Allison Christians

McGill University - Faculty of Law

Professor

3644 Rue Peel

Montréal, Quebec

Canada

SCHOLARLY PAPERS

51

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Top 1,061

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23,075

CITATIONS
Rank 26,899

SSRN RANKINGS

Top 26,899

in Total Papers Citations

9

Scholarly Papers (51)

1.

Hard Law & Soft Law in International Taxation

Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049
Number of pages: 10 Posted: 01 Jun 2007
Allison Christians
McGill University - Faculty of Law
Downloads 2,407 (4,846)
Citation 1

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tax policy, tax norms, norm diffusion, customary law, international law, soft law, soft power, transnational networks, supranational organzations, OECD, harmful tax practices, participation, legitimacy

2.

Sovereignty, Taxation, and Social Contract

Minnesota Journal of International Law, Vol. 18, Univ. of Wisconsin Legal Studies Research Paper No. 1063
Number of pages: 51 Posted: 29 Aug 2008
Allison Christians
McGill University - Faculty of Law
Downloads 1,578 (9,847)
Citation 3

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sovereignty, taxation, globalization, global governance, international relations, social contract theory, cosmopolitanism, international regulation, international organizations, transnationalism, international tax, political philosophy, tax policy, tax norms, norm diffusion, soft law, transnational

3.

Fair Taxation as a Basic Human Right

International Review of Constitutionalism, 2009, Univ. of Wisconsin Legal Studies Research Paper No. 1066
Number of pages: 20 Posted: 23 Sep 2008 Last Revised: 07 Aug 2014
Allison Christians
McGill University - Faculty of Law
Downloads 1,143 (16,401)

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taxation, tax policy, fairness, equity, efficiency, human rights, international taxation, UNDHR, ICCPR, ICESER, economic and social rights, access to necessities, deferral, multinational, neutrality, subpart F

4.

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 1,021 (19,346)

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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

5.

Avoidance, Evasion, and Taxpayer Morality

Washington University Journal of Law and Policy, Vol. 44, p. 39 (2014)
Number of pages: 17 Posted: 30 Mar 2014 Last Revised: 07 Jan 2018
Allison Christians
McGill University - Faculty of Law
Downloads 888 (23,840)

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Taxation, tax avoidance, tax evasion, morality, ethics, multinationals, offshore, rule of law

6.

Tax Treaties for Investment and Aid to Sub-Saharan Africa: A Case Study

Brooklyn Law Review , Vol. 71, 2005, Northwestern Public Law Research Paper No. 05-10; Northwestern Law & Econ Research Paper No. 05-15, Northwestern Law & Econ Research Paper No. 05-15
Number of pages: 70 Posted: 19 Apr 2005 Last Revised: 07 Jan 2018
Allison Christians
McGill University - Faculty of Law
Downloads 799 (27,749)
Citation 2

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Fiscal Policy, Public Expenditures Investment and Finance, International Taxation

7.

Taxation as a Global Socio-Legal Phenomenon

ILSA Journal of Int'l and Comp. Law, Vol. 14, p. 3030, 2008, Univ. of Wisconsin Legal Studies Research Paper No. 1057
Number of pages: 13 Posted: 14 Feb 2008 Last Revised: 15 Jul 2010
Allison Christians, Steven Dean, Diane M. Ring and Adam H. Rosenzweig
McGill University - Faculty of Law, Brooklyn Law School, Boston College - Law School and Washington University in St. Louis - School of Law
Downloads 745 (30,546)

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taxation, international law, international relations, globalization, law and institutions, global governance

8.

Case Study Research and International Tax Theory

St. Louis Law Journal, 2010 , Univ. of Wisconsin Legal Studies Research Paper No. 1110
Number of pages: 30 Posted: 22 Apr 2010
Allison Christians
McGill University - Faculty of Law
Downloads 742 (30,692)

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international tax, international law, taxation, legal scholarship, method, methodology, case study, legal method, qualitative, interviewing, theory, heuristic, configurative, epistemology

9.

The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report

Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1161
Number of pages: 29 Posted: 10 Jun 2011 Last Revised: 10 Sep 2015
Allison Christians and Yariv Brauner
McGill University - Faculty of Law and University of Florida - Levin College of Law
Downloads 732 (31,268)

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taxation, international tax, business, business profits, enterprise, tax convention, tax treaty, interpretation, jurisprudence, OECD

10.

Global Trends and Constraints on Tax Policy in the Least Developed Countries

University of British Columbia Law Review, Vol. 40, University of Wisconsin Legal Studies Research Paper No. 1086
Number of pages: 32 Posted: 11 Aug 2009
Allison Christians
McGill University - Faculty of Law
Downloads 651 (36,628)
Citation 1

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tax, tax policy, global tax policy, tax reform, cross-border, domestic tax, international, norms, change, tax strategies, tax trends, tax policy consensus, constraints, free trade, international tax, taxation of capital, VAT, value added taxation, consumption taxation, developed countries

11.

What You Give and What You Get: Reciprocity Under a Model 1 Intergovernmental Agreement on FATCA

Cayman Fin. Rev. April 2013
Number of pages: 8 Posted: 12 Jul 2013
Allison Christians
McGill University - Faculty of Law
Downloads 639 (37,536)

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FATCA, IGA, international agreement, tax, international tax, reciprocity, tax policy, mutual agreement, tax evasion

12.

A Global Perspective on Citizenship Taxation

Michigan Journal of International Law, Vol. 38, No. 2, 2017
Number of pages: 52 Posted: 18 Jan 2016 Last Revised: 17 Sep 2017
Allison Christians
McGill University - Faculty of Law
Downloads 609 (40,008)

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FATCA, citizenship, taxpayer rights, taxation, tax policy, administration, global governance, international relations

13.

Introduction to Tax Policy Theory

Number of pages: 24 Posted: 14 Jun 2018
Allison Christians
McGill University - Faculty of Law
Downloads 605 (40,355)

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taxation, tax policy, theory, foundations, equity, efficiency, administration, capacity, nation, state, society

14.

Networks, Norms and National Tax Policy

Wash. U. Global Studies Law Review, 2010, Univ. of Wisconsin Legal Studies Research Paper No. 1078
Number of pages: 34 Posted: 13 Mar 2009 Last Revised: 22 Feb 2010
Allison Christians
McGill University - Faculty of Law
Downloads 571 (43,556)
Citation 1

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tax policy, tax norms, norm diffusion, international law, soft law, power, transnational networks, OECD, harmful tax practices, participation, legitimacy, policymaking, globalization, law and institutions, global governance, expertise, democratic lawmaking, international community of states, consens

15.

Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20

Northwestern Journal of Law & Social Policy, Vol. 5, 2010, Univ. of Wisconsin Legal Studies Research Paper No. 1107
Number of pages: 22 Posted: 21 Feb 2010
Allison Christians
McGill University - Faculty of Law
Downloads 537 (47,072)
Citation 1

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tax policy, tax norms, norm diffusion, customary law, international law, soft law, power, transnational networks, OECD, G7, G20, G24, harmful tax practices, participation, legitimacy, developing countries, policymaking, globalization, law and institutions, global governance, consensus, international

16.

Taxing Income Where Value Is Created

Florida Tax Review, 2018
Number of pages: 36 Posted: 03 Mar 2018
Allison Christians and Laurens van Apeldoorn
McGill University - Faculty of Law and Leiden University
Downloads 534 (47,447)

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Taxation, International Tax, Tax Policy, Beps, Transfer Pricing, Value, Allocation, Development

17.

BEPS and the New International Tax Order

Brigham Young University Law Review, Forthcoming
Number of pages: 45 Posted: 24 Mar 2017
Allison Christians
McGill University - Faculty of Law
Downloads 516 (49,586)

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tax law, tax policy, BEPS, international law, transnational legal order, soft law, governance, norms, multinationals, tax avoidance

18.

How Starbucks Lost its Social License — And Paid £20 Million to Get it Back

Tax Notes International, Vol. 71, No. 7, 2013
Number of pages: 4 Posted: 13 Aug 2013
Allison Christians
McGill University - Faculty of Law
Downloads 500 (51,601)

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taxation, tax policy, CSR, social license, accountability, governance, legal pluralism, soft law

19.

The Dubious Legal Pedigree of IGAs (and Why it Matters)

Tax Notes International, Vol. 69, No. 6, 2013
Number of pages: 5 Posted: 19 Jun 2013
Allison Christians
McGill University - Faculty of Law
Downloads 486 (53,411)

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Taxation, International tax, FATCA, rule of law, administration, institutions, state, global governance, international relations, tax policy, tax norms

20.

Tax Activists and the Global Movement for Development Through Transparency

Tax Law and Development, Miranda Stewart, Yariv Brauner, ed., Edward Elgar Publishing, 2012
Number of pages: 15 Posted: 28 Mar 2012 Last Revised: 15 Nov 2016
Allison Christians
McGill University - Faculty of Law
Downloads 475 (55,012)

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tax policy, development, transparency, social movement, institutions, international law, protest, activism, multinational, corporate law, securities regulation, disclosure, corporate tax returns, confidentiality, privacy, publish what you pay, country-by-country reporting, transfer pricing, informat

21.

How Nations Share

Indiana Law Journal, Vol. 87, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1159
Number of pages: 55 Posted: 21 Apr 2011 Last Revised: 24 Apr 2011
Allison Christians
McGill University - Faculty of Law
Downloads 458 (57,568)

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international law, diplomacy, dispute resolution, tax treaties, competent authority, tax policy, profit allocation, transfer pricing, soft law, hard law, global governance

22.

Drawing the Boundaries of Tax Justice

Number of pages: 15 Posted: 10 Mar 2013
Allison Christians
McGill University - Faculty of Law
Downloads 449 (59,010)

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taxation, tax policy, fairness, justice, sovereignty, institutions, governance, international tax, international law, territory, taxpayer, Carter Commission, welfare state, austerity, base erosion

23.

Friends with Tax Benefits: Apple's Cautionary Tale

Tax Notes International, Vol. 78, No. 11, 2015
Number of pages: 5 Posted: 16 Oct 2015
Allison Christians
McGill University - Faculty of Law
Downloads 437 (60,965)

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Apple, state aid, EU, subsidies, tax policy, fiscal policy, industrial policy, international factor movements, business taxes, private tax ruling, tax competition

24.

Lux Leaks: Revealing the Law, One Plain Brown Envelope at a Time

Tax Notes International, Vol. 76, No. 12, 2014
Number of pages: 9 Posted: 11 Jan 2015
Allison Christians
McGill University - Faculty of Law
Downloads 403 (67,286)

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taxation, tax policy, tax avoidance, corporate tax, transparency, disclosure, activism

25.

Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report: Canada

Forthcoming in Kristoffersson, Eleonor, Lang, Michael, Pistone, Pasqual, Schuch, Josef, Staringer, Claus, and Storck, Alfred (eds.), TAX SECRECY AND TAX TRANSPARENCY: THE RELEVANCE OF CONFIDENTIALITY IN TAX LAW, PART 1 AND 2, Frankfurt am Main, Berlin, Bern, Bruxelles, New York, Oxford, Wien, 2013
Number of pages: 32 Posted: 18 Sep 2012 Last Revised: 01 Nov 2013
Allison Christians
McGill University - Faculty of Law
Downloads 395 (68,893)

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taxation, secrecy, transparency, financial sector, multinational, corporate law, disclosure, confidentiality, privacy, tax administration, FOIA, information sharing

26.

Social Security in United States Treaties and Executive Agreements

Internationalen Steuerrecht, No. 43, June 28, 2006
Number of pages: 66 Posted: 19 Oct 2005
Allison Christians
McGill University - Faculty of Law
Downloads 388 (70,316)

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Social security, taxation, treaties, executive agreements

27.

Taxing the Global Worker: Three Spheres of International Social Security Coordination

Virginia Tax Review, Vol. 26, Summer 2006, Univ. of Wisconsin Legal Studies Research Paper No. 1031
Number of pages: 47 Posted: 25 May 2006
Allison Christians
McGill University - Faculty of Law
Downloads 372 (73,859)

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taxation, social security, international, global, labor, payroll

28.

Historic, Comparative and Evolutionary Analysis of Tax Systems

SEPARACAO DE PODERES E EFERIVIDADE DO SISTEMA TRIBUTARIO, Misabel Abreu Machado Derzi, ed., Del Rey Pub., Brazil, 2010, Univ. of Wisconsin Legal Studies Research Paper No. 1131
Number of pages: 26 Posted: 11 Sep 2010
Allison Christians
McGill University - Faculty of Law
Downloads 368 (74,811)

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tax policy, tax norms, norm diffusion, international law, soft law, transnational networks, participation, policymaking, globalization, law and institutions, global governance, expertise

29.

Paperwork and Punishment: It's Time to Fix FBAR

Tax Notes International, Vol. 73, 2014
Number of pages: 6 Posted: 17 Oct 2014
Allison Christians
McGill University - Faculty of Law
Downloads 299 (94,675)

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FBAR, citizenship, nationality, taxation, tax policy, international tax, financial crimes, FinCEN, Treasury, IRS, administration, penalties

30.

Putting the Reign Back in Sovereign: Advice for the Second Obama Administration

Pepperdine Law Review, Vol. 40, No. 5, 2013
Number of pages: 43 Posted: 22 Jan 2013 Last Revised: 09 Jun 2013
Allison Christians
McGill University - Faculty of Law
Downloads 261 (109,324)

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Taxation, International tax, FATCA, EITI, transparency, compliance, administration, globalization, institutions, citizenship, state, global governance, international relations, tax policy, tax norms

31.

Human Rights at the Borders of Tax Sovereignty

Number of pages: 38 Posted: 28 Feb 2017
Allison Christians
McGill University - Faculty of Law
Downloads 247 (115,851)

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taxation, international relations, jurisdiction, social contract theory, sovereignty, nexus, international tax, political philosophy

32.

Kill-Switches in the New U.S. Model Tax Treaty

Brooklyn Journal of International Law, Vol. 41, 2016
Number of pages: 39 Posted: 18 May 2016 Last Revised: 10 Jan 2018
Allison Christians and Alexander Ezenagu
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Downloads 239 (119,726)

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taxation, treaties, international law, tax policy, treaty disputes

33.

Buying in: Residence and Citizenship by Investment

St. Louis University Law Journal, Forthcoming
Number of pages: 22 Posted: 28 Sep 2017
Allison Christians
McGill University - Faculty of Law
Downloads 231 (123,885)

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Taxation, Tax Policy, Migration, Investment, Citizenship, Nationality, Residence, Immigrant Investor Programs, Golden Visa, Economic Citizenship, Financial Citizenship, Common Reporting Standard

34.

Assessing BEPS: Origins, Standards, and Responses

General Report, in 102A Cahiers de Droit Fiscal International: Assessing BEPS: Origins, Standards, and Responses 17 (Int’l Fiscal Ass’n 2017)
Number of pages: 50 Posted: 13 Jul 2017
Allison Christians and Stephen E. Shay
McGill University - Faculty of Law and Harvard Law School
Downloads 229 (124,959)

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Anti Tax Avoidance Directive, arbitration and dispute resolution, BEPS, BEPS Associates, best practices, competition, compliance, Cooperation, Country by country reporting, Exchange of rulings, G20, General anti-avoidance rules, Global Forum, harmful tax practices, Inclusive Framework, information e

35.

Taxpayer Rights in the United States

"Derecho Tributario Y Derechos Humanos/tax Law And Human Rights", César Alejandro Ruiz Jiménez, ed. (2016).
Number of pages: 18 Posted: 26 Jan 2017
Allison Christians
McGill University - Faculty of Law
Downloads 203 (140,248)

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taxation, tax policy, human rights, taxpayer rights, citizenship, benefits theory, FATCA, FBAR

36.

Taxpayer Rights, On and Off-Shore: The 2013 Taxpayer Advocate's Report to Congress

Tax Notes International, 2014
Number of pages: 5 Posted: 28 Jan 2014
Allison Christians
McGill University - Faculty of Law
Downloads 201 (141,571)

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taxation, tax policy, taxpayer rights, fairness, equity, human rights, international taxation, citizenship, nationality

37.

While Parliament Sleeps: Tax Treaty Practice in Canada

10 J. Parl. & Political L. 15 (2016)
Number of pages: 27 Posted: 20 May 2016 Last Revised: 09 Jun 2016
Allison Christians
McGill University - Faculty of Law
Downloads 199 (142,947)

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taxation, treaties, international law, FATCA, intergovernmental agreement, rule of law, process

38.

Interpretation or Override? Introducing the Hybrid Tax Agreement

Tax Notes International, Vol. 80, 2015
Number of pages: 3 Posted: 17 Oct 2015
Allison Christians
McGill University - Faculty of Law
Downloads 189 (150,641)

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FATCA, intergovernmental agreements, tax treaties, treaty interpretation, tax administration, international policy coordination

39.

Using Tax as an Investment Promotion Tool

Number of pages: 28 Posted: 17 Jun 2016
Allison Christians and Marco Garofalo
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Downloads 148 (185,485)

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taxation, tax policy, international tax, state aid, WTO, subsidy, investment, FDI, treaties, BEPS, tax competition

40.

The Big Picture -- 2012

Tax Notes International, Volumes 66-68, 2012
Number of pages: 13 Posted: 14 Mar 2013
Allison Christians
McGill University - Faculty of Law
Downloads 147 (186,483)

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taxation, tax policy, international tax, arbitration, mutual agreement, treaties, developing countries, multinationals, disclosure, transparency, EITI, corporate tax, dodd-frank, FATCA, FBAR, tax evasion, fairness, equity, tax justice, citizenship, residence

41.

The Pan-Canadian Carbon Tax: A Constitutional Perspective

Aspectos Constitucionales Controvertidos De La Tributación Ambiental/Controversial Constitutional Aspects of Environmental Taxation, Rodolfo Boix, ed. (2018)
Number of pages: 39 Posted: 16 Jan 2018 Last Revised: 07 Feb 2018
Allison Christians, Stephanie Hewson and Olivier Jarda
McGill University - Faculty of Law, West Coast Environmental Law and Hutchins Legal
Downloads 144 (189,627)

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taxation, environment, carbon tax, Canada, constitution, federalism, regulation, jurisdiction, Pan-Canadian Framework, climate change

42.

Regulating Tax Preparers: A Global Problem for the IRS

Tax Notes International, Vol. 75, p. 391, 2014
Number of pages: 10 Posted: 08 Aug 2014
Allison Christians
McGill University - Faculty of Law
Downloads 136 (198,545)

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citizenship, nationality, taxation, international tax, regulation, FATCA, FBAR, globalization, IRS, administration, penalties

43.

Taxpayer Rights in Canada

"Derecho Tributario Y Derechos Humanos/tax Law And Human Rights", César Alejandro Ruiz Jiménez, ed. (2016).
Number of pages: 17 Posted: 26 Jan 2017
Allison Christians
McGill University - Faculty of Law
Downloads 121 (217,512)

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taxation, tax policy, human rights, taxpayer rights

44.

Taxing According to Value Creation

Tax Notes International, Vol. 90, 2018
Number of pages: 8 Posted: 24 Aug 2018
Allison Christians
McGill University - Faculty of Law
Downloads 119 (220,202)

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Taxation, Tax Policy, Transfer Pricing, Value Creation, OECD, Smile Curve, Valuation, Allocation, Formulary Apportionment, Cooperation

45.

Trust in the Tax System: The Problem of Lobbying

Building Trust in Taxation (2017); ISBN 9781780684260
Number of pages: 22 Posted: 10 Jan 2018
Allison Christians
McGill University - Faculty of Law
Downloads 103 (244,088)

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trust, taxation, tax planning, ethics, society, state, compliance, cooperation, enforcement, lobbying, Corporate social responsibility

46.

What the Baucus Plan Reveals About Tax Competition

Tax Notes International, Vol. 72, 2013
Number of pages: 5 Posted: 12 Jan 2014
Allison Christians
McGill University - Faculty of Law
Downloads 100 (249,171)

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tax, tax competition, global tax policy, tax reform, cross-border, multinationals, international law

47.

Foreword: International Tax Policy in a Disruptive Environment

72 Bull. Int’l Tax’n, April/May 2018, at 191
Number of pages: 5 Posted: 13 Jul 2018
Allison Christians, Wolfgang Schoen and Stephen E. Shay
McGill University - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Harvard Law School
Downloads 84 (278,515)

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48.

Spillovers and Tax Sovereignty

Tax Notes International, Vol. 85, 2017
Number of pages: 3 Posted: 21 Sep 2017
Allison Christians
McGill University - Faculty of Law
Downloads 66 (319,542)

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taxation, international tax, sovereignty, spillover

49.

À Qui Le Droit De Taxer? Être Membre D'Un État Et Les Enjeux Fiscaux Qui En Découlent (Who Has the Right to Tax? International Tax and the Membership Principle)

Philosophiques, Volume 43, No. 1, p. 127-132, Printemps 2016
Number of pages: 6 Posted: 17 Nov 2016
Allison Christians and Nicolas Benoit-Guay
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Downloads 56 (346,820)

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Taxation, Membership, Obligations, Philosophy, Tax Policy, Tax Competition, Benefits Theory, International Tax, Multinationals

50.

Jumping the Line or Out of the Net? Tax and the Immigrant Investor

Tax Notes International, Vol. 88, 2017
Number of pages: 7 Posted: 08 Mar 2018
Allison Christians
McGill University - Faculty of Law
Downloads 54 (352,933)

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Taxation, Tax Policy, Migration, Investment, Citizenship, Nationality, Residence, Immigrant Investment, Golden Visa, Economic Citizenship

51.

Take MAP with a Grain of Salt: Sifto and the Legal Nature of Competent Authority Agreements

Tax Notes International, Vol. 86, 2017
Number of pages: 3 Posted: 21 Sep 2017
Allison Christians
McGill University - Faculty of Law
Downloads 51 (362,233)

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international tax, mutual agreement procedure, arbitration, tax treaties, competent authority