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Full-Text Articles in Law

Tax Treaty Treatment Of Royalty Payments From Low-Income Countries: A Comparison Of Canada And Australia’S Policies, Kim Brooks Dec 2007

Tax Treaty Treatment Of Royalty Payments From Low-Income Countries: A Comparison Of Canada And Australia’S Policies, Kim Brooks

Articles, Book Chapters, & Popular Press

The proposal made in this paper is a modest one: that high-income countries should further the cause of reducing global inequality by ensuring that in their tax treaties with low-income countries they do not usurp needed revenues by reducing low-income countries' ability to collect tax on income with a source in the low-income country. This argument is made in the specific context of the taxation of royalty payments, which present one of the most extreme examples of high-income countries unfairly confiscating revenues that appropriately belong to their low-income treaty partners. The Organisation for Economic Co-operation and Development (OECD) model tax …


Invasive Seaweed: Global And Regional Law And Policy Responses, Meinhard Doelle, Moira Mcconnell, David Vanderzwaag Jan 2007

Invasive Seaweed: Global And Regional Law And Policy Responses, Meinhard Doelle, Moira Mcconnell, David Vanderzwaag

Articles, Book Chapters, & Popular Press

We consider law and policy responses to invasive seaweeds at global and regional levels. Key global regimes considered include the 1982 United Nations Convention on the Law of the Sea, the Convention on Biological Diversity, the Ramsar Convention and the Bonn Convention on Migratory Species. Contributions from the Food and Agriculture Organization and the International Maritime Organization are also considered in the global context. At a regional level, examples of efforts in North America and Europe are offered to illustrate challenges and opportunities for regional responses to invasive seaweeds. We conclude with law and policy recommendations, most notably the need …


Book Review: Gary Botting, Extradition Between Canada And The United States (Ardsley: Transnational Publishers, 2005), Robert Currie Jan 2006

Book Review: Gary Botting, Extradition Between Canada And The United States (Ardsley: Transnational Publishers, 2005), Robert Currie

Articles, Book Chapters, & Popular Press

Both domestic and international laws regarding the extradition of fugitive criminal offenders are in a state of flux throughout the world. The current legal landscape reflects tension between the interest of state authorities in promoting “security,” on the one hand, and increasing recognition that human rights obligations are at play, on the other. Gary Botting’s book, Extradition Between Canada and the United States, successfully addresses this tension by way of a detailed examination of what is probably the most integrated extradition partnership outside the European Union.


Consumer Privacy And Radio Frequency Identification Technology, Teresa Scassa, Theodore Chiasson, Michael Deturbide, Anne Uteck Jan 2006

Consumer Privacy And Radio Frequency Identification Technology, Teresa Scassa, Theodore Chiasson, Michael Deturbide, Anne Uteck

Articles, Book Chapters, & Popular Press

Radio Frequency ID tags are poised to replace the UPC barcode as a mechanism for inventory control in the wholesale and retail contexts. Yet the tiny chips offer a range of potential uses that go beyond the bar code. In this paper the authors define RFID technology and its applications. They explore the privacy implications of this technology and consider recent attempts in the U.S. and European Union to grapple with the privacy issues raised by the deployment of RFIDs at the retail level. The authors then consider the extent to which Canada's Personal Information Protection and Electronic Documents Act …


When Will We Have Cross-Border Licensing Of Copyright And Related Rights In Europe?, Lucie Guibault Jan 2005

When Will We Have Cross-Border Licensing Of Copyright And Related Rights In Europe?, Lucie Guibault

Articles, Book Chapters, & Popular Press

In Europe, much has been written recently about the collective management of copyright and related rights. April 2004 saw the publication of the European Commission’s Communication to the Council and the European Parliament on the Management of Copyright and Related Rights in the Internal Market. This communication confirms the Commission’s intention to adopt, in the not too distant future, a directive on the governance of the societies for collective management of copyright and related rights (collecting societies) in Europe. In addition to describing the current situation in the area of collective management of copyright and related rights in the European …


Book Review: Tax Stories: An In-Depth Look At Ten Leading Federal Income Tax Cases, Kim Brooks Jan 2003

Book Review: Tax Stories: An In-Depth Look At Ten Leading Federal Income Tax Cases, Kim Brooks

Articles, Book Chapters, & Popular Press

This piece is a book review of Tax Stories, a book edited by Paul L. Caron. It reviews the contributions of Tax Stories, and provides a summary of each of the book's ten chapters, comparing the American tax cases discussed to the Canadian treatment of the same issues.


Le Tir Manqué De La Directive Européenne Sur Le Droit D’Auteur Dans La Société De L’Information, Lucie Guibault Jan 2002

Le Tir Manqué De La Directive Européenne Sur Le Droit D’Auteur Dans La Société De L’Information, Lucie Guibault

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Entre 1991 et 2001, le Conseiletle Parlement européens ont adopté sept directives touchant au droit d’auteur. L’objectif premier detelles directives est d’assurer le bon fonctionnement du Marché intérieureuropéen, en d’autrestermes d’assurer que biens, services, personnes et capitaux peuvent circuler librementet sans discrimination à l’intérieur du territoire de l’Union européenne. Naturellement, desconsidérations d’ordre culturel ne sont pas étrangères à l’adoption des directives dans le domaine du droit d’auteuret des droits voisins. Jusqu’ici pourtant, les directives relatives au droit d’auteuretaux droits voisins ont harmonisé ce secteur du droitde manière «verticale», c’est-à-dire qu’elles ont eu pour but derégler des questions de nature ponctuelle …


Hired Guns And Smoking Guns: Mccabe V British American Tobacco Australia Ltd, Camille Cameron Jan 2002

Hired Guns And Smoking Guns: Mccabe V British American Tobacco Australia Ltd, Camille Cameron

Articles, Book Chapters, & Popular Press

Significant ethical and procedural issues raised in the case of McCabe v British American Tobacco Australia Services Ltd - history of events leading to the Supreme Court of Victoria decision, particularly the implementation of the controversial 'Document Retention Policy' - procedural issues, including the role and purpose of discovery, nature of the striking out remedy and extent to which the adversarial system might be to blame for some of the conduct of the defence and its solicitors - ethical issues raised in the case - close links between American and Australian tobacco litigation and the influence of American tobacco lawyers …


The Contested Lessons Of Euthanasia In The Netherlands, Jocelyn Downie Jan 2000

The Contested Lessons Of Euthanasia In The Netherlands, Jocelyn Downie

Articles, Book Chapters, & Popular Press

In this paper, while I will conclude that the Dutch experience should give us some concern about a slippery slope, I will, more importantly, also conclude that it should not give us the level of concern suggested by some commentators. I will argue that it does not provide a basis on which to conclude that assisted suicide and voluntary active euthanasia should not be decriminalized in Canada. Rather, it provides a basis for proceeding with caution and developing a permissive regime that places barriers on the slope and contains mechanisms by which slippage down the slope can be detected (and, …


Forum Selection And Choice Of Law Clauses In International Contracts: A United States Viewpoint With Particular Reference To Maritime Contracts And Bills Of Lading, Phillip A. Buhler Jan 1995

Forum Selection And Choice Of Law Clauses In International Contracts: A United States Viewpoint With Particular Reference To Maritime Contracts And Bills Of Lading, Phillip A. Buhler

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This Article approaches the topic of forum selection from a U.S. perspective. It is reasonable to expect, however, particularly with regard to bills of lading and maritime trade, that the approach of other nations toward international contracts is, or soon will be, very similar. For the sake of simplicity, "choice of law" and "choice of forum" will be addressed together, and referred to as either "choice of forum" or "forum selection." Many contracts only specify a particular forum, while others specify only the application of a particular law. U.S. courts and international conventions have generally taken the same approach to …


Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc Jan 1985

Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc

Articles, Book Chapters, & Popular Press

Passion is a cogently structured, compel Jingly argued and seductively enthralling masterpiece which, in years to come, will undoubtedly stand out as an inspirational source for many who seek social transformation. Unger's style, in this essay at least, is lucid and inviting. Substantively, Passion demonstrates not only the depth of his penetrating intellect but also his command of an array of' disciplines. Unger's polymathy is all the more impressive when we remember that ours is an era in which idiosyncratic specialization is the norm.