Allison Christians

McGill University Faculty of Law

Prof. Allison Christians is the H. Heward Stikeman Chair in Tax Law at McGill University Faculty of Law, where she teaches and writes on topics of national and international tax law and policy. She holds a J.D. from Columbia University and an LL.M. in Taxation from New York University.

Blog: Tax, Society & Cultur

Session details


Legal circumventions: When does the form have to give way to the substance in tax matter?

onsdag, 21.11
10.45 to 11.30

Key questions addressed:

  • Do multinational companies owe an accounting of their worldwide tax compliance strategies to every country in which they operate?
  • Can and should tax authorities unilaterally impose an economic substance standard on the worldwide activities of multinational companies?
  • Can and should such a standard include the ability to look through tiered corporate structures to determine beneficial ownership?