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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 …
Air Travel, Accidents And Injuries: Why The New Montreal Convention Is Already Outdated, Andrew Field
Air Travel, Accidents And Injuries: Why The New Montreal Convention Is Already Outdated, Andrew Field
Dalhousie Law Journal
The 1999 Convention for the Unification of Certain Rules for International Carriage by Air (the "Montreal Convention") came into force in 2003. It is the latest in a series of attempts to replace a number of variations on the 1929 Warsaw Convention with a single agreement which regulates the rights and liabilities of international air carriers, their passengers and shippers. At the time, the Montreal Convention was hailed as providing better protection and compensation for victims of air accidents. However despite its recent adoption, in relation to claims for death and personal injuries the Montreal Convention is still firmly planted …