Document Type

Article

Publication Date

2025

Source Publication

Tax Notes International v.120, Dec. 8, 2025

Keywords

Offshore tax havens, tax law

Abstract

The use of offshore tax havens by Canadians and multinational enterprises is an intriguing problem for Canadian tax law. This submission explains why that is the case and recommends a systematic review of the existing law and specific reform ideas.

Comments

Jinyan Li is a professor of law and co-director of the LLM tax program at Osgoode Hall Law School of York University in Canada, and Angelo Nikolakakis is with EY Law LLP in Montreal. The following is based on a submission to the Standing Committee on Finance of the Canadian House of Commons on November 17 in regard to a study on offshore tax havens. Jinyan Li thanks members of the committee for their questions during her testimony on November 3, and Robin Morgan for his comments on an earlier draft. The authors remain solely responsible for the views expressed in this submission. Copyright 2025 Angelo Nikolakakis and Jinyan Li. All rights reserved.

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