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Allison Christians
Allison Christians is a tax law scholar and the H. Heward Stikeman Chair in Tax Law at the McGill University Faculty of Law/Faculté de Droit in Montreal, Quebec, Canada. Her research and teaching focus on Canadian and U.S. domestic and international tax law and policy issues, with an emphasis on the relationship between taxation and economic development and on the role of government and non-government institutions and actors in the creation of tax policy norms. Her work includes frequent analysis of both domestic and international tax policies relating to laws such as the 2010 US Foreign Account Tax Compliance Act, the 2012 Protecting Canada's Immigration System Act (aka Bill C-31), and the policies put forth by organizations like the Organisation for Economic Cooperation and Development. Many of her articles are available on SSRN. Career Christians received her LL.M. degree in Taxation from the NYU School of Law and her Juris Doctor degree from Columbia Law School. The foun ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
McGill University Faculty Of Law
The Faculty of Law is one of the professional graduate schools of McGill University in Montreal, Quebec, Canada. It is the oldest law school in Canada, and continually ranks among the best law schools in the world. The faculty is known for its holistic approach though highly selective and competitive process for admission. Only 180 candidates are admitted for any given academic year. For the year 2021 class, the acceptance rate was 10%. McGill Faculty of Law has consistently ranked as the top law school for civil law, a top law school for common law, the most number of Supreme Court clerkships of any law school in Canada, and consistently outranks Europe, Asia, and Latin America's top civil law schools. Notable alumni include Prime Ministers John Abbott and Sir Wilfrid Laurier, thirteen Justices of the Supreme Court (Including the most recent appointments, Mahmud Jamal and Nicholas Kasirer), as well as numerous Members of Parliament. Three members of the current Cabinet of Ca ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Fiscal Association
The International Fiscal Association (IFA) was established in 1938 as the only non-governmental and non-sectoral international organisation dealing with fiscal matters. Its headquarters are in the Netherlands. The objects of IFA are the study and advancement of international and comparative law in regard to public finance, specifically international and comparative fiscal law and the financial and economic aspects of taxation. IFA hosts annual congresses and produces scientific publications relating to subjects chosen as the main topics of each congress. The subjects chosen for the congresses are chosen in the interest of developing international tax policy and norms. Each subsequent report presented at each congress consists of a country-by-country report on the international tax topics chosen. Membership of IFA is around 13,500, representing 118 countries, 72 of which have individual IFA Branches that conduct their own events in addition to feeding to the broader IFA Central bas ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
COVID-19 Pandemic
The COVID-19 pandemic, also known as the coronavirus pandemic, is an ongoing global pandemic of coronavirus disease 2019 (COVID-19) caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2). The novel virus was first identified in an outbreak in the Chinese city of Wuhan in December 2019. Attempts to contain it there failed, allowing the virus to spread to other areas of Asia and later worldwide. The World Health Organization (WHO) declared the outbreak a public health emergency of international concern on 30 January 2020, and a pandemic on 11 March 2020. As of , the pandemic had caused more than cases and confirmed deaths, making it one of the deadliest in history. COVID-19 symptoms range from undetectable to deadly, but most commonly include fever, dry cough, and fatigue. Severe illness is more likely in elderly patients and those with certain underlying medical conditions. COVID-19 transmits when people breathe in air contaminated by droplets and ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Jagmeet Singh
Jagmeet Singh Jimmy Dhaliwal ( ; born January 2, 1979) is a Canadian politician who has served as the leader of the New Democratic Party (NDP) since 2017. Singh has sat as the member of Parliament (MP) for Burnaby South since 2019."NDP Leader Jagmeet Singh wins federal seat in high-stakes Burnaby South byelection" . , February 25, 2019. He was elected to the Legislative Assembly of Ontario in 2011, representing |
United Nations Security Council Resolution 2023
United Nations Security Council Resolution 2023 was unanimously adopted on 5 December 2011. Resolution Concerned at the potential use of the Eritrean mining sector as a financial source to destabilize the Horn of Africa region, the Security Council reinforced the sanctions regime on that country to prevent mining funds from contributing to its continued violations of those measures. Adopting resolution 2023 (2011), under Chapter VII of the Charter, by a vote of 13 in favour to none against, with 2 abstentions ( China, Russian Federation), the Council demanded that Eritrea cease all direct or indirect efforts to destabilize States, and decided that States shall "undertake appropriate measures to promote the exercise of vigilance" in business dealings with Eritrea's mining sector. To that end, it requested its Sanctions Committee concerning Somalia and Eritrea to draft, with the assistance of the Somalia/Eritrea Monitoring Group, due diligence guidelines for States' optional u ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United Nations
The United Nations (UN) is an intergovernmental organization whose stated purposes are to maintain international peace and international security, security, develop friendly relations among nations, achieve international cooperation, and be a centre for harmonizing the actions of nations. It is the world's largest and most familiar international organization. The UN is headquarters of the United Nations, headquartered on extraterritoriality, international territory in New York City, and has other main offices in United Nations Office at Geneva, Geneva, United Nations Office at Nairobi, Nairobi, United Nations Office at Vienna, Vienna, and Peace Palace, The Hague (home to the International Court of Justice). The UN was established after World War II with Dumbarton Oaks Conference, the aim of preventing future world wars, succeeding the League of Nations, which was characterized as ineffective. On 25 April 1945, 50 governments met in San Francisco for United Nations Conference ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Eritrea
Eritrea ( ; ti, ኤርትራ, Ertra, ; ar, إرتريا, ʾIritriyā), officially the State of Eritrea, is a country in the Horn of Africa region of Eastern Africa, with its capital and largest city at Asmara. It is bordered by Ethiopia in the south, Sudan in the west, and Djibouti in the southeast. The northeastern and eastern parts of Eritrea have an extensive coastline along the Red Sea. The nation has a total area of approximately , and includes the Dahlak Archipelago and several of the Hanish Islands. Human remains found in Eritrea have been dated to 1 million years old and anthropological research indicates that the area may contain significant records related to the evolution of humans. Contemporary Eritrea is a multi-ethnic country with nine recognised ethnic groups. Nine different languages are spoken by the nine recognised ethnic groups, the most widely spoken language being Tigrinya, the others being Tigre, Saho, Kunama, Nara, Afar, Beja, Bilen and Ar ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Birthright Citizenship In The United States
Birthright citizenship in the United States is United States citizenship acquired by a person automatically, by operation of law. This takes place in two situations: by virtue of the person's birth within United States territory or because one or both of their parents is (or was) a US citizen. Birthright citizenship contrasts with citizenship acquired in other ways, for example by naturalization. Birthright citizenship is guaranteed to most people born on U.S. territory by the first part of the Citizenship Clause introduced by the Fourteenth Amendment to the United States Constitution (adopted July 9, 1868), which states: :"All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside". The Amendment overrode the Supreme Court decision in ''Dred Scott v. Sandford'' (1857) that denied US citizenship to African Americans, whether born in the United States or not, and whether ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Taxation
International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. The manner of limitation generally takes the form of a territorial, residence-based, or exclusionary system. Some governments have attempted to mitigate the differing limitations of each of these three broad systems by enacting a hybrid system with characteristics of two or more. Many governments tax individuals and/or enterprises on income. Such systems of taxation vary widely, and there are no broad general rules. These variations create the potential for double taxation (where the same income is taxed by different countries) and no taxation (where income is not taxed by any country). Income tax systems m ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Congress
The United States Congress is the legislature of the federal government of the United States. It is bicameral, composed of a lower body, the House of Representatives, and an upper body, the Senate. It meets in the U.S. Capitol in Washington, D.C. Senators and representatives are chosen through direct election, though vacancies in the Senate may be filled by a governor's appointment. Congress has 535 voting members: 100 senators and 435 representatives. The U.S. vice president has a vote in the Senate only when senators are evenly divided. The House of Representatives has six non-voting members. The sitting of a Congress is for a two-year term, at present, beginning every other January. Elections are held every even-numbered year on Election Day. The members of the House of Representatives are elected for the two-year term of a Congress. The Reapportionment Act of 1929 establishes that there be 435 representatives and the Uniform Congressional Redistricting Act requires ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Treaty Clause
The Treaty Clause of the United States Constitution (Article II, Section 2, Clause 2) establishes the procedure for ratifying international agreements. It empowers the President as the primary negotiator of agreements between the United States and other countries, and holds that the advice and consent of a two-thirds supermajority of the Senate renders a treaty binding with the force of federal law. Text Background Treaties under the Articles of Confederation As with the drafting of the U.S. Constitution as a whole, the Treaty Clause was influenced by perceived flaws and limitations of the Articles of Confederation, the first governmental framework of the United States. The Articles established a weak central government and accorded significant autonomy and deference to the individual states. The unicameral Congress of the Confederation was the sole national governing body, with both legislative and executive functions, including the power to make treaties. However, to t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure provided over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitutio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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