Global ETD Search

91	The Principle of Legality and the prosecution of international crimes in domestic courts: lessons from Uganda Namwase, Sylvie January 2011 (has links) No description available. International Crimes
92	Interpreting the Concept of Beneficial Ownership Cervantes, Marcos 15 February 2010 (has links) The concept of “beneficial ownership” is frequently used in international tax treaties. The concept is applied in situations where taxpayers may be benefiting indirectly from the advantages a particular treaty provides by interposing a corporation in a “tax-favourable jurisdiction” for the purpose of paying less tax than the corporation might pay in other jurisdictions. This corporate behaviour is called “treaty shopping.” Recent constructions of the term “beneficial ownership” in legal literature and case law, and by national tax agencies have been contradictory. Thus, there is a need for clarification both in Canada and internationally. The author of the thesis comes to the conclusion that a new definition is not desirable and that a strict interpretation of the current concept is the lesser evil. However, he argues that, if the concept is to be effectively used to tackle the kinds of arrangements it was intended to challenge, the assistance of a substance-over-form component is inevitable. He proposes some ways this component might be developed. International Taxation
93	Interpreting the Concept of Beneficial Ownership Cervantes, Marcos 15 February 2010 (has links) The concept of “beneficial ownership” is frequently used in international tax treaties. The concept is applied in situations where taxpayers may be benefiting indirectly from the advantages a particular treaty provides by interposing a corporation in a “tax-favourable jurisdiction” for the purpose of paying less tax than the corporation might pay in other jurisdictions. This corporate behaviour is called “treaty shopping.” Recent constructions of the term “beneficial ownership” in legal literature and case law, and by national tax agencies have been contradictory. Thus, there is a need for clarification both in Canada and internationally. The author of the thesis comes to the conclusion that a new definition is not desirable and that a strict interpretation of the current concept is the lesser evil. However, he argues that, if the concept is to be effectively used to tackle the kinds of arrangements it was intended to challenge, the assistance of a substance-over-form component is inevitable. He proposes some ways this component might be developed. International Taxation
94	The role of Bangladesh in the United Nations Momen, Nurul January 1984 (has links) United Nations International Studies
95	Intra-Regional interaction in South Asia (With special reference to Pakistan, Nepal and Bangladesh) Mishra, Pramod Kumar 02 1900 (has links) Intra-Regional interaction International Studies
96	Inter-state relations in East Africa 1961-1971 Khan, Zahoor Mohammad January 1977 (has links) Relations in East Africa International Studies
97	The U.S. executive, congress, and the issue of american troop levels in Western Europe, 1950-1968 Raj, Christopher Sam 12 1900 (has links) The issue of american troop levels in Western Europe International Studies
98	Austria 1945-1955 - A study in big power negotiations Rewadikar, Nalini January 1970 (has links) Big power negotiations International Studies
99	The Istiqlal party of Morocco 1943-1956: Its formation, development, programme and policies with special emphasis on its policies in the French Zone Singh, K R January 1967 (has links) Morocco 1943-1956 International Studies
100	The geographical variations of HIV/AIDS in South Africa:Causes and implications Kumar, Santosh 08 1900 (has links) HIV/AIDS in South Africa International Studies

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