Allison Christians

McGill University - Faculty of Law

Professor

3644 Peel Street

Montreal H3A 1W9, Quebec H3A 1W9

Canada

  • McGill University - Faculty of Law

SCHOLARLY PAPERS

69

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Scholarly Papers (69)

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1.

Really Basic Rules for Writing Good Papers in Law School

23 The Green Bag 2D 181, 2020
Number of pages: 13 Posted: 06 Aug 2020
Allison Christians
McGill University - Faculty of Law
Downloads 8,588 (1,458)

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law, writing

2.

Introduction to Tax Policy Theory

Number of pages: 24 Posted: 14 Jun 2018
Allison Christians
McGill University - Faculty of Law
Downloads 5,041 (3,579)
Citation 2

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

3.

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 3,072 (8,093)
Citation 4

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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

4.

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 2,043 (15,426)
Citation 2

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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

5.

Rethinking Tax for the Digital Economy After COVID-19

11 Harvard Business Law Review (2021)
Number of pages: 25 Posted: 30 Jun 2020 Last Revised: 21 Aug 2021
Tarcísio Diniz Magalhães and Allison Christians
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads 1,719 (20,307)
Citation 1

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taxation, excess profits, digitalization, OECD, BEPS, Pillar 1, Pillar 2, windfalls

6.

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 1,679 (21,048)

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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

7.

Why Data Giants Don't Pay Enough Tax

Harvard Law & Policy Review, v. 18 (2023)
Number of pages: 64 Posted: 31 Jan 2023 Last Revised: 29 Jul 2024
Tarcísio Diniz Magalhães and Allison Christians
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads 1,375 (28,396)

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Global minimum tax; public international law; sovereignty; soft law; international customs; legal principles; corporate law; multinational enterprises; legal principles; tax policy

8.

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 1,310 (30,533)

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

9.

Taxing Income Where Value Is Created

22 Florida Tax Review 1, 2019
Number of pages: 39 Posted: 03 Mar 2018 Last Revised: 14 Mar 2019
Allison Christians and Laurens van Apeldoorn
McGill University - Faculty of Law and Leiden University
Downloads 1,211 (34,184)
Citation 2

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

10.

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 1,136 (37,399)
Citation 4

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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

11.

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 1,091 (39,706)
Citation 2

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

12.

Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C (Presentation Slides)

Number of pages: 13 Posted: 28 Apr 2020 Last Revised: 20 May 2020
Allison Christians
McGill University - Faculty of Law
Downloads 1,012 (44,198)
Citation 1

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digital economy, taxation, tax policy, OECD, Pillar one

13.

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 947 (48,464)

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

14.

A New Global Tax Deal for the Digital Age

Canadian Tax Journal/Revue fiscale canadienne, 2019, Vol. 67, No. 4, p. 1153-1178
Number of pages: 26 Posted: 17 Jan 2020 Last Revised: 18 Feb 2020
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 932 (49,593)
Citation 3

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taxation, digitalization, OECD, users, economic presence, intangibles

15.

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 928 (49,890)
Citation 1

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

16.

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 924 (50,151)
Citation 2

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Fiscal Policy, Public Expenditures Investment and Finance, International Taxation

17.

The OECD Inclusive Framework

Bulletin for International Taxation, April/May 2018
Number of pages: 17 Posted: 10 Jun 2019
Allison Christians and Laurens van Apeldoorn
McGill University - Faculty of Law and Leiden University
Downloads 904 (51,685)
Citation 2

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OECD, Tax Policy, Tax Norms, Norm Diffusion, International Law, Soft Law, Power, Transnational Networks, Participation, Legitimacy, Policymaking, Globalization, Law and Institutions, Global Governance, Consensus

18.

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 899 (52,054)
Citation 1

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

19.

The Case for Taxing Away Unsustainable Profits

George Washington Law Review, Vol. 91, No. 3 (June 2023)
Number of pages: 58 Posted: 28 Mar 2021 Last Revised: 12 Jul 2023
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 882 (53,452)

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taxation, life-cycle assessment, environmental externalities, economic rent, windfalls, cost savings, carbon pricing, pandemic, COVID-19

20.

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 871 (54,433)
Citation 1

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

21.

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 868 (54,670)

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

22.

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 850 (56,237)
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

23.

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 804 (60,637)
Citation 4

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

24.

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 743 (67,436)
Citation 1

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

25.

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 708 (71,653)
Citation 4

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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

26.

The Rise of Cooperative Surplus Taxation

Number of pages: 45 Posted: 09 Sep 2020
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 706 (71,920)

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Taxation; digital economy; platform rent; physical presence; digital services taxes; withholding taxes; evolutionary/evolutive treaty interpretation; ambulatory/dynamic approach; cooperative surplus; tax sovereignty

27.

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 Boston College Law School
Downloads 675 (76,252)

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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

28.

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 669 (77,015)
Citation 6

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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

29.

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 651 (79,717)

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

30.

Drawing the Boundaries of Tax Justice

Number of pages: 15 Posted: 10 Mar 2013
Allison Christians
McGill University - Faculty of Law
Downloads 637 (81,894)
Citation 1

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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

31.

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 637 (81,894)
Citation 1

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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

32.

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 607 (86,962)
Citation 1

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

33.

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 590 (90,259)

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

34.

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 582 (91,800)
Citation 1

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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

35.

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 574 (93,402)
Citation 6

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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

36.

It’s Time for Pillar 3: A Global Excess Profits Tax for COVID-19 and Beyond

Tax Notes International, May 4, 2020, pp. 507-510
Number of pages: 6 Posted: 02 Aug 2021
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 565 (95,488)
Citation 1

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taxation, excess profits, digitalization, OECD, BEPS, Pillar 1, Pillar 2, windfalls

37.

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 558 (96,777)

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

38.

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 524 (104,623)

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

39.

Human Rights at the Borders of Tax Sovereignty

Number of pages: 38 Posted: 28 Feb 2017
Allison Christians
McGill University - Faculty of Law
Downloads 483 (115,766)
Citation 1

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

40.

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 476 (117,517)

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

41.

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 475 (117,831)

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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

42.

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 444 (127,568)
Citation 5

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

43.

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 440 (128,946)

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Social security, taxation, treaties, executive agreements

44.

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 429 (132,777)

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

45.

Undertaxed Profits and the Use-It-or-Lose-It Principle

Tax Notes International (Tax Analysts) v. 108 (2022)
Number of pages: 6 Posted: 23 Nov 2022
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 419 (136,492)

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global minimum tax; international law; undertaxed payments rule; undertaxed profits rule; multinational enterprises; OECD; Pillar 2; GloBE; income inclusion rule; legal principles; tax policy

46.

Taxation in the Age of Smart Contracts: The CryptoKitty Conundrum

16 Ohio State Tech Law Journal 91, 2020
Number of pages: 23 Posted: 04 May 2020 Last Revised: 10 Jul 2020
Allison Christians
McGill University - Faculty of Law
Downloads 371 (156,658)

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Taxation, Blockchain, Smart Contracts, CryptoKitties

47.

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 359 (162,405)

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

48.

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 346 (169,045)

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

49.

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 319 (184,368)

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taxation, tax policy, human rights, taxpayer rights

50.

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 317 (185,534)

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

51.

17 Ways to Regulate BigTech with Tax

The Tax Lawyer (forthcoming)
Number of pages: 79 Posted: 19 Apr 2024
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 311 (189,341)

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Taxation; regulation; antitrust; public utilities; data economy; online platforms; tech firms; physical presence; Wayfair; income tax; corporate tax; minimum tax; OECD; Pillar 1; Pillar 2; digital services taxes; withholding taxes; robot tax; cooperative surplus; tax sovereignty

52.

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 307 (192,007)
Citation 2

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

53.

A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax: Draft for Consultation

International Institute for Sustainable Development and International Senior Lawyers Project, December 2022
Number of pages: 57 Posted: 04 Jan 2023
Allison Christians, Thomas Lassourd, Kudzie Mataba, Eniye Ogbebor, Alexandra Readhead, Stephen E. Shay and Zach Pouga
McGill University - Faculty of Law, International Institute for Sustainable Development, Trade & Industrial Policies Strategies (TIPS), International Senior Lawyers Project, International Institute for Sustainable Development, Boston College Law School and EY - Tax Partner
Downloads 252 (234,803)

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taxation, development, economics, tax treaties, bilateral investment treaties, BITs, trade, stabilization, corporate tax, minimum taxes, globe, pillar 2

54.

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 250 (236,675)

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

55.

Facebook’s Libra: The Next Tax Challenge for the Digital Economy

3 Stanford J. Blockchain Law & Pol'y 228 (2020)
Number of pages: 29 Posted: 28 Sep 2020
Allison Christians and Mahwish Tazeem
McGill University - Faculty of Law and McGill University - Faculty of Law
Downloads 248 (238,562)

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blockchain, tax policy, Libra, Facebook, tax

56.

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 233 (253,552)

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

57.

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 214 (274,709)

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

58.

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 200 (292,463)

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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

59.

Canada’s Experience with the ICAP

Co-operative Compliance and the OECD’s International Compliance Assurance Programme (Ronald Hein & Ronald Russo eds., Kluwer Law International 2020)
Number of pages: 16 Posted: 02 Aug 2021
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 187 (310,735)
Citation 1

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International taxation, cooperative compliance, ICAP, OECD, Canada, transfer pricing, multinationals

60.

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 175 (329,848)

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

61.

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 163 (350,769)

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taxation, international tax, sovereignty, spillover

62.

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 151 (373,761)

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

63.

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 146 (384,091)

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

64.

Policy Forum: Cross-Border and Multijurisdictional Issues in Carbon Taxation - Carbon Pricing and the Income Tax

Canadian Tax Journal/Revue fiscale canadienne, Vol. 70, No. 1, 2022, pp. 97-109
Number of pages: 14 Posted: 21 Apr 2022
Allison Christians
McGill University - Faculty of Law
Downloads 137 (403,805)

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Carbon pricing, carbon taxes, valuation, income, efficiency

65.

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 120 (447,130)

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

66.

Tax Justice as Social License: The Fair Tax Mark

Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice: Paying a Fair Share? (2018)
Number of pages: 26 Posted: 19 Feb 2021
Allison Christians
McGill University - Faculty of Law
Downloads 105 (493,402)

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tax policy, transparency, tax justice

67.

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
Downloads 100 (510,461)

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

68.

Tributando o Superávit Cooperativo Internacional Durante e Após a Pandemia: Quatorze Maneiras (Taxing International Cooperative Surplus During and After the Pandemic: Fourteen Ways)

A Crise do Federalismo em Estado de Pandemia, v. 1 (Fernando Facury Scaff et al. eds, Letramento 2021)
Number of pages: 21 Posted: 30 Jul 2021
Tarcísio Diniz Magalhães and Allison Christians
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads 50 (740,546)

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taxation; digital economy; platform rent; physical presence; digital services taxes; withholding taxes; evolutionary/evolutive treaty interpretation; ambulatory/dynamic approach; cooperative surplus; tax sovereignty

69.

The Consistency of Pillar 2 UTPR With U.S. Bilateral Tax Treaties

178 Tax Notes Federal 499 (Jan. 23, 2023), 109 Tax Notes Int'l 445 (Jan. 23, 2023)
Posted: 07 Feb 2024
Allison Christians and Stephen E. Shay
McGill University - Faculty of Law and Boston College Law School
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