Policy Forum: Reflections on the Relationship Between International Tax and Trade Law and Policy, and International Tax Avoidance

Jennifer E. Farrell () and Scott Wilkie ()
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Jennifer E. Farrell: Faculty of Law, Western University
Scott Wilkie: Blake Cassels & Graydon LLP, Toronto

Canadian Tax Journal, 2025, vol. 73, issue 2, 319-332

Abstract: Tax policy and law, trade policy and law, and consequential perceptions of what constitutes "international tax avoidance" are intrinsically connected, but too often these fields are examined separately without a necessary awareness of this connection. However, without understanding this connection, and states' interests in relation to each other as mobilized among other ways through their tax systems, both the theoretical and practical coherence of tax and trade law are undermined. In addition, the profound distinction between impugnable international tax avoidance when contrasted with what is merely, if not incontrovertibly, naturally occurring avoided tax because states' legal and tax regimes operate differently according to their interests, is not well enough understood in evaluating the adequacy and suitability of countries' fiscal interests in relation to each other. This article offers observations on these connections and a framework for considering them as much in practice as in tax and trade policy design.

Keywords: Tax avoidance; international taxation; international trade; OECD; BEPS; multinational corporations (search for similar items in EconPapers)
Date: 2025
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DOI: 10.32721/ctj.2025.73.2.pf.farrell

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