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Extranational Taxation: Canada and UNCLOS Article 82

Author

Listed:
  • Micah Burch

    (University of Sydney Law School)

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.

Suggested Citation

  • Micah Burch, 2019. "Extranational Taxation: Canada and UNCLOS Article 82," Canadian Tax Journal, Canadian Tax Foundation, vol. 67(3), pages 729-753.
    • Handle: RePEc:ctf:journl:v:67:y:2019:i:3:p:729-753
    DOI: https://doi.org/10.32721/ctj.2019.67.3.sym.burch
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