Extranational Taxation: Canada and UNCLOS Article 82

Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 3, 2019, pp. 729-753

26 Pages Posted: 21 Oct 2019

See all articles by Micah Burch

Micah Burch

The University of Sydney Law School

Date Written: September 30, 2019

Abstract

The author considers the taxation of "extranational income" (income that arises outside the geographical borders of any country's national sovereignty) through the lens of Canada's experience with article 82 of the United Nations Convention on the Law of the Sea.

Keywords: International taxation, maritime law, sovereignty, space, nexus, mineral resources

Suggested Citation

Burch, Micah, Extranational Taxation: Canada and UNCLOS Article 82 (September 30, 2019). Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 3, 2019, pp. 729-753. Available at SSRN: https://ssrn.com/abstract=3461831

Micah Burch (Contact Author)

The University of Sydney Law School ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

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