3644 Peel Street
Montreal, Quebec H3A 1W9
Canada
McGill University Faculty of Law
tax competition, cost-side analysis, burden sharing, fairness, developing countries, global justice, CBDR
Inter-nation Equity, Global Justice, Musgraves, Entitlement, Differentiation, Taxing Rights
tax justice, global justice, legitimacy, international taxation, legitimacy vs justice
Goods and Services Tax (GST), Digital Goods, Interpretation of Tax Laws
Tax Policy; OECD; BEPS; Digital Economy; Developing Countries
Goods and Services Tax (GST), Freight, Tax Expenditures, Credits
International tax law, Origin-based theories, Economic integration, Distribution-based approach
international tax regime, legitimacy deficits, institutional vs structural deficits
legal unity, legal system, legal defeasibility, axiological gaps, deontic logic, lógica deôntica, sistema jurídico