Open AccessExtranational Taxation: Canada and UNCLOS Article 82
Author(s) -
Micah Burch
Publication year - 2019
Publication title -
canadian tax journal/revue fiscale canadienne
Language(s) - English
Resource type - Journals
ISSN - 0008-5111
DOI - 10.32721/ctj.2019.67.3.sym.burch
Subject(s) - united nations convention on the law of the sea , sovereignty , convention , political science , law , international trade , economics , politics
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.
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