Monday, July 17, 2017
Kim Brooks (Schulich School of Law), What’s Up: BEPS and the New International Tax Order (JOTWELL) (reviewing Allison Christians (McGill), BEPS and the New International Tax Order, 2017 BYU L. Rev. ___ (2017):
It’s easy to underestimate the value of a good “what’s up” article. If you’ve been doing that, then you should take a look at BEPS and the New International Tax Order for a reminder of their value.
“What’s up” articles are the salve of the academy. They take a rapidly changing field of inquiry or policy space or legal doctrine and they encapsulate the state of play in a way that brings out and makes assessable the highlights.
This line of scholarly work is helpful to folks who have drifted from the area of inquiry and to those who are deeply lost in its weeds. Good what’s up scholarship should be evaluated on three criteria: (1) does the article provide an orienting matrix to the work in the particular area; (2) does it appropriately highlight the aspects of that rapidly changing area in ways that emphasizes what matters and de-emphasizes or ignores matters of little importance (put another way, does it respect the fact that not all developments are of equal importance); and (3) is it a pleasure to read.
“BEPS and the New International Tax Order” satisfies these criteria.