Jennifer Farrell
Email: | jfarre9@uwo.ca |
Phone: | 519-661-2111 x83337 |
Office: | LB 117 |
LLB, LLM, PhD (Lond.) called to the Bar of Ontario.
Dr. Jennifer Farrell is an Assistant Professor in the Faculty of Law and an Associate Research Fellow at the Tax Administration Research Centre (TARC) at the University of Exeter Business School. Jennifer completed her doctoral research at Queen Mary, University of London, and an LLM in Tax at King's College London, England. Before joining Western, Jennifer held a Marie Skłodowska-Curie Fellowship in International Taxation at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, where she has also lectured on the LLM tax program. She has previously held research positions at Exeter Business School, University of Exeter and the University of London, England. Jennifer's doctoral research won the highly acclaimed International Fiscal Association's Mitchell B. Carroll prize, presented at the Association's 65th Congress in Paris, France. Jennifer was recognised among 71 women in the "100 Years of Women in Tax", as one of the most influential women in tax in the last 100 years, by the International Fiscal Association (IFA).
Her research interests look at the intersection of tax laws and cross-border taxation with other fields such as trade laws and technology (e.g., WTO law, EU law and cryptocurrencies). She is an active member of the Canadian Tax Foundation and IFA (holding positions on the Young IFA Network Committee (Canada) and Permanent Scientific Committee (Canada)). Jennifer has received research grants from the IFA (Canada), CPA Ontario, the Chartered Institute of Taxation (UK) and Western's Social Sciences and Humanities Review Board. Jennifer teaches Income Taxation, International Tax Law and International Tax Policy. In 2017-18, Jennifer was named "Professor of the Year" by the Student Legal Society.
Research Highlights
Recent Articles and Chapters:
Jennifer E. Farrell and Scott Wilkie, "Policy Forum: Reflections on the Relationship Between International Tax and Trade and Policy, and International Tax Avoidance" (2025) Canadian Tax Journal 73(2) 319-332.
Jennifer E. Farrell, "Crypto Assets: Tax Law and Policy in Canada" in Georg Kofler et al. Crypto Assets: Tax Law and Policy (IBFD, 2024) 223-249.
Books:
Lynne Oats with Jennifer E. Farrell and Rodrigo Ormeño-Pérez, Principles of International Taxation (2025, Bloomsbury, forthcoming).
Jennifer E. Farrell, The Interface of International Trade Law and Taxation (IBFD, Amsterdam).
Recent Presentations:
"Tariffs, Transfer Pricing and Digital Services Taxes in the Context of Trade Wars", IFA Canada, Annual International Tax Conference, Toronto (May 27-28, 2025).
"Some Questions on the Relationship between International Trade Law and International Tax Avoidance by Multinationals", American Society for International Law (ASIL), International Economic Law Biennial Conference, Michigan Law School, (May 16-17, 2025).
"Digital Services Taxes: Perspectives and Challenges from Canada, Austria and the United Kingdom" IFA Canada, YIN Practitioner Seminar, (January 16, 2025).
"Canada's Indirect Taxation of Mining Activities and Payments", Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Rust, Austria (July 1, 2023).
Chair and Discussant, "A North American View of State Aid", International Fiscal Association (Canada Branch), Distinguished Annual Lecture with Prof. Ruth Mason, (February 22, 2023).