This study proposes to analyze the phenomenon of tax treaty abuse and the use of tax treaties as tools to avoid or minimize the taxation by residents doing business in a foreign jurisdiction. This study analyses a particular strategy using tax treaties known as "treaty shopping." This paper will argue that treaty shopping constitutes an abuse of the tax treaty regime. However, this study rejects the traditional arguments against treaty shopping and proposes a different basis to challenge the legitimacy of this practice and to explain why this strategy constitutes an improper use of tax treaties.

In Sparrow, the Supreme Court of Canada stated that ss. 35(1) is “a solemn commitment that must be given meaningful content” the objective of which is to ensure that Aboriginal rights “are taken seriously.” Despite such a clear directive from the highest court, in Manitoba Métis Federation v. Canada [2007], MacInnes J. of the Queen’s Bench of Manitoba seemed incapable of taking seriously the Aboriginal title of the Métis under s. 31 of the Manitoba Act, 1870, and in no way thought of its explicit recognition as ‘a solemn commitment that must be given meaningful content’. For his part, if Scott C.J. of the Manitoba Court of Appeal was able to find a ‘cognizable Aboriginal interest’ in the expression ‘Indian title’, and thereby recognize to some extent Métis Aboriginal rights, he seemed incapable of conceiving such interests as title. This thesis is basically an attempt to ‘take seriously’ the common law Aboriginal title of the Métis. In order to do so, it first looks at the treatment of the concept of Indian title and the Royal Proclamation, 1763, in the lower courts throughout the infamous St. Catharine’s Milling and Lumber case. Subsequently, the existing common law doctrines of inherent Métis rights, those of the derivative rights doctrine, the empty box doctrine and the distinct Aboriginal people doctrine are all found to be inadequate to the task of providing cogency to the ‘constitutional imperative’ that was evoked in Powley. A fourth doctrine is therefore proposed, that of a Métis Autochthonous or Indigenous rights doctrine. In light of this, it is argued that the recognition of the ‘Indian’ title in s. 31 was not a mere ‘political expediency’ but is rooted in the underlying constitutional principle of the protection of minorities. Furthermore, insofar as the ‘Indian’ title of the Métis is taken seriously, it can be seen as having been extinguished through the federal power over ‘lands reserved for Indians’ under ss. 91(24). The legal implication is that they were, in the logic of the times, basically enfranchised ‘Indians’. Finally, by applying the grid established in Sioui for determining the existence of a ‘treaty’, it is argued that s. 31 is a ‘treaty’ or land claims settlement within the meaning of s. 35.

Thesis (M.A.)--Bowling Green State University, 2008. / Document formatted into pages; contains vi, 117 p. Includes bibliographical references.

Thesis (Ph.D.). / Written for the Institute of Islamic Studies. Title from title page of PDF (viewed 2008/08/04). Includes bibliographical references.

Thesis (doctoral)--Universität Breslau.

Thesis (Ph. D.)--Johns Hopkins University, 1933. / Vita. Bibliography: p. 173-189.

Thesis (Ph. D.)--West Virginia University, 2004. / Title from document title page. Document formatted into pages; contains vii, 111 p. : ill. Includes abstract. Includes bibliographical references.

Thesis (Ph. D.)--Stanford University, 1994. / Includes bibliographical references (leaves 73-75).

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Thesis (M.A. in Security Studies (Homeland Security and Defense))--Naval Postgraduate School, March 2010. / Thesis Advisor(s): Bellavita, Christopher ; Simeral, Robert. "March 2010." Description based on title screen as viewed on April 26, 2010. Author(s) subject terms: CompStat, State and Major Cities Fusion Centers, Nation Intelligence, Criminal Intelligence, Intelligence Led Policing, Policing, Diffusion of Police Practices. Includes bibliographical references (p. 145-161). Also available in print.