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30 Apr 2024, 8:00 am
Allison Christians (McGill; Google Scholar) & Tarcísio Diniz Magalhães (Antwerp; Google Scholar), 17 Ways to Regulate BigTech with Tax, 77 Tax Law. __ (2024): BigTech’s outsize power and influence have prompted policymakers and experts in the United States and around the world to turn to taxation both for the sake... [read post]
24 Apr 2024, 10:57 am
Allison gave him the bag after one of his hospital visits. [read post]
19 Apr 2024, 12:19 pm
Lutz-Christian Wolff, Wei Lun Professor of Law & Dean, CUHK LAW [read post]
16 Feb 2024, 8:00 am
Bloomberg, Jeff Bezos Reaps Florida Tax Benefit With $4 Billion Amazon Share Sale Bloomberg, New York Braces for Lawsuits Against Remote Worker Tax Regime Allison Christians (McGill) & Stephen Shay (Boston College), The Consistency of Pillar 2 UTPR With U.S. [read post]
17 Jan 2024, 12:01 pm
Allison Christians (McGill; Google Scholar) presents Taxing Data When the United States Disagrees (with Tarcísio Diniz Magalhães (Antwerp; Google Scholar)) at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: What is the best way to tax data-driven business models without... [read post]
12 Jan 2024, 4:00 am
Wednesday, January 17: Allison Christians (McGill; Google Scholar) will present Taxing Data When the United States Disagrees (with Tarcísio Diniz Magalhães (Antwerp)) as part of the Toronto James Hausman Tax Law and Policy Workshop Series. [read post]
5 Dec 2023, 12:01 pm
Allison Christians (McGill; Google Scholar) & Tarcísio Diniz Magalhães (Antwerp; Google Scholar), The Case for Taxing Away Unsustainable Profits, 91 Geo. [read post]
17 Oct 2023, 8:00 am
Allison Christians (McGill; Google Scholar) presents Taxing Big Data When the United States Disagrees (with Tarcísio Diniz Magalhães (Antwerp; Google Scholar)) at UC-San Francisco today as part of its Tax Speaker Series: Why might countries seek to tax Big Data, and if there are good reasons to do so, what... [read post]
25 Aug 2023, 6:22 pm
Regulatory pronouncements are even more diluted and often involved little more than precautionary principle wishcasting.[20] [1] Christian W. [read post]
23 Jun 2023, 9:30 pm
Balkinization has been running a symposium on Christian G. [read post]
7 Jun 2023, 1:37 pm
She was sustained by her Christian faith and the hope of the resurrection. [read post]
9 May 2023, 8:00 am
Allison Christians (McGill; Google Scholar) et al., A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax: Draft for Consultation: Abstract This Guide seeks to provide information helpful to countries making policy decisions with respect to the Pillar Two Global Anti-Base Erosion (GloBE) minimum... [read post]
9 Apr 2023, 12:05 am
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #2: [590 Downloads] Why Data Giants Don't Pay Enough Tax, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)... [read post]
2 Apr 2023, 12:05 am
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5: [537 Downloads] Why Data Giants Don't Pay Enough Tax, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)... [read post]
20 Feb 2023, 8:00 am
Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar), Global Tax Reform and Mythical International Law: Over the past several years, governments around the world have been debating how to design coordinated minimum taxes on large multinationals in a bid to end race-to-the-bottom global tax competition. [read post]
7 Feb 2023, 2:00 am
Allison Christians (McGill; Google Scholar) presents Global Tax Reform and Mythical International Law (with Tarcísio Diniz Magalhães (Antwerp; Google Scholar)) at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Emily Satterthwaite and Dayanand Manoli: Over the past several years, governments around the world have... [read post]
26 Jan 2023, 2:00 am
Allison Christians (McGill; Google Scholar) & Stephen E. [read post]
6 Dec 2022, 8:00 am
Allison Christians (McGill; Google Scholar) & Tarcísio Diniz Magalhães (Antwerp; Google Scholar), Undertaxed Profits and the Use-It-or-Lose-It Principle, 108 Tax Notes Int'l. 705 (Nov. 7, 2022): In this installment of the Big Picture, Christians and Magalhães defend pillar 2’s undertaxed profits rule, arguing that it is supported by fundamental principles... [read post]
12 Oct 2022, 5:46 am
I have a chapter in a newly published (Edward Elgar) book called A Research Agenda for Tax Law.My chapter is called Tax Law, Inequality, and Redistribution: Recent and Possible Future Developments.If my list of participating authors is correct & up to date, then the other chapters are by Leopoldo Parada, Judith Freedman, Leandra Lederman, Ruth Mason, Allison Christians, Steven Dean, Svetislav Kostic, Karoline Spies, Rita Szudoczky, Yariv Brauner, and Miranda Stewart. [read post]
31 Jul 2022, 6:30 am
Grant’s Peace Policy, conceived in the late 1860s as a means of supplanting corrupt Indian agents, had involved actively reaching out to religious organizations, including Catholic ones, to supervise reservations, educate, and Christianize Native Americans.[15] Catholics took good advantage of the opportunity. [read post]
