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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Mediation of Canadian Tax Disputes

Stilwell, Karen 19 March 2014 (has links)
This paper evaluates mediation as a potential alternative strategy for resolving Canadian tax disputes with the Canada Revenue Agency (CRA). It examines the current notice of objection procedure for resolving tax disputes and reviews its challenges to achieve timeliness and high quality communication and information exchange with Canadian taxpayers. It examines mediation as an alternative dispute resolution strategy and surveys its potential benefits in the tax context. Drawing upon the experiences of the United States, United Kingdom, and Australia with tax mediation, this paper resurrects the idea, last seriously considered by the CRA in 1997, that mediation has the potential to address the deficiencies in the Canadian notice of objection process. Finally, this paper examines the constraints under which the Canada Revenue Agency operates and discusses the types of Canadian tax disputes that are, as a result, both well and ill-suited to resolution by mediation.
2

Developing Countries and Challenges of Climate Change-related PPMs within WTO Institutions

Bastien, Véronique 21 November 2013 (has links)
I present the current state of the debate surrounding processes and production methods (PPMs) related to climate change in the context of developing countries and their relationship with the WTO institutions, both the dispute settlement bodies and the committees. The analysis first outlines a topography of PPMs and three interconnected features: their economic feature, their public policy objectives and their extraterritorial nature. It then examines the consistency of PPMs with the principle of national treatment under WTO law and assesses how the WTO institutions have dealt with the conflictual nexus of climate change and trade as reflected in PPMs. Using three contemporary case studies of climate change related PPMs, I illustrate the effectiveness, and lack thereof, of the WTO institutions on this matter. Lastly, I explore developing countries’ participation in the WTO institutions in regard to climate change PPMs.
3

Developing Countries and Challenges of Climate Change-related PPMs within WTO Institutions

Bastien, Véronique 21 November 2013 (has links)
I present the current state of the debate surrounding processes and production methods (PPMs) related to climate change in the context of developing countries and their relationship with the WTO institutions, both the dispute settlement bodies and the committees. The analysis first outlines a topography of PPMs and three interconnected features: their economic feature, their public policy objectives and their extraterritorial nature. It then examines the consistency of PPMs with the principle of national treatment under WTO law and assesses how the WTO institutions have dealt with the conflictual nexus of climate change and trade as reflected in PPMs. Using three contemporary case studies of climate change related PPMs, I illustrate the effectiveness, and lack thereof, of the WTO institutions on this matter. Lastly, I explore developing countries’ participation in the WTO institutions in regard to climate change PPMs.
4

Mediation of Canadian Tax Disputes

Stilwell, Karen 19 March 2014 (has links)
This paper evaluates mediation as a potential alternative strategy for resolving Canadian tax disputes with the Canada Revenue Agency (CRA). It examines the current notice of objection procedure for resolving tax disputes and reviews its challenges to achieve timeliness and high quality communication and information exchange with Canadian taxpayers. It examines mediation as an alternative dispute resolution strategy and surveys its potential benefits in the tax context. Drawing upon the experiences of the United States, United Kingdom, and Australia with tax mediation, this paper resurrects the idea, last seriously considered by the CRA in 1997, that mediation has the potential to address the deficiencies in the Canadian notice of objection process. Finally, this paper examines the constraints under which the Canada Revenue Agency operates and discusses the types of Canadian tax disputes that are, as a result, both well and ill-suited to resolution by mediation.
5

Parallel Imports: A Copyright Problem with no Copyright Solution

Iturralde Gonzalez, Raul 12 February 2010 (has links)
Parallel Imports refer to the legal importation of products that have some form of Intellectual Property rights attached to them. These products enter in direct competition with the products authorized for the imported market. As a result of that, Intellectual Property holders have attempted to deter these importations through the enforcement of Intellectual Property rights (such as Trademarks and Copyrights). In this work, it will be shown that Copyrights cannot be used to prevent Parallel Imports. Copyrights grant the right to reproduce works of authorship and in that form to obtain a benefit from their first sale. Copyrights do not grant protection beyond that first sale making them unsuitable to halt the importation of original products. By studying the form in which other countries have managed the Parallel Importation problem, a solution will be given to this issue.
6

Remedies for Breach of the Right to be Tried Without Undue Delay: To Stay or Not to Stay?

Johnston, Zannah 12 February 2010 (has links)
This paper considers what the consequences should be when the right to be “tried without undue delay” is breached. The current New Zealand approach is that a stay of proceedings is a required remedy only in limited cases, and breaches can often be remedied by sentence reductions or monetary damages. This is contrasted with the Canadian Courts’ requirement that a stay of proceedings must be ordered in any case of breach. This paper explains why a stay of proceedings is not the minimum remedy, and shows how the New Zealand courts’ approval of alternative remedies aligns with the purposes and principles of constitutional remedies. It also shows that there can be both benefits and pitfalls to New Zealand courts referring to foreign judgments, and illustrates the need for the New Zealand courts to engage with theoretical principles of constitutional remedies.
7

An International Approach to Environmental Protection in the Northwest Passage

Leschied, Benjamin 14 December 2011 (has links)
This paper evaluates the current international environmental regime governing shipping through the Northwest Passage. Significant literature now exists claiming that the sole means by which to afford adequate protection for the Arctic marine environment is through a Canadian assertion of sovereignty. Historically, there have been strong challenges to Canada’s assertion of sovereignty over the waters of the Arctic Archipelago. Further, a focus on sovereignty could in fact be detrimental to the Canadian position, since it distracts from the practical issues involved in protecting the Arctic environment. Based on three primary sources of international law, namely the UN Law of the Sea Convention, the IMO Guidelines for Ships Navigating in Ice-Covered Waters and the activities of the Arctic Council, this paper argues that the current international regime provides a strong and adequate basis on which to pursue protection for the Arctic environment.
8

Constitutional Approaches to Resource Control in Oil Producing Federations

Acholonu, Kodizie Kwesike Chinonso 01 December 2011 (has links)
This thesis considers models of approach adopted by oil producing federations in the way their constitutions regulate the control of such resources, particularly in the assignment of ownership and legislative competence to federal and sub-national authorities. I argue that any federal democratic constitution adopted in any oil rich country after 1973 is more likely to provide for an approach in favour of greater federal involvement through a central control model that vests ownership of such oil resources in the federal authority coupled with the legislative competence to regulate such resources. This is because (a.) oil is now a more lucrative commodity, (b.) the means and technology used to exploit it are now safer, more advanced and more available (c.) and because in today’s global economy, federal and national governments face more challenges and responsibilities, thus requiring access to more resources and greater flexibility to address these challenges.
9

The Crown, Public Authorities and Class Action Lawsuits

Canniffe, Michael 05 December 2011 (has links)
This work considers the interplay between the Crown, public authorities and the class action device. The class action is a relatively recent legal innovation that allows for the collective redress of similarly situated victims through a single strand of litigation. Class actions are most commonly associated with the pursuit and remediation of corporate wrongdoing, however the Canadian government has been pursued to a significant extent as class action law has rolled out across the country. In stark contrast to commercial defendants, public authorities carry on their activities for the public good and on a not-for-profit basis. The best of intentions and a lack of profit do not imply that liability should be denied, rather that it should be managed as effectively as possible. This work examines and advocates for the careful use of various tools which limit the potential impact class action lawsuits pose to public service delivery.
10

Parallel Imports: A Copyright Problem with no Copyright Solution

Iturralde Gonzalez, Raul 12 February 2010 (has links)
Parallel Imports refer to the legal importation of products that have some form of Intellectual Property rights attached to them. These products enter in direct competition with the products authorized for the imported market. As a result of that, Intellectual Property holders have attempted to deter these importations through the enforcement of Intellectual Property rights (such as Trademarks and Copyrights). In this work, it will be shown that Copyrights cannot be used to prevent Parallel Imports. Copyrights grant the right to reproduce works of authorship and in that form to obtain a benefit from their first sale. Copyrights do not grant protection beyond that first sale making them unsuitable to halt the importation of original products. By studying the form in which other countries have managed the Parallel Importation problem, a solution will be given to this issue.

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