David Robertson, Daniel Sandler, Brian Studniberg, Louis Tassé and Roger Taylor, Couzin Taylor's Guide to Income Tax Administration (Toronto: CICA, 2011) (forthcoming) Daniel Sandler and Stephen Barkoczy, Government Venture Capital Incentives: A Multi-Jurisdiction Comparative Analysis (Sydney: Australian Tax Research Foundation, 2007, xi, 230 pp. Daniel Sandler, Venture Capital and Tax Incentives: A Comparative Study of Canada and the United States, Canadian Tax Paper No. 108 (Toronto: Canadian Tax Foundation, 2004), xxi, 527 pp. Daniel Sandler, Tax Treaties and Controlled Foreign Company Legislation: Pushing the boundaries, 2nd ed. (The Hague: Kluwer Law International, 1998), xxv, 298 pp. (First ed.: London: The Institute of Taxation in collaboration with The Institute for Fiscal Studies, 1994, xii, 152 pp.) Daniel Sandler, The Taxation of International Entertainers and Athletes: All the world’s a stage (The Hague: Kluwer Law International, 1995), xv, 356 pp. Daniel Sandler, A Request for Rulings (London: The Institute of Taxation in collaboration with The Institute for Fiscal Studies, 1994), xii, 97 pp. Daniel Sandler, History’s Legacy, Today’s Anomalies: Selected Aspects of the Taxation of Companies in the United Kingdom. An International Comparison (London: Butterworths, 1993), xiv, 89 pp. Daniel Sandler, Harmonising the Fringes of National Insurance and Income Tax, IFS Commentary No. 36 (London: The Institute for Fiscal Studies, March 1993), 26 pp. Chapters in Books/Looseleaf Services Daniel Sandler and Tim Edgar, "Dispute Resolution, Statutory Interpretation and Tax Avoidance" Chapter 10 in Tim Edgar, Daniel Sandler, Arthur Cockfield (eds.), Materials on Canadian Income Tax. 14th ed. (Toronto: Carswell, 2010), 65 pp. Daniel Sandler, "Taxation of Artistes and Sportsmen in Canada" and "Problems Taxing Non-Resident Artistes and Sportsman", both in Xavier Oberson, ed., International Taxation of Artistes and Sportsmen (Droit Fiscal Suisse et Internationale, vol. 4) (Geneva: Bruylant, 2009) Daniel Sandler, "The Problematic Allocation of Taxing Rights Under Article 17 of the OECD Model", in Michael Lange, ed., Source vs. Residence: The Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives (London, UK: Kluwer Law International, 2008). Daniel Sandler, “The Minister’s Burden under GAAR” in David G. Duff and Harry Erlichman, eds., Tax Avoidance in Canada after Canada Trustco and Mathew (Toronto: Irwin Law, 2007), 85-106. Daniel Sandler, “Dispute Resolution, Statutory Interpretation and Tax Avoidance”, Chapter 10 in Tim Edgar and Daniel Sandler, (eds.), Materials on Canadian Income Tax, 13th ed. (Toronto: Carswell, 2005), 72 pp. Daniel Sandler, “GAAR and the Supreme Court of Canada: The Road to Nowhere” in David Chodikoff and Jim Horvath, eds., Advocacy and Taxation in Canada (Toronto: Irwin Law, 2004), 430-469. Daniel Sandler, Duncan Osborne, and Ian Crosbie, “Canada” in The International Guide to the Taxation of Sportsmen and Sportswomen (Amsterdam: IBFD Publications) (looseleaf) (first published in 2002; updated annually), approx. 65 pp. Daniel Sandler, “Dispute Resolution, Statutory Interpretation and Tax Avoidance”, Chapter 10 in Tim Edgar, Jinyan Li and Daniel Sandler, (eds.), Materials on Canadian Income Tax, 12th ed. (Toronto: Carswell, 2000), 60 pp. Daniel Sandler, “General Introduction” in The International Guide to Advance Rulings(Amsterdam: IBFD Publications) (looseleaf) (first published in 1998), 10 pp. Daniel Sandler, “Canada” in The International Guide to Advance Rulings (Amsterdam: IBFD Publications) (looseleaf) (first published in 1998; updated annually to 2004), 85 pp. Papers in Peer-Reviewed Journals Ryan A.
Compton, Christopher
Nicholls, Daniel
Sandler and Lindsay M.
Tedds, “Insider Reporting
Obligations and Options Backdating” (2011) vol. 26, no. 3 Banking
& Finance Law Review 473-490. Ryan Compton, Daniel Sandler, Lindsay Tedds,
“Options Backdating: A Canadian Perspective” (2009) vol. 47, no. 3 Canadian Business Law Journal
363-391. Daniel Sandler, “The Minister’s Burden Under GAAR” (2006) vol. 54, no. 1 Canadian Tax Journal 3-22. Daniel Sandler and Tim Edgar, “The Tax Expenditure Program for Charitable Giving: Kicking a Gift Horse in the Teeth” (2003) vol. 51, no. 6 Canadian Tax Journal 2193-2214. Available online at http://www.ctf.ca/ctfweb/Documents/PDF/2003ctj/2003ctj6-sandler.pdf Daniel Sandler, “The Benchmark Income Tax Treatment of Employee Stock Options: A Basis for Comparison”(2003) vol. 51, no. 3 Canadian Tax Journal 1204-1229. Available online at http://www.ctf.ca/ctfweb/Documents/PDF/2003ctj/2003ctj3_sandler.pdf Daniel Sandler, “The Tax Treatment of Employee Stock Options: Generous to a Fault” (2001) vol. 49, no. 2 Canadian Tax Journal 259-319. Available online at http://www.ctf.ca/ctfweb/Documents/PDF/2001ctj/2001ctj2_sandler.pdf Duncan Osborne and Daniel Sandler, “A Tax Expenditure Analysis of Labour-Sponsored Venture Capital Corporations” (1998) vol. 46, no. 3 Canadian Tax Journal499-574. Jinyan Li, and Daniel Sandler, “The Relationship Between Domestic Anti-Avoidance Legislation and Tax Treaties” (1997) vol. 45, no. 5 Canadian Tax Journal 891-958. Daniel Sandler, “Character Rolls: Property Transfers and Characterization Issues” (1996) vol. 44, no. 3 Canadian Tax Journal 605-679. Rachel Griffiths, Daniel Sandler and John van Reenen, “Tax Incentives for R&D” (1995) vol. 16, no. 2 Fiscal Studies 21-44. Daniel Sandler, “Slicing the Shadow—The Continuing debate over Unitary Taxation and Worldwide Combined Reporting” [1994] British Tax Review 572-597. Daniel Sandler, “The Revenue Giveth—The Revenue Taketh Away” (1994) vol. 53, no. 2 Cambridge Law Journal 273-281. Daniel Sandler, “Family Law and the Family Jewels” (1991) vol. 39, no. 3 Canadian Tax Journal 513-535. Editorships Tim Edgar, Daniel Sandler, Arthur Cockfield (eds.), Materials on Canadian Income Tax,
14th ed. (Toronto: Carswell, 2010), xiii, 807 pp. plus tables, index. Tim Edgar and Daniel Sandler (eds.), Materials on Canadian Income Tax, 13th ed. (Toronto: Carswell, 2005), xvi, 815 pp. plus tables, index. Editor-in-Chief, The International Guide to Advance Rulings (Amsterdam: IBFD Publications, 1997-2004) (loose-leaf service covering rulings procedures in 56 countries). Tim Edgar, Jinyan Li and Daniel Sandler, (eds.), Materials on Canadian Income Tax, 12th ed. (Toronto: Carswell, 2000), xvi, 833 pp. plus tables, index Brian J. Arnold, Tim Edgar, Jinyan Li, and Daniel Sandler, (eds.), Materials on Canadian Income Tax, 11th ed. (Toronto: Carswell, 1996), xii, 853 pp. plus index. Associate Editor (1990 - 1992), Revenue Canada Round Table Annotated, (Toronto: CCH Canada Limited). A loose-leaf service covering the Round Tables at the Canadian Tax Foundation Annual National Conferences and Corporate Management Tax Conferences. I assisted in the preparation of section, key-word and case indexes and selected editorial comments. Case Comments in Peer-Reviewed Journals Daniel Sandler, “A Matter of Interest” [Collins et al. v. The Queen, 2010 FCA 12] (2010) vol. 58,
no. 2 Canadian Tax Journal
331-340. Daniel Sandler, “Tax Treaties and Controlled Foreign Company Legislation” [Bricom Holdings v. IRC (CA, UK); Schneider SA v. DVN (Lower Administrative Court of Paris, France); Strafor Facom SA v. DGI (Lower Administrative Court of Strasbourg, France)], [1998] British Tax Review 52-61. Daniel Sandler, “Character Rolls—An Update: Hickman Motors v. The Queen” (1997) vol. 45, no. 4 Canadian Tax Journal 771-780. Daniel Sandler, “Tax Treaties and Controlled Foreign Company Legislation—a world premier in the United Kingdom” [Bricom Holdings Ltd. v. I.R.C. (Special Commissioners, UK)], [1996] British Tax Review 544-553. Daniel Sandler, “Commerzbank—Fast track to harmonisation?” [R. v. IRC, ex parte Commerzbank AG (ECJ)], [1993] British Tax Review 517-519. Daniel Sandler, “Retrospective Tax Decisions—Treading Where Legislation Won’t” [Moodie v. IRC (HL, UK)] (1993) vol. 52, no. 3 Cambridge Law Journal 399-401. Papers in non-Peer-Reviewed Journals Daniel Sandler, "The Adventure in Venture Capital: Capital Gains vs. Ordinary Income" (May 15, 2006) vol. 42, no. 7 Tax Notes International 621-643. Daniel Deák and Daniel Sandler, “Hungary: CFC Legislation Introduced” (1997) vol. 37, no. 11 European Taxation 398-404. Papers in non-Peer-Reviewed Conference Proceedings (Invited) Caroline Morin and Daniel Sandler, “The
Vendor’s Treatment of Assumed Silviculture Obligations – A Comment on Daishowa-Marubeni” (2011) vol. VIII, no. 2 Resource Sector Taxation 562-568. Daniel Sandler, “The Canadian Rulings System: Practice and Procedure for the Foreign Investor” in International Business and Tax Law Aspects of Investing in Canada, IBFD International Tax Academy conference, Amsterdam, The Netherlands, April, 2000. Daniel Sandler, “The Impact of Canada’s Tax Treaty Arrangements on GAAR and Other Anti-Avoidance Legislation” (Toronto: Strategy Institute, 1998) (July and November). Daniel Sandler, “The General Anti-Avoidance Rule (GAAR): A Prognosis” in 1996 Ontario Tax Conference (Toronto: Canadian Tax Foundation, 1996), 14:1-14:45. Daniel Sandler, “Non-Resident Entertainers And Athletes—Taxing Problems” inTaxation of Non-Resident Entertainers, proceedings of a seminar held in Cannes, France, in 1995 during the 49th Congress of the International Fiscal Association (The Hague: Kluwer Law International, 1996), 3-24 and 143-147. Abstracts, Presentations at Conferences and Professional Meetings (Invited) Chair, Seminar B, “The Privilege for Tax
Advice” 64th Congress of the International
Fiscal Association, 2010 Rome, Italy, Aug. 29 – Sept. 2, 2010. Daniel Sandler, “Government Venture Capital
Investment Programs”, Industry Canada’s Distinguished Speakers in Economics series, November 3, 2008. Member of panel, Opening Plenary
Session, at the FullSail Summit, a conference focusing on small business
capital requirements in New Brunswick, Saint John, March 6-8, 2008. Daniel Sandler, “The Problematic Allocation of Taxing
Rights under Article 17 of the OECD Model”, at a conference, “Source versus
Residence: The Allocation of Taxing
Rights in Tax Treaty Law”, Vienna,
Austria,
November 8-10, 2007. Daniel Sandler, “Problems Taxing
Non-Resident Artistes and Sportsmen” and country report, “Canada” at a
conference, “International Taxation of Artistes and Sportsmen”, Geneva,
Switzerland, October 11-12, 2007. Session Chair, “The Importance of Venture Capital in Promoting Entrepreneurship”, at the Canada-US Law Institute annual conference, Cleveland, OH, April 13-14, 2007. Daniel Sandler, “Global Developments in Venture Capital Schemes and Implications for Australian Investors” at a symposium, “Developments in Venture Capital Structures and Incentive Schemes”, Melbourne, February 6, 2007. Daniel Sandler, “Evaluating State Venture Capital Tax Incentives”, at the National Association of Seed and Venture Fund’s first “State Venture Capital Symposium”, Washington, DC, May 18, 2006. Daniel Sandler, “Venture Capital Tax Incentives in the United States and Canada”, Key Note Speaker at “Venture Capital Symposium: Tax and Expenditure Subsidies for Commercialising Innovation”, hosted by the Intellectual Property and Research Institute of Australia, Faculty of Law, University of Melbourne, February 2, 2006. Daniel Sandler, “Reducing the Adventure in Venture Capital—Sharpening the Divide between Capital Gains and Ordinary Income”, at the Australasian Tax Teachers Association Conference 2006, Melbourne, Australia, January 30 – February 1, 2006. Member of panel, “GAAR: Session 2” at “Tax Summit: Interpreting GAAR, Tax Shelters, Tax Practice Review”, LexisNexis Conference Series, Toronto, December 13, 2005. Daniel Sandler, “The Minister’s Burden Under GAAR”, at “The Supreme Court of Canada and the General Anti-Avoidance Rule: Tax Avoidance after Canada Trustco andMathew”, University of Toronto Faculty of Law, November 18, 2005. Daniel Sandler, “The Role of Government in Tech-Led Development”, Industry Canada, Ottawa, June 2005. Daniel Sandler, “Controlled Foreign Corporation Rules and Developing Economies”, Bombay Management Association 10th International Tax Conference, Mumbai, India, December 2-4, 2004. Daniel Sandler, “The Role of Government in Tech-Led Development”, 2004 NASVF Confernce, Salt Lake City, Utah, November 10-12, 2004. Chair of panel, “Application of Tax Treaties in Case of CFC Legislation”, High Level Scientific Conference, Rust, Austria, July 3-5, 2003. Member of panel, “CFC Regulations: Recent Developments”, 3rd International Tax Law Summer Conference, Rust, Austria, July 6-10, 2003. Member of panel, Seminar B, “Recent Developments in International Tax”, 56th Congress of the International Fiscal Association, Oslo, Norway, August 25-30, 2002. Daniel Sandler, “Here We GAAR Again”, presentation given to the Department of Justice Tax Litigation Group, Toronto, February 7, 2002. Daniel Sandler, “Financing the New Economy, North American Style”, 10th Residential Conference of the Institute for Fiscal Studies, Oxford, UK, March 23-24, 2001. Member of panel, Subject II, “Advance Rulings”, 53rd Congress of the International Fiscal Association, Eilat, Israel, October 10-15, 1999. Daniel Sandler, “Government Incentives for Venture Capital Formation”, International Bureau of Fiscal Documentation, Amsterdam, The Netherlands, 1999. Daniel Sandler, “Hickman Motors Ltd. v. The Queen”, CBAO Taxation Section Meeting, Toronto, Canada, 1997. Daniel Sandler, “Taxation Rulings—Developing a System for the UK”, Australasian Tax Teachers’ Association Conference, Perth, Australia, 1995. Daniel Sandler, “The Interaction Between the UK’s Controlled Foreign Company Legislation and Tax Treaties”, Sheffield Hallam University Taxation Conference, Sheffield, England, 1993. Daniel Sandler, “Selected Aspects of the Taxation of Companies in the United Kingdom. An International Comparison”, Sheffield Hallam University Taxation Conference, Sheffield, England, 1992. Abstracts, Presentations (Other) Daniel Sandler, “Venture Financing: Lessons from the US?”, presented at the Canada Studies Center at UC Berkeley, Thursday, April 27, 2000; and at the Canadian Consulate, San Francisco | Silicon Valley, June 5, 2000. Reports published from consultantships with governments Stephen Barkoczy, Daniel Sandler, John Glover and Richard Kowalski, Venture Capital Tax Expenditure Programs: An International Comparative Analysis of Legal Structures and Benefits. A Report Prepared for the Department of Industry, Tourism and Resources, Commonwealth of Australia (Melbourne: Monash University, December 2006). Brian J. Arnold, Jinyan Li, and Daniel Sandler, Comparison and Assessment of the Tax Treatment of Foreign-Source Income in Canada, Australia, France, Germany and the United States. Working Paper 96-1 (Ottawa: Technical Committee on Business Taxation, Department of Finance, December 1996), 47 pp. Non-published reports from consultantships with governments Tim Edgar and Daniel Sandler, Information Reporting Requirements for Interests in Foreign Corporations, Partnerships, Trusts and Other Foreign Property—Australia, France, Germany, Japan, Mexico, New Zealand, the United Kingdom and the United States. A report for the Auditor General of Canada. January, 1998. Brian J. Arnold, Jinyan Li, and Daniel Sandler, Information Reporting Requirements—Canada, Australia, and the United States. A report for the Auditor General of Canada. April 1996. Asif Hasan Qureshi (ed.), The Public International Law of Taxation: Text, Cases & Materials (London: Graham & Trotman/Martinus Nijhoff, 1994) in [1995] British Tax Review 620-621. Sol Picciotto, International Business Taxation: A Study in the Internationalization of Business (London: Weidenfeld and Nicolson, 1992) in (1992) vol. 51, no. 3 Cambridge Law Journal 563-564.
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