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Articles 1 - 4 of 4
Full-Text Articles in Law
International Fisheries Management: A Comparative Analysis Of Legal Approaches To Management In The Context Of Polar Fisheries Regimes, Stuart Bruce Kaye
International Fisheries Management: A Comparative Analysis Of Legal Approaches To Management In The Context Of Polar Fisheries Regimes, Stuart Bruce Kaye
PhD Dissertations
This thesis examines the management of marine living resources in international law. The thesis considers the development of the two principal approaches to fisheries management. The first approach is based upon maximising the yield of particular stocks, and is reflected in the content of the 1982 United Nations Convention on the Law of the Sea. It has evolved out of fisheries management theory developed since the 1950s, and focuses upon extracting the maximum harvest of a particular stock while still permitting that stock's biological regeneration. The second approach uses the precautionary principle, and may include management directed at the entire …
Corporate Nonrecognition Provisions: A Comparison Of The U.S. And Canadian Tax Regimes, Catherine Brown, Christine Manolakas
Corporate Nonrecognition Provisions: A Comparison Of The U.S. And Canadian Tax Regimes, Catherine Brown, Christine Manolakas
Dalhousie Law Journal
This article compares the rules governing the federal income taxation of corporate reorganizations in Canada with those in the United States, including transfers of property to a corporation, corporate divisions, share-for-share exchanges, amalgamations or mergers, recapitalizations, and corporate dissolutions. The paper outlines the provisions governing a particulartype of corporate transaction, compares the Canadian tax results with those of the United States, comments on any differences between particular tax provisions, and examines the practical implications of these differences. The authors conclude that although there are a number of parallels between the U.S. and Canadian tax systems, fundamental differences exist that change …
Corporate Control: A Comparative Examination Of Corporate Law In Canada And The People's Republic Of China, Qin Zhao
LLM Theses
This thesis examines the concept of corporate control in Canadian and Chinese business enterprises. Going beyond traditional studies of corporate governance, which are concerned principally with the relationship between shareholders and corporate managers, this thesis explores the ways in which corporate law in China and in Canada regulates and arbitrates the relationships among all corporate participants, in the context of the political, social, economic and cultural milieu in which corporate law and policy in both countries has evolved. Through a comparative examination of corporate control issues under two specific corporate law regimes--that of the Canada Business Corporations Act (CBCA), and …
Prospectus Disclosure And The Role Of The Securities Commissions In Ontario And Bangladesh: A Comparative Study, Md. Anowar Zahid
Prospectus Disclosure And The Role Of The Securities Commissions In Ontario And Bangladesh: A Comparative Study, Md. Anowar Zahid
LLM Theses
The fundamental difference between Ontario law and Bangladesh law is that the former is based on the combination of the disclosure theory and the "blue sky" (merit review) theory while the latter is based on the disclosure theory alone. Accordingly, the Ontario Securities Commission (OSC) exercises twofold powers: it reviews the disclosures contained in a prospectus and also determines the merit of the offering. In other words, it ensures that "full, true and plain" disclosures are made in a prospectus, and at the same time it examines the offering to see whether any element jeopardizing the public interest is present …