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Full-Text Articles in Law
Corruption At The Intersection Of Business And Government: The Oecd Convention, Supply-Side Corruption, And Canada’S Anti-Corruption Efforts To Date, Milos Barutciski, Sabrina Bandali
Corruption At The Intersection Of Business And Government: The Oecd Convention, Supply-Side Corruption, And Canada’S Anti-Corruption Efforts To Date, Milos Barutciski, Sabrina Bandali
Osgoode Hall Law Journal
Over the last twenty years, international and regional conventions have been concluded to combat the corruption of public officials. Part I of the paper explains the genesis of international anti-corruption law and its focus on the “supply-side” of bribery transactions, drawing on the negotiating history and the experience of practitioners involved in the development of international anti-corruption law. Parts II and III examine Canada’s implementation of its international obligations and its enforcement record to date. Part IV of the paper concludes with an analysis of the challenges faced by Canadian businesses and the limitations of the focus on supply-side of …
The Role Of Corporate Governance In Curbing Foreign Corrupt Business Practices, Poonam Puri, Andrew Nichol
The Role Of Corporate Governance In Curbing Foreign Corrupt Business Practices, Poonam Puri, Andrew Nichol
Osgoode Hall Law Journal
The role of corporate and securities laws in addressing foreign corrupt business practices have, to date, received limited consideration. Departing from the substantial literature on the criminal and public law response to international corruption, the authors analyze Canada’s Corruption of Foreign Public Officials Act in comparison with British and American legislation and conclude that the Canadian regime relies too heavily on the use of criminal sanctions and fails to contemplate the role of behaviour modification in its legislative structure. Recognizing that multinational corporations are well placed to identify, expose, and prevent corrupt business practices, the authors propose a private law-based …
The Brazilian Clean Company Act: Using Institutional Multiplicity For Effective Punishment, Mariana Mota Prado, Lindsey Carson, Izabela Correa
The Brazilian Clean Company Act: Using Institutional Multiplicity For Effective Punishment, Mariana Mota Prado, Lindsey Carson, Izabela Correa
Osgoode Hall Law Journal
In Brazil’s battle against corruption over the past two decades, there has been significant progress associated with the systems of oversight and investigation but very little progress in holding corrupt actors legally accountable for their transgressions. We suggest that until very recently this could be partially explained by the fact that there was institutional multiplicity (i.e., duplication of functions) in oversight and investigative institutions, while at the punishment stage, a single and underperforming institution—the judiciary—exercised monopolistic authority. To circumvent the limits associated with Brazilian courts, the government is increasingly relying on administrative sanctions for corruption. It is in this context …
What Kind Of Corporation Tax Regime?, Sijbren Cnossen
What Kind Of Corporation Tax Regime?, Sijbren Cnossen
Osgoode Hall Law Journal
This article explores the taxation of corporations in the wider context of capital income taxation. The article discusses pros and cons of various income-based and cash-flow forms of corporation tax (CT) and concludes that the dual income tax (DIT), which taxes all capital income at the proportional CT rate, is to be preferred over other forms of taxing capital income. The DIT is best attuned to the reality of capital mobility and is not held hostage by the higher tax on labour income. Levied at a uniform flat rate, the DIT minimizes opportunities for tax arbitrage.