This thesis examines the default application of the 1969 Vienna Convention on the Law of Treaties reservation rules to reservations to human rights treaties. The contemporary practice of formulating reservations allows states to unilaterally modify their treaty obligations following the conclusion of negotiations. Though multilateral treaties address a broad spectrum of subjects and are negotiated using a variety of methods, all treaties are governed by the same residual reservation rules of the Vienna Convention when there is not a treaty-specific reservation regime in place. The Vienna Convention system is only engaged if a state seizes the opportunity to determine whether a reservation is valid pursuant to default rules or if a challenge regarding the validity of a reservation is brought before another competent mechanism of review, such as a dispute resolution mechanism. Even when applied, the Vienna Convention rules are ambiguous at best and have been criticised since their inception due to the high degree of flexibility in their application, especially in relation to human rights treaties. In light of the inherent flaws of the Vienna Convention reservation regime and the structural characteristics of human rights treaties, rarely will a reserving state be deprived of the benefit of the reservation even if it is determined to be invalid by another State Party. Though the consequences of an invalidity determination are more concrete when the decision is taken by a dispute resolution mechanism, such as a court, seldom are disputes over the validity of a reservation to a human rights treaty submitted to a competent mechanism. Using the core UN human rights treaties as a case study this research highlights that the past thirty years have revealed a practical impasse in treaty law when the default reservation rules are relied upon to regulate reservations to human rights treaties. Reservations of questionable validity gain the same status as valid reservations because the Vienna Convention rules do not address the consequence for a reservation determined to be invalid outwith the traditional inter se application of the reservation between the reserving and objecting states, which is not logical in the context of a human rights treaty. Against this background, this thesis examines whether the default reservation rules adequately govern reservations to human rights treaties. The conclusion affirms that the Vienna Convention reservation regime can regulate reservations to human rights treaties but only if there is a clearly defined final view on the validity of a reservation taken by an organ other than the state. Therefore, it is argued that treaty-specific supervisory mechanisms attached to each of the core UN human rights treaties should be invested with the competency to serve a determinative function with respect to evaluating reservations to human rights treaties in order to facilitate a stronger basis for the international human rights system.

The investment treaty network and the tax treaty network comprise more than 3,000 treaties each. The provisions of these treaties generally are highly customized on the basis of the investment flows and economic interests of the contracting States. The number of treaties in force and their customization potentially turn the amendment of these treaty networks in their entirety into a cumbersome and long process. To modify the treaty networks in a swift and coordinated manner, the investment treaty makers and the tax treaty makers almost contemporaneously developed the idea of implementing treaty changes through a single multilateral convention. On 10 December 2014, the United Nations adopted the Convention on Transparency in Treaty-based Investor' State Arbitration, also known as the Mauritius Convention. In addition, on 24 November 2016, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS), commonly referred to as the Multilateral Tax Instrument, was concluded under the aegis of the Organisation for Economic Co-operation and Development (OECD). The Mauritius Convention and the Multilateral Tax Instrument share the object and purpose of modifying an extensive number of treaties. However, due to their novelty, little research has been done until now on their common characteristics and differences. The article aims at filling this gap by comparing both multilateral conventions. It also aims at drawing lessons from the analysis of both multilateral conventions that might be of benefit for future modifications of an extensive number of treaties through a single instrument.

The story of how and why the Canadian government negotiated Treaty 8 with First Nations living in north-western Canada, and its attitude toward the people whom it casually left out of treaty, provide an excellent example of how the Canadian government approached treaty negotiations in the late nineteenth and early twentieth centuries. Treaty 8 is both typical of the other numbered treaties negotiated with First Nations in the late nineteenth century in western Canada as well as different, in that it was the first of the "northern" numbered treaties negotiated with First Nations.<p> This thesis looks at Treaty 8 in both ways: how it illustrates a common approach to treaty making on the part of the Canadian government, and how it differs from other treaties and other treaty negotiation processes. The thesis also tells the story of the people left out of Treaty 8 negotiations in northern Alberta and north-western Saskatchewan, as well as their struggles to obtain justice for this governmental oversight.<p> This thesis looks at a number of issues related to Treaty 8 which earlier historians have either not focused on or overlooked. The first is that the territory covered by Treaty 8 is greater than the area into which treaty commissioners were sent in 1899 and 1900. The second related point is that the government policy of the time that treaties should be negotiated at as little expense and cost to the government as possible meant that people were left out of treaty negotiations.

The story of how and why the Canadian government negotiated Treaty 8 with First Nations living in north-western Canada, and its attitude toward the people whom it casually left out of treaty, provide an excellent example of how the Canadian government approached treaty negotiations in the late nineteenth and early twentieth centuries. Treaty 8 is both typical of the other numbered treaties negotiated with First Nations in the late nineteenth century in western Canada as well as different, in that it was the first of the "northern" numbered treaties negotiated with First Nations.<p> This thesis looks at Treaty 8 in both ways: how it illustrates a common approach to treaty making on the part of the Canadian government, and how it differs from other treaties and other treaty negotiation processes. The thesis also tells the story of the people left out of Treaty 8 negotiations in northern Alberta and north-western Saskatchewan, as well as their struggles to obtain justice for this governmental oversight.<p> This thesis looks at a number of issues related to Treaty 8 which earlier historians have either not focused on or overlooked. The first is that the territory covered by Treaty 8 is greater than the area into which treaty commissioners were sent in 1899 and 1900. The second related point is that the government policy of the time that treaties should be negotiated at as little expense and cost to the government as possible meant that people were left out of treaty negotiations.

The thesis is that to give insufficient recognition to international trade agreements in developing tax policies can result in distortions in international trade. It is not suggested that the objective of facilitating free trade should be paramount to sovereign interests which underlie tax policy decisions. However, the proposition is that in selecting from among alternative tax policies, the policy which should be chosen is that which achieves national objectives while minimizing distortive effects on international trade. The goals of this study are: 1) to determine whether particular tax provisions impede, distort, or otherwise have a negative and unjustifiable effect on free trade; and 2) to reflect on the intersecting role of taxation and international trade. Although many tax policies may be viewed as prima facie "discriminatory", such discrimination may be acceptable pursuant to international agreements, or overriding national interests may prevail. An attempt is made to develop a framework for examining the effects of taxation on international trade which can be used as a guide for tax policy makers in selecting policies which meet domestic criteria as well as facilitate free trade. The thesis consists of five chapters. The first f chapter sets out the methodology, conceptual framework and theoretical basis for the study. The next three chapters examine specific tax regimes in the context of the General Agreement on Tariffs and Trade (the "GATT") and underlying principles of free trade. The tax regimes are: 1) withholding taxes for payments under software licensing arrangements; 2) research and development tax incentives; and 3) cross-border transfer pricing provisions. Chapter five summarizes the case studies and outlines approaches to fiscal harmonization under a free trade regime. The conclusion is that a GATT tax code may be an appropriate mechanism for achieving harmonization for certain tax measures. However, it is infeasible, at least in the short term, to expect a GATT tax code will be placed on the World Trade Organization's agenda. Even if such a code is attainable in the future, unilateral, bilateral and other multi-lateral approaches to eliminating distortive tax policies may be more appropriate in some cases.

The objective of this thesis is to examine the archival documents that may be considered by the Supreme Court of Canada if the Treaty 7 Nations were to challenge the Federal Government on the Treaty’s content and meaning. The impetus for this thesis is two-fold. Firstly, recent decisions by the Supreme Court of Canada, in relation to Aboriginal historical treaties, have demonstrated a shift towards legally recognizing the sovereignty of First Nations. As more First Nations challenge the Federal Government on their fulfillment of treaty obligations, Supreme Court decisions will become more elaborate and exhaustive, providing many Nations with an opportunity to address treaty concerns in a more substantive manner than in the past. Secondly, the Blackfoot are my neighbours and I am very honoured to relay part of their story. / 375 leaves ; 29 cm.

Thesis (Ph. D.)--Miami University, Dept. of Political Science, 2003. / Title from second page of PDF document. Includes bibliographical references (p. 184-206).

The thesis is that to give insufficient recognition to international trade agreements in developing tax policies can result in distortions in international trade. It is not suggested that the objective of facilitating free trade should be paramount to sovereign interests which underlie tax policy decisions. However, the proposition is that in selecting from among alternative tax policies, the policy which should be chosen is that which achieves national objectives while minimizing distortive effects on international trade. The goals of this study are: 1) to determine whether particular tax provisions impede, distort, or otherwise have a negative and unjustifiable effect on free trade; and 2) to reflect on the intersecting role of taxation and international trade. Although many tax policies may be viewed as prima facie "discriminatory", such discrimination may be acceptable pursuant to international agreements, or overriding national interests may prevail. An attempt is made to develop a framework for examining the effects of taxation on international trade which can be used as a guide for tax policy makers in selecting policies which meet domestic criteria as well as facilitate free trade. The thesis consists of five chapters. The first f chapter sets out the methodology, conceptual framework and theoretical basis for the study. The next three chapters examine specific tax regimes in the context of the General Agreement on Tariffs and Trade (the "GATT") and underlying principles of free trade. The tax regimes are: 1) withholding taxes for payments under software licensing arrangements; 2) research and development tax incentives; and 3) cross-border transfer pricing provisions. Chapter five summarizes the case studies and outlines approaches to fiscal harmonization under a free trade regime. The conclusion is that a GATT tax code may be an appropriate mechanism for achieving harmonization for certain tax measures. However, it is infeasible, at least in the short term, to expect a GATT tax code will be placed on the World Trade Organization's agenda. Even if such a code is attainable in the future, unilateral, bilateral and other multi-lateral approaches to eliminating distortive tax policies may be more appropriate in some cases. / Law, Peter A. Allard School of / Graduate

This investigation is a study of the principles and practices embodied in the Trade Agreements policy inaugurated by the United States in 1934 as it relates to Latin American trade.

Chapter I introduces the Vancouver Island or ‘Douglas’ Treaties of 1850-54, entered into between several Vancouver Island First Nations and Hudson’s Bay Company Chief Factor, James Douglas, acting as agent of the Crown. The written versions purported to extinguish the aboriginal title of the First Nations to their land. Recent research has indicated that these documents do not accurately reflect what was agreed between the parties at the treaty meetings. The goal of the dissertation is to ascertain the likely terms of the treaties. This task also posed my major research challenge, as very little contemporaneous documentation exists of the formation of the treaties. There are a number of first- and second-hand accounts reduced to writing long after the events described, but they have received little attention from scholars until now. Chapter II is devoted to a critical analysis and comparison of the extant First Nation and colonial accounts, from which I conclude that the treaties were likely agreements by the First Nations to share not cede their land. Chapter III makes a comparison with first person accounts of the Washington or ‘Stevens’ Treaties of 1854-55, entered into between vii viii Native American tribes and the United States government. I conclude that these accounts bolster the likelihood that the Vancouver Island agreements were sharing treaties. Chapter IV follows up on a fascinating connection between the written versions of the Vancouver Island Treaties and an agreement concerning land between the Ngai Tahu Moari of New Zealand’s south island and Henry Kemp, acting as agent of the Crown. The comparison provides a number of useful contrasts and parallels with the Vancouver Island Treaties. Chapter V describes the silencing of the Vancouver Island Treaties by the policies of successive governments, the inattention of scholars and the decisions of Canadian courts. Finally, Chapter VI reviews existing and potential categories of historical treaties between First Nations and the Crown. By analogy with treaty categories in international law and the work of political and legal theorists, I make the case for the Vancouver Island Treaties as examples of modus vivendi (interim or framework agreements). / Graduate / 2017-02-24