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Full-Text Articles in Law
Accountants, Privilege, And The Problem Of Working Papers, Paul Paton
Accountants, Privilege, And The Problem Of Working Papers, Paul Paton
Dalhousie Law Journal
Full and frank disclosure between corporate issuers and their auditors and accounting advisors is critical for maintaining access to the information required for audits and public confidence in the capital markets. While tax authorities in the United States, Australia, New Zealand and the United Kingdom have the power to make broad requests for working papers, in all four jurisdictions, legislation or administrative practice reflects the determination that the best approach for balancing tax and capital markets requirements is for the revenue authorities to seek working papers only in exceptional circumstances. Additionally, limited forms of privilege for accountants have been recognized …
Spaceship Sheriffs And Cosmonaut Cops, Lee Seshagiri
Spaceship Sheriffs And Cosmonaut Cops, Lee Seshagiri
Dalhousie Law Journal
This paper examines some of the current legal regimes applicable to criminal law in outer space and offers insights into options for future legal developments in the cosmos. It begins by setting out the context for law enforcement in outer space, emphasizing the commercial nature of future space exploration and the need for laws and law enforcement in that environment. Next, various methods for assigning legal jurisdiction in space are examined, and the underlying justifications for the exercise of such jurisdiction are considered. The paper goes on to explore preventative approaches to space crime, highlighting the usefulness of such approaches …