Please find below a preliminary program.
8:00 AM - 9:00 AM
Registration & Refreshments
9:00 AM - 9:15 AM
Welcome Remarks
Chair: Jinyan Li (Osgoode Hall Law School)
Speakers: Colleen Flood (Queen’s University); Heather Evans (Canadian Tax Foundation); Kim Maguire (Osler)
9:15 AM - 11:00 AM
Panel I – Tax Sovereignty Between Law and Power
Chair: Heather Evans (Canadian Tax Foundation)
Kim Brooks (Dalhousie University) and Opeyemi Bello (University of Manitoba), Amidst Global Hostilities and Retaliatory Tariffs and Taxation: Analyzing How International Tax Policy Can Foster Global Peace
Craig Elliffe (University of Auckland), Taxing Foreigners Discriminatorily: Lessons from the Reserved Anglosphere
Reuven Avi-Yonah (University of Michigan) and Blazej Kuzniacki (Lazarski University), Rule of Law v. Rule of Power: US Tax Defense Measures in Light of the International Law of Countermeasures
Commentators: Shawn Porter (Deloitte); Remi Gagnon (Finance, Canada)
15-Minute Break
11:15 AM - 1:00 PM
Panel 2 – Tax Sovereignty: Legitimate Authority and Boundaries
Chair: Geoffrey Loomer (University of Victoria)
Tsilly Dagan (University of Oxford), Rethinking Tax Sovereignty: Between Power and Legitimate Authority
Jennifer Farrell (Western University), Tax implications of the new EU Foreign Subsidies Regulation Rules
Commentators: Stephen Shay (Boston College); Cees Peters (Tilburg University)
1:00 PM - 2:00 PM Lunch
2:00 PM - 3:45 PM
Panel 3 – Sovereignty in the Age of Digitalization
Chair: Ken Klassen (University of Waterloo)
Yariv Brauner (University of Florida), When Things Break Down: Taxing the Digital Economy in an Even Less Cooperative World
Ivan Ozai (Queen’s University), Taxing Decentralized Governance
David Duff (University of British Columbia), Globalization, Digitalization, and Individual Taxation
Commentators: Lori McMillan (Washburn University); Shay Menuchin (KPMG)
15-Minute Break
4:00 PM - 5:15 PM
Panel 4 – AI, Tax Avoidance and Disputes Resolution
Chair: Ivan Ozai (Queen’s University)
Jean-Pierre Vidal (HEC Motréal) and Natalie Goulard (Spiegel Ryan), Economic Substance in Section 245: Can AI Help Humans?
Geoffrey Loomer (University of Victoria), Tax Treaty Shopping in the Digital Era: Is Canada Responding Effectively?
Commentators: Jeffrey Trossman (Blakes); Catherine Brown (University of Calgary)
8:00 AM - 9:00 AM
Registration & Refreshments
9:00 AM - 10:45 AM
Panel 5 – Transnational Networks and Global Tax Governance
Chair: Amin Mawani (York University)
Shu-Yi Oei (Duke University), Transnational Actors and Networks in Global Tax Reform
Miranda Stewart (New York University/University of Melbourne), Are We Still Regulating Up? Transnational Networks and Global Cooperation in Tax Administration
Commentators: Lilian Faulhaber (Georgetown University); Angelo Nikolakakis (EY)
15-Minute Break
11:00 AM - 12:30 PM
Panel 6 – Tax Sovereignty Asserted and Practiced
Chair: David Duff (University of British Columbia)
Jonathan Farrar (Wilfrid Laurier University), Mapping Public Attitudes Toward Taxation: A Cross-National Study of Fiscal Citizenship
Lyne Latulippe (Université de Sherbrooke) and Nicolas Proulx, (Members of Parliament in Development and Adoption of International Tax Policy), Implementation of International Tax Policy by the Canadian Parliament – The case of the MLI
Jinyan Li (Osgoode Hall Law School) and Angelo Nikolakakis (EY), Shrinking Tax Sovereignty in Canada? Evidence from the Income Tax Act
Commentators: Sophie Chatel (MP); Shawn Porter (Deloitte)
12:30 PM - 1:10 PM Wrap-up and Farewell Lunch
Join us for a light lunch after the program concludes