Professor O’Brien’s current research relates to international taxation and direct investment, and discrimination and double taxation in the European Union (EU), including the use of arbitration to prevent double taxation both in the EU and in the Canada-US context. She is also pursuing research t...
Professor O’Brien’s current research relates to international taxation and direct investment, and discrimination and double taxation in the European Union (EU), including the use of arbitration to prevent double taxation both in the EU and in the Canada-US context. She is also pursuing research to compare the objectives, methods and policy concerns of the recent proposal by Canada’s government for corporate group consolidated taxation with the new proposal of the European Commission for a common consolidated corporate tax base in the EU.