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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 …
Tax Discrimination In The Nafta Bloc: The Impact Of Tax And Trade Agreements On The Cross-Border Trade In Services, Catherine Brown
Tax Discrimination In The Nafta Bloc: The Impact Of Tax And Trade Agreements On The Cross-Border Trade In Services, Catherine Brown
Dalhousie Law Journal
This paper considers the impact of international agreements in disciplining tax discrimination affecting cross-bordertrade in services. It addresses three questions. First, how do tax and trade agreements interact in the discipline of tax measures affecting cross-border service providers? Second, does this interaction result in tax discrimination against foreign service providers in the NAFTA bloc? Third, if so, what remedies, if any, are available to cross-border service providers with respect to tax measures that are discnminatory? The paper concludes with illustrative examples that service providers in the NAFTA bloc, depending on the applicable treaty are subject to differing tax treatments, are …