Download This PaperExtranational 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
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: 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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