Extranational Taxation: Canada and UNCLOS Article 82

Micah Burch
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Micah Burch: University of Sydney Law School

Canadian Tax Journal, 2019, vol. 67, issue 3, 729-753

Abstract: The author considers the taxation of "extranational income" (income that arises outside the geographical borders of any country's national sovereignty) through the lens of Canada's experience with article 82 of the United Nations Convention on the Law of the Sea.

Keywords: International taxation; maritime law; sovereignty; space; nexus; mineral resources (search for similar items in EconPapers)
Date: 2019
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DOI: 10.32721/ctj.2019.67.3.sym.burch

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