Papers and Chapters

These articles pertain to Arthur Cockfield’s five main research questions.

• “International Tax Transparency” vol. 1 Perspectives on Tax Law & Policy (2020)
• “Tax Wars: How to End the Conflict over Taxing Global Digital Commerce” vol. 17 Berkeley Business Law Journal pp. 353-396 (2020)
• (with Frank Pasquale) “Beyond Instrumentalism: Substantive Perspectives on Law, Technology and the Digital Person” Michigan State Law Review (forthcoming 2019)
• (with Christian Leuprecht, Pam Simpson & Maseeh Haseeb) “Tracking Transnational Terrorist Networking Nodes” vol. 46 Florida State University Law Review pp. 289-344 (2019)
• “Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects” vol. 67 Canadian Tax Journal pp. 1179-1199 (2019)
• (with Frank Pasquale) “Beyond Instrumentalism: A Substantive Perspective on Law, Technology and the Digital Person” vol. 4 Michigan State Law Review (2018)
• “Taxing Global Digital Commerce in a Post-BEPS World” in Ricardo Maitto da Silveira et al, eds, Tributacão da Econmia Digital: Desafios no Brasil Experiencia Internacional e Novas Perspectivas (Brazil: Saraiva, 2018).
• “Shaping International Tax Law in Challenging Times” vol. 54 Stanford Law Journal of International Law pp. 223-240 (2018)
• “Limiting Lawyer Liberty: How the Statement of Principles Coerces Speech” (2018) Queen’s Law Research Paper Series no. 2018-100
• “Groia: Four Strikes and You’re Not Out” vol. 46 Criminal Reports pp. 298-308 (2018)
• “How Countries Should Share Tax Information” vol. 50 Vanderbilt Journal of Transnational Law p. 91 (2017)
• “Examining Canadian Offshore Tax Evasion” vol. 65 Canadian Tax Journal pp. 651-680 (2017)
• “Tax Law and Technology Change” in Roger Brownsword, Eloise Scotford & Karen Yeung, eds, Oxford Handbook on the Law and Regulation of Technology (London: Oxford University Press, 2017)
• “Canadian Tax Treaty Interpretation” in Eduardo Baistrochi, ed, A Global Analysis of Tax Treaty Disputes (London: Cambridge University Press, 2017)
• “Big Data and Tax Haven Secrecy” vol. 12 Florida Tax Review pp. 483-539 (2016)
• “Foreward” in David Kerzner & David Chodikoff, International Tax Evasion in the Global Information Age (Toronto: Irwin Law, 2016)
• “Country-by-Country Reporting and Commercial Confidentiality” vol. 63 Canadian Tax Journal pp. 627-660 (2015)
• “David Foster Wallace on Tax Policy and Work Boredom in The Pale King” vol. 12 Pittsburgh Tax Review pp. 89-109 (2015)
• “The Limits of the International Tax Regime as a Commitment Projector” vol. 33 Virginia Tax Review pp. 59-113 (2013)
• “The Influence of HIstorical Tax Law Developments on Anglo-American Law and Politics” vol. 3 Columbia Tax Law Journal pp. 40-68 (2013)
• (with Catherine Brown) “Rectification of Tax Mistakes versus Retroactive Taxes: Reconciling Competing Visions of the Rule of Law” vol. 61 Canadian Tax Journal pp. 563-598 (2013)
• (with Catherine Brown) “Revisiting the Carter Commission’s International Tax Work” in Kim Brooks, ed, The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later (Toronto: Thomson Reuters, 2013)
• “The Strict Subsidiarity Principle under NAFTA Law and Policy: Implications for North American Tax Policy” in James McHugh, ed, North American Legal Systems (New York: Palgrave Macmillan, 2012)
• “Surveillance as Law” vol. 20 Griffith Law Review pp. 795-817 (2011)
• “International Tax Competition: The Last Battleground of Globalization” vol. 63 Tax Notes International pp. 867-872 (2011)
• (with Muhammad Abbas) “Canada” in Michael Lang et al, eds, The Future of Indirect Taxation: Recent Trends and GST Systems around the World (The Netherlands: Kluwer Law, 2011)
• (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)
• “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)
• “Individual Autonomy, Law, and Technology: Should Soft Determinism Guide Legal Analysis?”, vol. 30 Bulletin of Science, Technology, and Society p. 4 (2010)
• “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
• “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]
• 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)
• “Finding Silver Linings in the Storm: An Evaluation of Recent Canada-US Crossborder Tax Developments”, C.D. Howe Institute Commentary no. 272 (2008)
• “Purism versus Contextualism: How Traditional International Tax Policy Analysis Fails Developing Countries”, vol. 5 eJournal of Tax Research p. 199 (2007)
• “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); reprinted 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)
• “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)
• (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)
• “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)
• “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
• “Towards a Law and Technology Theory”, vol. 30 Manitoba Law Journal p. 383-415 (2004)
• “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)
• “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)
• “Commentary: Jurisdiction to Tax: A Law and Technology Perspective”, vol. 38 Georgia Law Review p. 85 (2003)
• Government and Private Sector Surveillance, vol. 29 Queen’s Law Journal p. 364-407 (2003)
• “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]
• “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)
• “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)
• “Walmart.com: A Case Study in Entity Isolation”, vol. 25, State Tax Notes, pp. 633-640 (2002)
• “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]
• “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)
• “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)
• “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)