---

---

The School of Public Policy was pleased to host Scott Wilkie, Partner, Blakes, Cassels & Graydon LPP for a special two-hour tax policy seminar.

The seminar explored the intersections of international tax and trade policy, particularly in relation to the origins and development of tax treaties and countries’ domestic tax rules to recognize tax rights with a view to limiting impediments to international trade. The seminar considered the origins of the Model Tax Convention of the Organization for Economic Co-operation and Development, the relationship between trade treaties and tax treaties, the effects of multi-jurisdictional activity of multinational enterprises on the adequacy of tax policy responses to avoid “double taxation” without encouraging “double non-taxation” as well as the connotations of those terms in the international tax environment.