Allison Christians

McGill University - Faculty of Law

Professor

3644 Rue Peel

Montréal, Quebec

Canada

SCHOLARLY PAPERS

44

DOWNLOADS
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Top 1,224

in Total Papers Downloads

19,220

CITATIONS
Rank 27,097

SSRN RANKINGS

Top 27,097

in Total Papers Citations

9

Scholarly Papers (44)

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 1,874 (4,653)
Citation 1

Abstract:

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 1,040 (10,242)
Citation 3

Abstract:

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 825 (16,388)

Abstract:

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 803 (18,052)

Abstract:

FATCA, citizenship, privacy, rights, surveillance, financial, offshore, IGA, treaty, tax, reciprocity, tax policy, tax evasion, compliance, administration, global governance, international relations

5.

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

Northwestern Public Law Research Paper No. 05-10; Northwestern Law & Econ Research Paper No. 05-15
Number of pages: 70 Posted: 19 Apr 2005
Allison Christians
McGill University - Faculty of Law
Downloads 721 (25,628)
Citation 2

Abstract:

Fiscal Policy, Public Expenditures Investment and Finance, International Taxation

6.

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 653 (28,439)

Abstract:

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

7.

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 599 (29,795)

Abstract:

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

8.

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 549 (34,934)
Citation 1

Abstract:

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

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 537 (29,257)

Abstract:

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

10.

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 480 (43,700)
Citation 1

Abstract:

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

11.

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 480 (41,704)
Citation 1

Abstract:

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

12.

Avoidance, Evasion, and Taxpayer Morality

Washington University Journal of Law and Policy, Vol. 44, Forthcoming
Number of pages: 17 Posted: 30 Mar 2014
Allison Christians
McGill University - Faculty of Law
Downloads 421 (26,805)

Abstract:

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

13.

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 360 (38,173)

Abstract:

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

14.

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 360 (54,829)

Abstract:

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

15.

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 352 (65,187)

Abstract:

Social security, taxation, treaties, executive agreements

16.

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 343 (50,598)

Abstract:

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

17.

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 335 (67,252)

Abstract:

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

18.

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 302 (69,011)

Abstract:

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

19.

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 297 (55,126)

Abstract:

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

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 290 (55,126)

Abstract:

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.

Drawing the Boundaries of Tax Justice

Number of pages: 15 Posted: 10 Mar 2013
Allison Christians
McGill University - Faculty of Law
Downloads 288 (58,237)

Abstract:

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

22.

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 244 (73,573)

Abstract:

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

23.

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 220 (103,808)

Abstract:

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

24.

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 193 (93,088)

Abstract:

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

25.

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 182 (70,425)

Abstract:

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

26.

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 150 (132,045)

Abstract:

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

27.

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 107 (179,738)

Abstract:

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

28.

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 92 (189,904)

Abstract:

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

29.

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 77 (242,605)

Abstract:

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

30.

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 0 (223,253)

Abstract:

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

31.

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 0 (472,996)

Abstract:

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

32.

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 0 (411,981)

Abstract:

taxation, international tax, sovereignty, spillover

33.

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 0 (242,605)

Abstract:

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

34.

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 0 (70,896)

Abstract:

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

35.

Human Rights at the Borders of Tax Sovereignty

Number of pages: 38 Posted: 28 Feb 2017
Allison Christians
McGill University - Faculty of Law
Downloads 0 (148,256)

Abstract:

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

36.

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 0 (319,009)

Abstract:

taxation, tax policy, human rights, taxpayer rights

37.

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 0 (192,249)

Abstract:

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

38.

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 0 (372,108)

Abstract:

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

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 0 (189,904)

Abstract:

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

40.

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 0 (151,336)

Abstract:

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

41.

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: 19 Jun 2016
Allison Christians and Alexander Ezenagu
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Downloads 0 (123,717)

Abstract:

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

42.

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 0 (41,896)

Abstract:

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

43.

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 0 (149,033)

Abstract:

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

44.

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 0 (62,258)

Abstract:

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