Scott WilkieScott Wilkie is a tax partner of the Canadian law firm Blake, Cassels & Graydon LLP. He is the Vice Chair of the Permanent Scientific Committee of IFA. He is a past chair of the Canadian Tax Foundation and a member of the Board of Trustees of IBFD. He previously served as chair of the Tax Section of the Canadian Bar Association (CBA) and joint chair on the Joint Committee on Taxation of the CBA and the Canadian Institute of Chartered Accountants, co-chair of the Tax Committee of the American Bar Association Section of International Law, and president of the Canadian branch of the International Fiscal Association. Scott also served as a public policy adviser for the Canadian E-Business Opportunities Roundtable and the Canadian E-Business Initiative, and contributed to the work of the Minister of National Revenue's E-Commerce Advisory Panel. Scott has contributed to the tax policy work and discussions of the Organisation for Economic Co-operation and Development for many years with respect to a number of its international tax projects and was a member of the OECD Business Advisory Group for Business Restructurings; he has also contributed to the work of the United Nations Committee of Experts on International Cooperation in Tax Matters and served as a member of its sub-committee to address revisions to Article 12 (Royalties) and the related Commentary of the UN Model Double Taxation Convention.Scott holds the appointment Distinguished Professor of Practice at Osgoode Hall Law School, York University in Canada where he is also a co-director of the Osgoode Hall Law School Professional LLM in Tax Law, and he is an Executive Fellow of the School of Public Policy at the University of Calgary. In 2012, Scott was awarded a Queen Elizabeth II Diamond Jubilee Medal to recognize his significant contributions to the work of the Canadian Tax Foundation and more recently was awarded the Canadian Tax Foundation’s Lifetime Contribution Award in 2016b and the OsgoodePD Professional LLM teaching award in 2018. Scott received his LLB from the University of Toronto in 1980 and his BA with a concentration in economics from McMaster University and was called to the Ontario Bar in 1982.
WTO and Tax Policy
This course will explore the intersections of international tax and trade policy, particularly in relation to the origins and development of tax treaties and countries' domestic tax rules to recognize tax rights with a view to limiting impediments to international trade. The course will consider, in particular, the origins of the Model Tax Convention of the Organisation for Economic Co-operation and Development, the relationship between trade treaties and tax treaties, the effects of multi-jurisdictional activity of multinational enterprises on the adequacy of tax policy responses to avoid "double taxation" without encouraging "double non-taxation" as well as the connotations of those terms in the international tax environment. It will include consideration of the intersection of taxation and trade policies as well as the circumstances in which tax and trade regulation may be more or less multilateral taking account of their origins but also contemporary developments. This course is meant to complement students' experience with interpreting and understanding the application of tax treaties in the context of more broadly-based international tax rules, conventions, and customary practice.
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