معرفی
David G. Duff is a Professor of Law and Director of the Tax LLM program at the Peter A. Allard School of Law, University of British Columbia. He specializes in tax law and policy, corporate and international taxation, environmental taxation, and distributive justice. Prior to joining UBC in 2009, he was a faculty member at the University of Toronto Faculty of Law and held roles in tax policy analysis with the Ontario Ministry of Finance. He is affiliated with organizations such as the Canadian Tax Foundation and the International Fiscal Association, and has been a visiting scholar at institutions including Oxford University and the Max Planck Institute for Public Finance.
Education: B.A., LL.B., M.A., LL.M.
Research interests include tax avoidance, statutory interpretation, environmental taxation, and the intersection of tax law with social justice. He has been widely cited by the Supreme Court of Canada, notably in the 2011 SCC 63 decision on the Canadian GAAR. His work explores tax policy's role in addressing inequality and climate change, with a focus on international tax frameworks and Canadian tax law reforms.
Publications span over 80 works, including seminal textbooks like *Canadian Income Tax Law* (7th ed., 2023) and *Taxation of Business Organizations in Canada*. His research trends emphasize GAAR interpretations, international tax treaty compliance, and environmental taxation strategies. Notable contributions include analyses of BEPS initiatives, cross-border income taxation, and the principal purpose test in treaty abuse prevention.
- Scientific Awards: Extensive citations in high-profile court decisions, though no explicit awards listed.
Advising and grants: No specific student advisees listed, but his leadership in tax LLM programs suggests extensive teaching and mentorship. Grants and funding details are not detailed in the provided texts.
Labs/Teams: Active in the Centre for Business Law at UBC and collaborates with global institutions like the Oxford University Centre for Business Taxation.
