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Saving Corporate Tax: Three Recommendations Allison Christians H. Heward Stikeman Chair in Tax Law McGill University Faculty of Law

Saving Corporate Tax: Three Recommendations Allison Christians H. Heward Stikeman Chair in Tax Law McGill University Faculty of Law

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Page 1: Saving Corporate Tax: Three Recommendations Allison Christians H. Heward Stikeman Chair in Tax Law McGill University Faculty of Law

Saving Corporate Tax:Three Recommendations

Allison ChristiansH. Heward Stikeman Chair in Tax LawMcGill University Faculty of Law

Page 2: Saving Corporate Tax: Three Recommendations Allison Christians H. Heward Stikeman Chair in Tax Law McGill University Faculty of Law

accountability transparency participation

Impacts on Constituents

politicians

law on the books

humans

agencies

lawyers

accountants

law in action

judges

Page 3: Saving Corporate Tax: Three Recommendations Allison Christians H. Heward Stikeman Chair in Tax Law McGill University Faculty of Law

accountability

Reporting & Withholding

Page 4: Saving Corporate Tax: Three Recommendations Allison Christians H. Heward Stikeman Chair in Tax Law McGill University Faculty of Law

transparency

More Tax Disclosure

CountryBy

CountryReporting

Pro tip: It is not transparent if the public does not get to see it.

Page 5: Saving Corporate Tax: Three Recommendations Allison Christians H. Heward Stikeman Chair in Tax Law McGill University Faculty of Law

participation

Promote Inclusivity

Independent research

Page 6: Saving Corporate Tax: Three Recommendations Allison Christians H. Heward Stikeman Chair in Tax Law McGill University Faculty of Law

Allison ChristiansH. Heward Stikeman Chair in Tax LawMcGill University Faculty of Law

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