What is "treaty shopping"? It is an often used and disparaging phrase in international tax practice. But, in fact few really know what it means, contrasted with what for various reasons they want it to mean. Today, we have a much better idea of what "treaty shopping" is not. We are also reminded in […]
Monthly Archives: November 2021
Professor Scott Wilkie Comments on the Latest OECD "Pillars" Developments
It is well known that the Organisation for Economic Co-operation and Development (OECD) and the Inclusive Framework of approximately 140 countries that the OECD has organized, have been engaged in developing recommendations to rejig the "rules" and conventions by which countries assume and allocate among each other, taxing rights. The catalyst, of course, and […]
Professor Jinyan Li Speaks About China's Ascendancy in International Tax
Recently, Professor Jinyan Li Spoke about the deveolpment and influence of Chinese tax policy in relation to global economic and tax developments in an inverview hosted by the International Bureau of Fiscal Documentation, conducted by Professor Johann Hattingh of the University of Cape Town, South Africa. Professor Li's comments are important, coming as they do […]
Resuming After a Hiatus
The Osgoode Tax Blog has been a bit quiet since August, though the same cannot be said for the tax world. We want to say that we are resuming more regular contributions, hopefully several each week, within the spirit of this Blog to contribute to and invigorate "the tax conversation". This is an apt […]