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Full-Text Articles in Law
Towards A Network Of Marine Protected Areas In The South China Sea: Legal And Political Perspectives, Hai Dang Vu
Towards A Network Of Marine Protected Areas In The South China Sea: Legal And Political Perspectives, Hai Dang Vu
PhD Dissertations
The once pristine and rich marine environment of the South China Sea is degrading at an alarming rate due to the rapid socioeconomic development of the region. Despite this, and because mainly of complicated sovereignty and maritime boundary disputes, coastal States have not been able to develop effective regional cooperation to safeguard the shared marine environment. This dissertation, “Towards a Network of Marine Protected Areas in the South China Sea: Legal and Political Perspectives”, researches legal and political measures to support the development of a network of marine protected areas in the South China Sea. Such a network, if properly …
Settlement, Compromise, And Forgiveness In Canadian Income Tax Law, Colin Jackson
Settlement, Compromise, And Forgiveness In Canadian Income Tax Law, Colin Jackson
LLM Theses
This thesis looks at legal mechanisms allowing the non-collection of tax debts in the tax systems of Canada and the United States. The goal is to shed light on the choices made in Canada's tax collection system by juxtaposing it with the American system. The comparison reveals differences in the ways in which the two jurisdictions allow taxpayers to participate in the tax system and differences in how the two jurisdictions choose to make decisions about the forgiveness of tax debts. Although Canada has generally rejected the idea of compromise within the tax system, there is a tax policy case …