Full bibliography | SCC-Authors-Cited

Organisation for Economic Co-operation and Development. (1998). Model tax convention on income and on capital: June 1998 condensed version (1st ed.). OECD Publishing.

This 1998 edition of the Model Tax Convention: Condensed Version has been superceded by more recent editions. This publication is the third edition of the condensed version of another OECD publication entitled Model Tax Convention on Income and on.

Loomer, G. T. (2009). Tax Treaty Abuse: Is Canada responding effectively? Working Papers, Working Papers. https://ideas.repec.org//p/btx/wpaper/0905.html

This paper explores the means by which tax authorities worldwide seek to strengthen their tax treaties, through safeguards of varying nature and scope, in order to identify and prevent what they consider to be abuse of such treaties. These means of challenge may be grouped under two headings: purposive approaches to treaty interpretation, particularly with respect to the terms 'person', 'resident' and 'beneficial ownership'; and broader responses to unacceptable tax avoidance, specifically reliance on treaty anti-abuse principles and domestic anti-avoidance rules. The Canadian response is evinced by two recent cases in which the government unsuccessfully challenged 'treaty shopping' arrangements, MIL (Investments) SA v Canada and Prevost Car Inc v Canada. Building on the existing literature regarding tax treaty shopping and other forms of tax treaty abuse, this work seeks not only to describe and explain the responses to treaty abuse but to make a critical inquiry into the essence of such abuse, particularly as it appears to be viewed by the Canadian revenue authorities. It is argued that the Canadian response to tax treaty abuse is inadequate, largely because it conflates multiple approaches and fails to address a key concern: the existence or lack of genuine economic establishment in the treaty state. The paper concludes with some suggestions for fashioning a more coherent and intellectually honest response to tax treaty abuse.

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Li, J., & Avella, F. (2020, May 30). Article 13: Capital Gains. Global Tax Treaty Commentaries. https://research.ibfd.org/

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Li, J. (2010). Beneficial Ownership in Tax Treaties: Judicial Interpretation and the Case for Clarity. In P. Baker & C. Bobbet (Eds.), Tax polymath: a life in international taxation : essays in honour of John F. Avery Jones (p. 187). IBFD.

This book comprises a selection of papers presented at a conference in honour of John Avery Jones which was held on 22 and 23 April 2010 in London.Why this book?This book comprises a selection of papers presented at a conference in honour of John Avery Jones which was held on 22 and 23 April 2010 in London. The conference brought together experts in international and UK domestic taxation from around the world to celebrate Dr. Avery Jones's contribution to the fiscal arena to mark his 70th birthday and forthcoming retirement as Judge of the First and Upper Tier Tax Tribunals.The participators of the conference were drawn almost exclusively from three groups: the International Tax Group (ITG) of which Dr. Avery Jones was one of the founder members; the Advisory Group on the OECD Model; and UK tax academics. The papers reflect Dr. Avery Jones's many areas of interest, covering both international taxation and various aspects of UK domestic taxation. Many of the papers drew their inspiration from Dr. Avery Jones's academic writings or from his contribution as a tax judge.

Krishna, V. (2009). Using Beneficial Ownership to Prevent Treaty Shopping. Tax Notes International, 56, 537.

Kemmeren, E. C. C. M. (2010). Legal and economic principles support an origin and import neutrality-based over a residence and export neutrality-based tax treaty polic. In M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, & M. Zagler (Eds.), Tax treaties (pp. 237–316). IBFD.

Hattingh, P. J. (2003). Article 1 of the OECD Model: Historical Background and the Issues Surrounding It. Bulletin de Documentation Fiscale Internationale, 57, 215.

Knechtle, A. A. (1979). Basic problems in international fiscal law. Kluwer.

Innes, W. I., Boyle, P. J., Nitikman, J. A., & Fraser Milner Casgrain. (2006). The essential GAAR manual: policies, principles and procedures. CCH Canadian.

Grundy, M. (1983). Grundy’s tax havens: a world survey (4th ed.). Sweet & Maxwell.

Organisation for Economic Co-operation and Development. (2017). Model tax convention on income and on capital: condensed version : 21 November 2017. OECD Publishing.

Organisation for Economic Co-operation and Development Committee on Fiscal Affairs. (1977). Model double taxation convention on income and on capital: report of the OECD Committee on Fiscal Affairs. Organisation for Economic Co-operation and Development.

Malherbe, P. (2015). Elements of international income taxation. Bruylant, Groupe Larcier.

Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented

Duff, D. G. (2018). Tax Treaty Abuse and the Principal Purpose Test - Part 1 International Tax Planning. Canadian Tax Journal, 66(3), 619–678. https://heinonline.org/HOL/P?h=hein.journals/cdntj66&i=687

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Diamond, W. H. (with Diamond, D. B.). (2020). Tax havens of the world (loose‑leaf updated 2020, release 170‑3, Vol. 2). M. Bender.

Couzin, R. (with International Bureau of Fiscal Documentation). (2002). Corporate residence and international taxation. IBFD.

Christians, A., & Benoît‑Guay, N. (2021). Status and Structure of Tax Treaties. In J.-P. Vidal, J. Robson, M.-P. Allard, M. Rizqy, & C. Harvey (Eds.), Introduction to international tax in Canada (9th edition.). Thomson Reuters.

Canada Department of Finance. (1988). Explanatory Notes to Legislation Relating to Income Tax.

Canada Royal Commission on Taxation (with Carter, K.). (1966). Report of the Royal Commission on Taxation: Vol. 3, Part A, Taxation of Income (Vol. 3).

Brown, C., & Bogle, J. (2020). Treaty Shopping and the New Multilateral Tax Agreement—Is it Business as Usual in Canada? Dalhousie Law Journal, 43(1), 1. https://digitalcommons.schulichlaw.dal.ca/dlj/vol43/iss1/8

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