Martha O'Brien

University of Victoria - Faculty of Law

Associate Professor

PO Box 2300, STN CSC

McGill at Ring Rds (Fraser Bldg)

Victoria, British Columbia V8W 3B1

Canada

http://www.law.uvic.ca/mcobrien

SCHOLARLY PAPERS

11

DOWNLOADS

1,157

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (11)

1.

Taxation and the Third Country Dimension of Free Movement of Capital in EU Law: The ECJ's Rulings and Unresolved Issues

British Tax Review, Vol. 6, pp. 628-666, 2008
Number of pages: 40 Posted: 26 Mar 2009
Martha O'Brien
University of Victoria - Faculty of Law
Downloads 697 (52,769)

Abstract:

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Taxation, European Union, capital

2.

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 207 (205,274)

Abstract:

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tax law, income tax

3.

Corporate Group Taxation: The Slow Lane to New Policies in Canada and the EU

Number of pages: 28 Posted: 26 Jul 2013
Martha O'Brien
University of Victoria - Faculty of Law
Downloads 98 (367,707)

Abstract:

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taxation, EU, Canada, CCCTB, corporation, harmonization

4.

Direct Taxation, Tax Treaties and IIAs: Mixed Objectives, Mixed Results

de Mestral and Levesque (eds), Improving International Investment Agreements, 2013, Routledge.
Number of pages: 11 Posted: 31 Dec 2014
Martha O'Brien and Kim Brooks
University of Victoria - Faculty of Law and Dalhousie University - Schulich School of Law
Downloads 80 (415,891)
Citation 1

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Investment, BITs, Taxation, Discrimination, International

5.

Income Tax, Investment Income and the Indian Act: Getting Back on Track

Canadian Tax Journal/ Revue Fiscale Canadienne, Vol. 50, No. 5, 2002
Number of pages: 14 Posted: 13 Oct 2011
Martha O'Brien
University of Victoria - Faculty of Law
Downloads 40 (573,287)

Abstract:

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Native Peoples, Canada, Investment Income, Tax Exemptions, Supreme Court Decisions, Intangible Property

6.

Canada, Capital Movements and the European Union: Some Tax Implications

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 57, No. 2, 2009
Number of pages: 33 Posted: 24 Sep 2009 Last Revised: 01 Jan 2016
Martha O'Brien
University of Victoria - Faculty of Law
Downloads 35 (600,444)

Abstract:

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EU, capital movement, dividends, withholding taxes, foreign investment

7.

Company Taxation, State Aid and Fundamental Freedoms: Is the Next Step Enhanced Cooperation?

(2005) 30 E.L.Rev. April 209
Posted: 10 Jul 2013
Martha O'Brien
University of Victoria - Faculty of Law

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European Union, State aid, taxation, discrimination, fundamental freedoms

8.

Pan-Euro-Med Diagonal Cumulation: Can it Make a Difference to the Achievement of the Goals of the European Neighbourhood Policy in the Mediterranean Region?

CURRENT POLITICS AND ECONOMICS OF EUROPE, Vol. 2/3, Nova Publishers, 2009
Posted: 13 Oct 2011
Martha O'Brien
University of Victoria - Faculty of Law

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European Union, External Relations, Trade, Neighbourhood Policy

9.

Country Report for Canada, Chapter 2.3, in Dourado (Ed.) Separation of Powers in Tax Law

European Association of Tax Law Professors (EATLP), Vol. 7, 2010
Posted: 13 Oct 2011
Martha O'Brien
University of Victoria - Faculty of Law

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Constitutional, Canada, taxation, federalism, division of powers

10.

Case Annotation: Case C-452/04, Fidium Finanz Ag v. Bundesanstalt Für Finanzdienstleistungsaufsicht

Common Market Law Review, Vol. 44, No. 5, 2007
Posted: 13 Oct 2011
Martha O'Brien
University of Victoria - Faculty of Law

Abstract:

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European Union Law, Free Movement of Capital, Free Movement of Services, Taxation

11.

Case Annotation, Case C-326/07, Commission of the European Communities V. Italian Republic, Judgment of the Court of Justice (Third Chamber) of 26 March 2009, Nyr.

Common Market Law Review, Vol. 47, 2010
Posted: 05 Aug 2011
Martha O'Brien
University of Victoria - Faculty of Law

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