Past Events

Tax nexus determines whether a country has the jurisdiction to tax. Over the past decades, countries have expanded the personal and objective nexus for tax purposes, including on anti-tax avoidance grounds. The global business models of the digitalized economy challenge the validity of the concepts and criteria that determine the tax nexus, questioning a possible need for their reconsideration. Several States are exercising their source-based tax jurisdiction on business income regardless of the existence of a permanent establishment on their territory. The analysis of such cases constitutes the starting point to test whether the permanent establishment concept still constitutes a reliable proxy for source-based taxation of business income. After addressing the multiple facets of this topic for taxation of business income, the focus will be shifted on taxes levied on services connected with the digital economy and on their implications for tax treaties, in order to make a comprehensive reconstruction of the current boundaries and expected developments on the international tax nexus.

Pasquale Pistone, Professor and Academic Chairman of IBFD (Netherlands)
Holder of a Jean Monnet ad Personam Chair in European Tax Law and Policy at WU Vienna (Austria). Habilitated as Full Professor in Italy and Associate Professor of Tax Law at the University of Salerno (Italy). Professor honoris causa at the Ural State Law University (Russia) and at the University of Cape Town (South Africa), doctor honoris causa at the University of Örebro (Sweden). His core research areas are on International and European Tax Law, on which he writes most of his publications. The current specific research interest include the analysis of CJEU tax case law, tax treaties (income from employment and related clauses), taxation of the economy, the protection of taxpayers’ rights, inter-nation tax equity in the relations with developing countries, settlement of cross-border tax disputes.

Organized by the Tax LLM program at the Allard School of Law in association with the Vancouver branch of the International Fiscal Association

This lecture qualifies for one CPD credit.

RSVP to eventassistant@allard.ubc.ca

Download the event poster for International Tax Nexus (PDF)

Clinic & Externship Fair

The Climate Crisis: Is the Financial Sector Friend or Foe?

Trustees at Work: Financial Pressures, Emotional Labour, and Canadian Bankruptcy Law by Dr. Anna Lund

CBL & ALBS Welcome Reception

Transnational Business Governance Interactions: Advancing Marginalized Actors and Enhancing Regulatory Quality

Children’s Rights and the Mining Sector: Mining and Minerals Extraction in a New Global Landscape

Join us at cross-campus seminar series, Mining and Minerals Extraction in a New Global Landscape, for the second seminar in the series, Children’s Rights and the Mining Sector, featuring Simon Chorley, International Programs Manager at UNICEF Canada, and Dr. Priya Bala-Miller, Director of Partnerships and Program Development at the Canadian International Resources and Development Institute.

The last few decades have seen a shift in society’s understanding and awareness of the impact and role of business in society. However, viewing children as stakeholders with legitimate rights claims in the context of responsible business conduct is a relatively recent development. This development is both timely and necessary in light of global commitments to children’s rights, as part of the global UN Sustainable Development Goals. Nonetheless, as UNICEF observes, children have not been adequately considered by the business sector, and governments across many countries have not adequately taken the steps that are necessary to prevent and address abuses of children’s rights that may have resulted from business activities.

Following the release of the Children’s Rights and Business Principles (the Principles) in 2012, UNICEF has worked to raise awareness of children and youth as key stakeholders of business and has engaged in activities to better understand how the Principles should be applied in different sectors.

To learn more about this important aspect of the global Business and Human Rights agenda, join Simon Chorley, International Programs Manager at UNICEF Canada, in conversation with Dr. Priya Bala-Miller, Director of Partnerships and Program Development at CIRDI, on how these principles have been applied in the Mining Sector, and with what results.

Audience participation welcome, Q & A to follow.

Light refreshments will be served.

Register online.

Convening Partners:

The Canadian International Resources and Development Institute (CIRDI) is a centre of expertise on natural resource governance, housed at the School of Public Policy and Global Affairs (SPPGA). This seminar, as part of a cross-campus seminar series on Mining and Minerals Extraction in a New Global Landscape. It is hosted by CIRDI with financial support from the SPPGA, and promotional support from the Peter P. Dhillon Centre for Business Ethics, within the Sauder School of Business, the Norman B Keevil Institute of Mining Engineering, and the Bradshaw Research Initiative for Minerals and Mining.

Speaker Bios:

Simon Chorley is the International Programs Manager at UNICEF Canada. He leads the organization’s engagement with the Canadian private sector and the Government of Canada on corporate responsibility, sustainability, innovations and innovative financing. He has thirteen years of experience in human rights and international development, having previously worked for an international anti-human trafficking organization in London. He was born in England, grew up in East Africa, and lives in Ontario with his wife and two children.
Dr. Priya Bala-Miller is the Director of Partnerships and Program Development at CIRDI. She has over seventeen years of professional experience in sustainable development with specialist expertise on gender equality, human rights and sustainable finance. She has previously worked with UN agencies, NGOs and the private sector to advance corporate social responsibility from a rights-based lens in a variety of industry sectors. She earned an MA in Conflict Analysis and Management from Royal Roads University, where her dissertation evaluated the role of global companies in the trade of conflict minerals originating from the Democratic Republic of Congo. More recently, she was awarded a Ph.D. in Political Science from the University of British Columbia for a thesis that examined the human rights policies and practices of large institutional investors, with case illustrations covering extractives projects in Burma, Sudan, Papua New Guinea and Western Sahara.

Responsible Investment Trends in Corporate Governance

China's Impact on Regulation and the Culture of Business

2019

Anti-Corruption Law Program: Vancouver Day of Dialogue

Navigating the Practice of Business Law

Change Management and the Challenge of Strengthening Social and Environmental Performance of the Mining Industry

Anti-Corruption Law Program: The Downstream Impact on Real Estate of the Focus on Money Laundering

BC Legal Innovation Forum

Forum on Pension Fund Investing and Climate Change

Bridging the Access to Justice Gap: How Business Lawyers Can Contribute

Knowledge Pays: Reversing Information Flows & the Future of Pay Equity

Continuity in Morality and Law

How Can Business Be a Vehicle for Social Good?

Does the Sharing Economy Increase Inequality? An Empirical Strategy

Working with Public Companies - an Introduction to Life as a Securities Lawyer

Responsible Business and the Law: 3rd Annual Academic-Practitioner Roundtable

The Patriation of Canadian Corporate Law

The Law Courts Inn’s “Lunching with Leaders” discussion series and the Centre for Business Law present:

The Patriation of Canadian Corporate Law
Canadian corporate law belongs to a broader Anglo-American legal tradition, sharing many of the same basic features as other common law jurisdictions, most notably England and the United States. This shared heritage raises an important empirical question—namely, which of these countries has had greater influence on Canadian corporate law? This lecture addresses this question by presenting a comprehensive citation analysis of substantially all corporate law decisions by Canadian courts of appeal since 1867 and discussing how Canadian corporate law has shaped its own distinct identity.

Camden Hutchison, Assistant Professor, Peter A. Allard School of Law
Dr. Hutchison is an Assistant Professor at the Allard School of Law, where his research and teaching focus on corporate transactions, comparative corporate governance, and the historical development of corporate law. Camden earned his Ph.D. in history from the University of Wisconsin–Madison, where his dissertation examined the history of corporate regulation in the nineteenth- and twentieth-century United States. Before returning to graduate school, he practiced as a corporate associate at the law firm of Kirkland & Ellis LLP, where he represented private equity firms and public corporations in connection with mergers, acquisitions, and other corporate transactions. He holds a J.D. from Columbia Law School and a B.A. in history from the University of Rochester.

Tickets are $45 for members, $55 for non-members. Lunch included.

CPD accreditation (1.0 hours)

The objects of the Lawyers Inn Society are to foster and promote understanding, co-operation, exchange of ideas and comradeship between all members of the legal profession, and to provide a forum for the full and free discussion of all matters of interest to its members.

To RSVP and/or renew your membership, please email Diana Jovanovic at diana@lawcourtsinn.com
Please make cheques payable to “The Lawyers Inn Society”

American Bar Association Business Law Section Spring Meeting 2019

Through The Looking Glass: The Upheaval in International Taxation

Panel Discussion: Hot Topics in M&A

Centre for Business Law Info Session: Business Law Clinic, Corporate Counsel Externship, Business Law Concentration

Mitchell H. Gropper, QC Faculty Exchange Program: Reviving Jewish Law in a Modern Democratic State – An Ambitious Israeli Project

CBL & ALBS Welcome Reception

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The Law Courts Inn’s “Lunching with Leaders” discussion series and the Centre for Business Law present:

Centre for Business Law

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