4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
York University - Osgoode Hall Law School
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BEPS, digital economy, permanent establishment, source of income, developing countries
Enterprise Income Tax Law, China, Enterprise, Tax Policy, World Trade Organization
development, China, rule of law, tax policy, tax incentives, foreign direct investment, tax administration, taxpayers' rights, tax expenditures
foreign direct investment, China, tax incentives, international tax debates
China, Corporate Income Tax, tax norms, tax avoidance, tax policy
Canada, China, tax law, tax avoidance, GAAR, legal system, judicial attitudes, taxpayer attitudes, General Anti-Avoidance Rule
fiscal, tax, treaties, China, tax base
economic substance, general anti-avoidance rule, tax avoidance, statutory interpretation, tax shelters, tax law
BEPS, transfer pricing, treaty abuse, anti-avoidance rules, international taxation
BEPS, GAAR, looking through, beneficial ownership, LoB, transfer pricing, location savings, intra-group services, developing countries
tax policy, international taxation, transfer pricing, withholding taxes, sovereignty, administration
e-commerce, tax, polocy, problems, issues, OECD
BEPS, digital economy, transfer pricing, arm's-length principle, profit-split, global value chains
China, international taxation, GAAR, BEPS, Transfer Pricing
Canada Trustco, Mathew, Placer Dome, Imperial Oil, Income Tax Act, Canada, modern rule, statutory interpretation
Pillar Two, Global Minimum Tax, Multinational Enterprises, Base Erosion and Profit Shifting, International Tax, OECD
Pillar Two, Global Minimum Tax, Multinational Enterprises, Base Erosion and Profit Shifting, International Tax, G20/OECD BEPS Inclusive Framework
digitisation, tax dispute, arbitration, online ADR, mutual agreement procedure (MAP), BRITACOM, Belt and Road Initiative
pricing, transfer, China
Tax law, tax legislation, international tax law, South Africa, tax problems, taxpayers
GAAR, Tax Attributes, Duke of Westminster, Economic Substance, Statutory Interpretation
Tax avoidance, statutory interpretation, general anti-avoidance rule, GAAR, empirical, research
source of income, residence, carrying on business in Canada (COBIC)
Intangibles, BEPS, Transfer Pricing, Digital Taxation, Patent Box; GILTI; FDII; BEAT; International Minimum Tax; Value Creation
anti-avoidance, tax, treaties
Territorial taxation, exemption system, credit system, capital import neutrality, capital export neutrality, capital ownership neutrality, territorial principle of taxation, ability to pay, foreign portfolio income, foreign business income
Private corporations, dividend sprinking, surplus stripping, income shifting, passive investment
Digitalisation of Economy, Pillar Two, Global Minimum Tax, IIR, UTPR, QDMTT, BEPS
Tax Transplant, Tax Law, Chinese Tax Transplants
Automation, gig workers, tax equity, labour, capital, democracy
Centennial of Canadian income tax; Income Tax War Act; Conscription of Wealth; equity and fairness
China, tax, taxation, tax administration, tax law, administrative law
tax, citizenship, tax state, citizenship, taxation, democracy
tax treaties, treaty shopping, GAAR, principal purpose test
BEPS, hybrid mismatch, surplus strip, back-to-back arrangements, hybrid mismatch rules
transfer pricing, location specific advantages, China
transfer pricing, location savings, arm's length principle
tax expenditures, fiscal and public policy systems, OECD , interdisciplinary perspectives, Canada, the United States, Australia, England, environment, housing, health and fitness, and retirement savings
