4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
York University - Osgoode Hall Law School
tax competition, cost-side analysis, burden sharing, fairness, developing countries, global justice, CBDR
Inter-nation Equity, Global Justice, Musgraves, Entitlement, Differentiation, Taxing Rights
tax justice, global justice, legitimacy, international taxation, legitimacy vs justice
Tax Policy; OECD; BEPS; Digital Economy; Developing Countries
international tax regime, legitimacy deficits, institutional vs structural deficits
Goods and Services Tax (GST), Digital Goods, Interpretation of Tax Laws
International tax law, Origin-based theories, Economic integration, Distribution-based approach
Goods and Services Tax (GST), Freight, Tax Expenditures, Credits
legal unity, legal system, legal defeasibility, axiological gaps, deontic logic, lógica deôntica, sistema jurídico