Arthur J. Cockfield

Queen's University - Faculty of Law

Professor

Macdonald Hall

Kingston, Ontario K7L 3N6 K7L3N6

Canada

SCHOLARLY PAPERS

53

DOWNLOADS
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Top 1,729

in Total Papers Downloads

17,328

CITATIONS

9

Scholarly Papers (53)

1.
Downloads 1,615 ( 9,846)

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 1,075 (18,275)

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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 540 (47,687)

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

2.

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 1,500 (11,084)

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tax, international tax, digital economy, Internet

3.

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 1,187 (16,062)

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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 968 (21,410)

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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 154 (185,031)

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tax, tax policy, tax law, David Foster Wallace

5.

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 1,095 (18,091)
Citation 3

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

6.

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 1,028 (19,847)

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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

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 538 (47,928)

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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 437 (62,379)

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tax, international tax, privacy, taxpayer information

8.

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 922 (23,351)
Citation 1

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

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 552 (46,976)
Citation 1

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

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 350 (81,141)

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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 142 (197,967)

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

11.

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 380 (74,410)

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

12.

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 MacArthur
Queen's University - Faculty of Law and Western University - Faculty of Law
Downloads 379 (74,638)

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

13.

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 353 (80,983)

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

14.

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 341 (84,350)
Citation 3

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

15.

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 336 (85,781)

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

16.

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 330 (87,522)

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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 327 (88,405)

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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 314 (92,533)

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legal ethics, rules of professional conduct, law practice

19.

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 305 (95,534)

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

20.

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 296 (98,647)

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

21.

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 274 (107,130)

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

22.

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 272 (108,899)

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23.

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 241 (122,370)

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

24.

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 235 (125,468)

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

25.

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 222 (132,755)
Citation 1

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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 151 (188,165)

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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 59 (352,374)

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tax, cap and trade, carbon tax, climate change

27.

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 208 (141,263)

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

28.

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 202 (145,194)

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

29.

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 192 (152,957)

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

30.

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 162 (176,873)

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tax law, income tax

31.

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 157 (181,724)

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law, technology, cyberlaw, philosophy and law

32.

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 157 (181,724)

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tax, international tax, international trade, international investment

33.

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 155 (183,658)

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

34.

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 130 (211,907)

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

35.

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 118 (228,009)

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

36.

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 106 (246,194)

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

37.

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 91 (272,461)

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Technology, privacy, internet, cyberlaw, surveillance, terrorism

38.

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 86 (282,203)

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

39.

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 77 (301,619)

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

40.

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 59 (347,493)

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

41.

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 49 (378,587)

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tax, international tax, investments, tax law design

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 39 (417,981)

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

43.

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 A. Pasquale and Arthur J. Cockfield
University of Maryland Francis King Carey School of Law and Queen's University - Faculty of Law
Downloads 37 (429,948)

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

44.

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

45.

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

46.

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

47.

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

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

48.

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

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49.

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

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50.

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

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51.

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

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52.

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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53.

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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