Papers & Chapters

 
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Full Text (PDF) (with Brian Arnold) What Can Trade Teach Tax? Examining Reform Options for Article 24 (Non-Discrimination) of the OECD Model Tax Treaty, vol. 2 World Tax Journal pp. 139-153 (2010)
Full Text (PDF) Protecting Taxpayer Privacy under Enhanced Cross-border Tax Information Exchange: Toward a Multilateral Taxpayer Bill of Rights, vol. 42 University of British Columbia Law Review pp. 419-471 (2010)
Full Text (PDF) Individual Autonomy, Law, and Technology: Should Soft Determinism Guide Legal Analysis? vol. 30 Bulletin of Science, Technology, and Society p. 4 (2010)
Full Text (PDF) Introduction: The Last Battleground of Globalization, in Arthur J. Cockfield, ed., Globalization and Its Tax Discontents: Tax Policy and International Investments (Toronto: University of Toronto Press, 2010), at p. 3
Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson, in Arthur J. Cockfield, ed., Globalization and Its Tax Discontents: Tax Policy and International Investments (Toronto: University of Toronto Press, 2010), at p. 18
Chapter 6: Computation of Profit and Timing Principles for the Recognition of Revenue and Expenses, in Tim Edgar, Daniel Sandler and Arthur J. Cockfield, contributing editors, Materials on Canadian Income Tax (Toronto: Thomson Reuters Carswell, 14th ed., 2010) (as contributing author with Carl MacArthur), at p. 427
Full Text (PDF) The Taxation of Permanent Establishments in Canada, vol. 63 Bulletin for International Fiscal Documentation p. 374 (2009)[International Fiscal Association Annual Congress issue] [Mandarin translation in Taxation Translation Journal, 2010]
Full Text (PDF) Examining Policy Options for the Taxation of Outbound Direct Investment: A Report for the Advisory Panel on Canada’s System of International Taxation (Ottawa: Advisory Panel on Canada’s System of International Taxation, Sept. 2008) [French version]
Full Text (PDF) Finding Silver Linings in the Storm: An Evaluation of Recent Canada-US Crossborder Tax Developments, C.D. Howe Institute Commentary no. 272 (2008)
Full Text (PDF) Purism versus Contextualism: How Traditional International Tax Policy Analysis Fails Developing Countries, vol. 5 eJournal of Tax Research p. 199 (2007)
Full Text (PDF) Protecting the Social Value of Privacy in the Context of State Investigations Using New Technologies, vol. 40 University of British Columbia Law Review p. 421 ( 2007);
4reprinted in Jilla Ramakistaiah, ed., State Surveillance and Privacy Exception (Hyderabad, India: Amicus Books, Icfai University Press, 2009)
(with Lisa M. Austin) Introduction: Overview of Technological Challenges to Privacy and Security, in Lisa M. Austin, Arthur J. Cockfield and Patrick Molinari, eds., Technology, Privacy and Justice (Montreal: CIAJ, 2007)
Full Text (PDF) Federalism and Its Discontents, Book review of Kathryn Harrison (ed.): Racing to the Bottom? Provincial Interdependence in the Canadian Federation. University of British Columbia Press, Vancouver, 2006, vol. 33(1) Canada Public Policy CPP pp. 122-124 (March 2007)
Full Text (PDF) (with Jason Pridmore) A Synthetic Theory of Law and Technology , vol. 8 Minnesota Journal of Law, Science and Technology p. 475 (2007), reprinted in Prasana Rani (ed.) Law and Technology: An Interface (India: Amicus Books, Icfai University Press, 2009)
Full Text (PDF) Developing a Tax Strategy for NAFTA Countries, vol. 42 Tax Notes International p. 975 (2006), reprinted in A. Usha, ed., Tax Law: Global Perspectives, p.90 (India: Icfai University Press, 2007)
Full Text (PDF) The Rise of the OECD as Informal World Tax Organization through the Shaping of National Responses to E-commerce Taxation, vol. 8 Yale Journal of Law and Technology p. 136 (2006)
(as contributing author) Timing and Taxation (chapter 6), Materials on Income Taxation (Toronto: Carswell 13th ed., 2005), at p. 431
Tax Litigation in the New Economy, in Advocacy and Taxation in Canada (Toronto: Irwin Publishers, 2004), at p. 548
Full Text (PDF) Towards a Law and Technology Theory, vol. 30 Manitoba Law Journal p. 383-415 (2004)
Full Text (PDF) Commentary: Formulary Taxation versus the Arm’s Length Principle: The Battle among Doubting Thomases, Purists and Pragmatists, vol. 52, issue no. 1, Canadian Tax Journal p. 114 (2004)
Full Text (PDF) The State of Privacy laws and Privacy-Encroaching Technologies after September 11: A Two-Year Report Card on the Canadian Government, vol. 1 University of Ottawa Law and Technology Journal pp. 325-344 (2004)
Full Text (PDF) Commentary: Jurisdiction to Tax: A Law and Technology Perspective, vol. 38 Georgia Law Review p. 85 (2003)
Full Text (PDF) Who Watches the Watchers? A Law and Technology Perspective on Government and Private Sector Surveillance, vol. 29 Queen’s Law Journal p. 364-407 (2003)
Full Text (PDF) Reforming the Permanent Establishment Principle through a Quantitative Economic Presence Test, vol. 38 Canadian Business Law Journal p. 400 (2003) [reprinted in Tax Notes International, Feb. 16, 2004]
Tax Law, in Law, edited by A. Schwabach & A. Cockfield, in Encyclopedia of Life Support Systems (EOLSS), Developed under the Auspices of the UNESCO, Eolss Publishers, Oxford , UK, 2003, [ http://www.eolss.net ]
International Legal and Economic Issues: Globalization and the Struggle for Local Control, edited by A. Schwabach & A. Cockfield, in Encyclopedia of Life Support Systems (EOLSS), Developed under the Auspices of the UNESCO, Eolss Publishers, Oxford , UK, 2003, [ http://www.eolss.net ]
Taxation of E-commerce, Developing Countries and Declining Tax Revenues, edited by A. Schwabach & A. Cockfield, in Encyclopedia of Life Support Systems (EOLSS), Developed under the Auspices of the UNESCO, Eolss Publishers, Oxford , UK, 2003, [ http://www.eolss.net ]
Full Text (PDF) The Law and Economics of Digital Taxation: Challenging Traditional Tax Laws and Principles, vol. 56 Bulletin for International Fiscal Documentation pp. 606-620 (2002); Mandarin Chinese translation published in Taxation Translation Journal (2003); Japanese translation published in Ritsumeikan Law Review, no. 290, pp. 169-202 (2004)
Full Text (PDF) Designing Tax Policy for the Digital Biosphere: How the Internet is Changing Tax Laws, vol. 34 Connecticut Law Review pp. 333-403 (2002)
Canada’s GST E-commerce Policy (or How to Catch the Big Fish), Internet and E- commerce Law in Canada (vol. 3, no. 1, March 2002)
Full Text (PDF) Walmart.com: A Case Study in Entity Isolation, vol. 25, State Tax Notes, pp. 633-640 (2002)
Full Text (PDF) Through the Looking Glass: Computer Servers and E-commerce Profit Attribution, vol. 94 Tax Notes p. 761 (2002)
(with Aaron Schwabach) [2002], The Role of International Law and Institutions, in Knowledge Base for Sustainable Development: An Insight into the Encyclopedia of Life Support Systems, Volume III, pp. 611-625, UNESCO Publishing-Eolss Publishers, Oxford, UK. [also available at: http://www.eolss.net ]
Full Text (PDF) Transforming the Internet into a Taxable Forum: A Case Study in E-Commerce Taxation, vol. 85 Minnesota Law Review pp. 1171-1266 (2001)
Income Taxes and Individual Liberty: A Lockean Perspective on Radical Consumption Tax Reform, vol. 46 South Dakota Law Review pp. 8-71 (2001)
Should We Really Tax Profits from Computer Servers?, vol. 21 Tax Notes International pp. 2407-2415 (2000)
Tax Compliance Issues for U.S. Companies with International Electronic Commerce Transactions, vol. 20 Tax Notes International p. 223 (Jan. 10, 2000)
Full Text (PDF) Balancing National Interests in the Taxation of Electronic Commerce, vol. 74 Tulane Law Review pp. 133-217 (1999), excerpted in part in Michael J. Graetz, Foundations of International Income Taxation 129-131 (New York: Foundation Press, 2003)
Full Text (PDF) Tax Integration under NAFTA: Resolving the Conflict between Economic and Sovereignty Concerns, vol. 34 Stanford Journal of International Law pp. 39-73 (1998)
The Impact of U.S. Consumption-Based Tax Reform on Canada, vol. 4 NAFTA Law & Business Review pp. 74-95 (1998)
A New Corporate Minimum Tax for Ontario, vol. 23 Tax Management International Journal pp. 345-348 (1994)