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Arthur Cockfield Associate Professor B.A. (Western), LL.B. (Queen's), J.S.M., J.S.D. (Stanford) Queen's University Kingston, Ontario K7L 3N6 tel: (613) 533-6000, ext. 78296 fax: (613) 533-6509 Email: art.cockfield@queensu.ca

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Teaching Subjects

• Contracts
• Taxation

Recent Professional Achievements

• Canadian Federation for the Humanities and Social Sciences publication grant, 2009
• Authored report on 'Examining Policy Options for theTaxation of Outbound Direct Investment' for the Advisory Panel on Canada's System of International Taxation (2008)
• Social Science and Humanities Research Council (SSHRC) standard research grant for 'Protecting Taxpayer Privacy under Enhanced Cross-border Tax Information Exchanges: A Law and Technology Perspective', 2008-2011
• (as co-applicant) Major Collaborative Research Initiative for 'The New Transparency: Surveillance and Social Sorting' (2008-2015); $2.5 million
• NAFTA Tax Law and Policy book short-listed for the Doug C. Purvis Memorial Award for a work of excellence in economic policy (2006)
• Recipient of a Charles D. Gonthier Research Fellowship, Canadian Institute for the Administration of Justice (2005)
• American Tax Policy Institute research grant (2005)
• Research fellow (taxation law), Monash University (Australia), 2006 to present
• Member of the United Nations Educational, Scientific and Cultural Organization (UNESCO) International Editorial Council, 2001 to present (honorary appointment since 2005)

Current Research

• Tax,
• Law and Technology,
• Privacy

Recent Publications

• SSRN Author Page: http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=117948

Books

• Globalization and Its Tax Discontents: Tax Policy and International Investments: Essays in Honour of Alex Easson (University of Toronto Press, forthcoming 2010)(as editor)
• The Manager's Guide to International Taxation (featuring tax novella ‘La Brienza Winery: Tax Trouble in Wine Country')(Thomson Reuters (Carswell), forthcoming 2009)(with David Kerzner)
• Student Edition of the Income Tax Act (featuring tax novella ‘How to Manage a Difficult Tax Partner')(Thomson Reuters (Carswell), 2009)(with Martha O'Brien)
• Technology, Privacy and Justice (Montreal: Canadian Institute for the Administration of Justice, 2007))(co-edited with Lisa M. Austin and Patrick Molinari)
• NAFTA Tax Law and Policy: Resolving the Clash between Economic and Sovereignty Concerns (Toronto: University of Toronto Press, 2005), Book Review
• International Taxation in Canada: Principles and Practices (Toronto: LexisNexis, 2006) (with Jinyan Li and Scott Wilkie)

Academic Articles and Book Chapters

• (with Brian Arnold) What Can Trade Teach Tax? Examining Reform Options for Article 24 (Non-Discrimination) of the OECD Model Tax Treaty(report for the OECD Working Group on Taxation and Non-discrimination to be published in a forthcoming book)
• Protecting Taxpayer Privacy under Enhanced Cross-border Tax Information Exchange: Toward a Multilateral Taxpayer Bill of Rights(forthcoming law review article)
• The Taxation of Permanent Establishments in Canada, vol. 63 Bulletin for International Taxation p. 374 (2009)[IFA Annual Congress Special Issue]
• Examining Policy Options for the Taxation of Outbound Direct Investment: A Report for the Advisory Panel on Canada's System of International Taxation (Ottawa: Advisory Panel on Canada's System of International Taxation, Sept. 2008) [also available in French]
• Finding Silver Linings in the Storm: An Evaluation of Recent Canada-US Crossborder Tax Developments, C.D. Howe Institute Commentary no. 272 (2008)
• Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries, vol. 5 eJournal of Tax Research p. 199 (2007)
• (with Jason Pridmore) A Synthetic Theory of Law and Technology, vol. 8 Minnesota Journal of Law, Science and Technology p. 475 (2007)
• Protecting the Social Value of Privacy in the Context of State Investigations Using New Technologies, vol. 40 University of British Columbia Law Review p. 421 ( 2007)
• Federalism and Its Discontents, Book review of Kathryn Harrison (ed.): Racing to the Bottom? Provincial Interdependence in the Canadian Federation. University of British Columbia Press, Vancouver, 2006, vol. 33(1) Canada Public Policy CPP pp. 122-124 (March 2007)
• (with Lisa M. Austin) Introduction: Overview of Technological Challenges to Privacy and Security, in Lisa M. Austin, Arthur J. Cockfield and Patrick Molinari, eds., Technology, Privacy and Justice (Montreal: CIAJ, 2007)
• The Rise of the OECD as Informal World Tax Authority through the Shaping of National Responses to E-commerce Taxation, 8 Yale Journal of Law and Technology 136 (2006)

Lex Ex Machina poster for Law and Technology Art Exhibition, Queen's Faculty of Law, 2005 .

CV (with links to most books and articles)