol. 67, No. 4, p. 1179-1199
Number of pages: 22 Posted: 03 Feb 2020
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 151 (321,130)

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Tax evasion, tax avoidance, TIEA

42.

Groia: Four Strikes and You're Not Out

46 Criminal Reports 298 (2018)
Number of pages: 11 Posted: 09 Sep 2018
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 141 (341,172)

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Criminal Law, Professional Responsibility, Legal Ethics, Civility, Resolute Advocacy

43.

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 135 (351,013)

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

44.

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

Number of pages: 19 Posted: 02 Jun 2005
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 112 (402,992)

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Technology, privacy, internet, cyberlaw, surveillance, terrorism

45.

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 110 (408,322)
Citation 2

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

46.

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 91 (464,350)

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

47.

Tracking Transnational Terrorist Resourcing Nodes and Networks

Florida State University Law Review, Vol. 46, p. 289, 2019
Number of pages: 56 Posted: 10 Jun 2020
Christian Leuprecht, Arthur J. Cockfield and Pamela Simpson
Royal Military College of Canada, Queen's University - Faculty of Law and Queen's University - Department of Political Studies
Downloads 75 (521,111)

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48.

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 75 (521,111)

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tax, international tax, investments, tax law design

49.

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

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international tax law, purism, contextualism, developing countries

50.

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

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

51.

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

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

52.

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

Posted: 14 Nov 2002
Arthur J. Cockfield
Queen's University - Faculty of Law

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

53.

Walmart.Com: A Case Study in Entity Isolation

Posted: 21 Aug 2002
Arthur J. Cockfield
Queen's University - Faculty of Law

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54.

Computer Servers and E-Commerce Profit Attribution

Posted: 08 Feb 2002
Arthur J. Cockfield
Queen's University - Faculty of Law

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55.

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

Posted: 25 Jun 2001
Arthur J. Cockfield
Queen's University - Faculty of Law

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56.

Balancing National Interests in the Taxation of Electronic Commerce Business Profits

Posted: 30 Mar 2000
Arthur J. Cockfield
Queen's University - Faculty of Law

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57.

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

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58.

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

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