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Jurisdiction And Responsibility: Community And The Force Of Law Between Khadr And Amnesty, Craig M. Scott
Jurisdiction And Responsibility: Community And The Force Of Law Between Khadr And Amnesty, Craig M. Scott
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No abstract provided.
Improving Inter-Nation Equity Through Territorial Taxation And Tax Sparing, Jinyan Li
Improving Inter-Nation Equity Through Territorial Taxation And Tax Sparing, Jinyan Li
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The current international tax system allocates the taxation of cross-border income by reference to the residence of the taxpayer and/or the source of income. The governing rules are contained in domestic tax laws and bilateral tax treaties. As noted by Professor Easson, the current regime of allocation is not based on any real agreement between nations and cannot be rationalized by any “obvious principle of fairness”. In fact, it is biased in favour of the capital exporting nations that devised the rules of the game. In order to improve fairness, Professor Easson considered it desirable to have some “redistribution” in …
Reforming The Law Of Crossborder Litigation: Judicial Jurisdiction, Janet Walker
Reforming The Law Of Crossborder Litigation: Judicial Jurisdiction, Janet Walker
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This consultation paper prepared for the Law Commission of Ontario, in association with a Working Group of private international law specialists, considers the current state of the common law in Ontario and the options for codification.