Tax Workshop: Arthur Cockfield

Faculty of Law University of Toronto

The James Hausman Tax Law and Policy Workshop Series

presents

Professor Arthur Cockfield

Queen’s University Faculty of Law

A Law and Technology Perspective on Enhanced Cross-Border Tax Information Exchange

Wednesday, November 28, 2007

12:30 – 2:00

Flavelle Dining Room

78 Queen’s Park

For a number of important policy reasons, tax authorities exchange information they collect about taxpayers with tax authorities from other countries.  In recent years, cross-border tax information exchange (CBTIE) has gained more prominence as a policy tool to fight aggressive tax avoidance, illegal tax evasion and terrorist financing schemes.  This process has been accompanied by information technology developments, including the digitization of tax records and the use of networked tax databases, that make it more feasible to engage in ongoing CBTIE.  The paper assesses certain economic, social and political challenges posed by enhanced CBTIE and sets out initial thoughts on ways to address these challenges.

Arthur Cockfield, HBA (University of Western Ontario Richard Ivey School of Business), LL.B (Queen’s University), JSM and JSD (Stanford University), is the Associate Dean and an Associate Professor at Queen’s University Faculty of Law where he was appointed as a Queen’s National Scholar.  He teaches tax, international tax, contracts, cyberspace law and policy and accounting for lawyers at Queen's.

A light lunch will be served.

For more information about this workshop, please contact Nadia Gulezko at n.gulezko@utoronto.ca