Tax treaty protection from international double taxation only goes as far as the treaty's substantive scope. Nations worldwide have adopted the text of Article 2 of the OECD Model Double Taxation Conventions (headed Taxes covered) in concluding bilateral treaties to prevent double taxation in the area of taxes on income and capital and taxes on estates, inheritances, and on gifts. The wording and structure of Article 2 give rise to a host of ambiguities, creating uncertainty for taxpayers regarding the taxes that come within treaty scope. A research strategy that draws on historic materials documenting the development of Article 2 throughout the League of Nations, OEEC, and OECD seeks to shed light on a provision that has retained its basic format and wording since the 1920s. Recent case law and academic literature are analyzed to gain a clearer picture of the common international concepts expressed in tax treaties that use the formulations proposed in the OECD Model Conventions. The research strategy, conceptual models, and proposed results aim to contribute to the understanding of the "taxes covered" and to guide subsequent research and heighten awareness of problems in the interpretation and application of the provision on substantive scope in tax treaties.(author's abstract)

Ce mémoire questionne l'influence internationale du Canada lors du Golden Age en fournissant une étude de cas de sa politique étrangère focalisée sur ses relations avec la France. Les institutions multilatérales constituaient la pierre angulaire de la politique extérieure canadienne; elles devaient lui conférer des contrepoids politiques et économiques pour s'autonomiser des États-Unis. Pour la France, ces institutions étaient souvent perçues comme une contrainte et elle cherchait à les affaiblir ou les réformer. Parallèlement, elle tentait de préserver son empire colonial et exigeait un appui occidental unanime. Elle fut l'allié occidental qui attaquait le plus systématiquement le projet canadien d'une politique étrangère reposant sur l'équilibre entre un engagement à l'OTAN et une politique ouvertement anticoloniale devant courtiser les pays non alignés du Commonwealth. Cette étude s'intéresse aux stratégies d'action d'une «puissance moyenne» qui tentait de désamorcer les crises interalliées et de réconcilier les dimensions contradictoires de sa propre politique extérieure. / This study questions Canadian international influence during the "Golden Age" by providing a case study of Canada's foreign policy in its relations with France. Multilateral institutions were the cornerstone of Canadian foreign policy; they were providing the politico-economic counterweights allowing Canadians to distance themselves from the United States. These institutions were often perceived as a constraint by the French, who consequently tried to weaken or reform them. Meanwhile, they were trying to preserve their colonial empire and were demanding unanimous occidental support. France became the most disturbing of Canada's allies, almost systematically attacking its foreign policy project, which consisted in trying to balance a firm commitment to NATO and an overtly anti-imperialist policy designed to seduce non aligned countries of the Commonwealth. This dissertation studies the strategies of a "middle power" trying to defuse the crisis between its allies and to reconcile the contradictory dimensions of its own external policy.

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American policy towards European integration process has always seemed equivocal: on one hand it actively supported and encouraged the process, but on the other hand it tried to contain some specific European ambitions and steer the process in a desirable direction. The objective of the thesis is to offer a possible explanation of the long-term US policy towards the European integration and European region in general. The dissertation presents a hypothesis that the American policy towards Europe since the Second World War until current times can be explained within the theorethical concept of "regional hegemony strategy". The concept builds on neorealist and neoliberal interpretations of hegemony, which are applied to the process of formulation of American grand strategy. It identifies a set of independent variables effecting the resulting strategy and operationalizes the expected strategy into particular goals. The empirical part of the dissertation then tests the established hyphothesis in two ways. In the first part it analyzes the identified independent variables and tests the causality betwen their historical evolution and evolution of the American grand strategy, especially in relation to the European region. In the consequent parts, it focuses on the American policy towards the European integration...