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Artigos de revistas sobre o tema "Tax law - Canada"

Autor: Grafiati

Publicado: 4 de junho de 2021

Última modificação: 13 de fevereiro de 2022

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1

Halpern-Shavim, Zvi. "Policy Forum: Carrying On About Carrying On Business: A Response to "The GST/HST Obligations of Non-Resident E-Commerce Firms"." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (January 2021): 1053–67. http://dx.doi.org/10.32721/ctj.2020.68.4.pf.halpern-shavim.

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Non-resident suppliers of digital products and services are not required to collect and remit goods and services tax (GST)/harmonized sales tax (HST) if they are not "carrying on business" in Canada. The term "carrying on business" in Canada is not defined in the legislation. Leaving aside policy arguments in favour of, or against, requiring such non-resident suppliers without a physical presence in Canada to register, the author of this article considers whether the current legal framework should be reinterpreted to require such suppliers to become registered for GST/HST on the basis of a pur

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2

Tredoux, Liezel G., and Kathleen Van der Linde. "The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada." Potchefstroom Electronic Law Journal 24 (January 12, 2021): 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.

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Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (dividends) are not. This difference in taxation can be exploited using hybrid instruments and often leads to a debt bias in investment patterns. South Africa, Australia and Canada have specific rules designed to prevent the circumvention of tax liability when company distributions are made in respect of hybrid instruments. In principle, Austral

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3

Noga, Tracy J., and Brett R. Wilkinson. "International Consulting Income: An Investigation of the Tax Implications of a U.S. Individual Working in Canada." Issues in Accounting Education 22, no. 4 (November 1, 2007): 775–81. http://dx.doi.org/10.2308/iace.2007.22.4.775.

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This case explores the tax consequences that arise when a U.S. individual performs services in a foreign jurisdiction. The dynamic situation allows you to explore the different tax implications for both employees and independent contractors. You must identify not only applicable U.S. law but must also research and apply the U.S.-Canada tax treaty in determining the tax consequences.

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Gelardi, Alexander M. G. "A Comparison of the New U.S. Expatriation Tax and the Canadian Departure Tax." ATA Journal of Legal Tax Research 7, no. 1 (January 1, 2009): 76–89. http://dx.doi.org/10.2308/jltr.2009.7.1.76.

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ABSTRACT: The Heroes Earnings Assistance and Relief Tax Act of 2008 amended the anti-avoidance provisions of the Internal Revenue Code for an expatriating taxpayer. The new law requires expatriating taxpayers to report a deemed taxable sale and repurchase of assets at the time that they expatriate. This is a change from the prior law where an expatriating taxpayer could be taxed by the U.S. for ten years after expatriation. The new U.S. rules are similar to rules that have been used by Canada to tax expatriating Canadian residents. This paper sets out the new U.S. rules and compares them to th

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5

Bevacqua, John. "Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 439–76. http://dx.doi.org/10.32721/ctj.2020.68.2.bevacqua.

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There have been numerous recent Canadian cases in which taxpayers have alleged negligence by Canada Revenue Agency officials. This body of rapidly evolving Canadian case law constitutes, at present, the most extensive jurisprudence in the common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controver

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6

Hilling, Axel. "Book reviews 2016." Nordic Tax Journal 2016, no. 2 (November 1, 2016): 128–32. http://dx.doi.org/10.1515/ntaxj-2016-0009.

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Abstract This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (Tax Agreements and General Anti-Avoidance Regulations, A Comparative Perspective) is recommended for those who study and work with international tax law. The book analyses how tax treaties’ function to limit contracting states’ taxing powers relates to national GAARs. A comparative analysis is made between Sweden and Canada. In the second review, the doctoral dissertation EU-domstolens restirktionsprövning i mal om de grundläggande

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7

Li, Peter. "Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case." Canadian Journal of Political Science 39, no. 4 (December 2006): 961–62. http://dx.doi.org/10.1017/s0008423906299967.

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Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case, David Dyzenhaus and May Moran, eds., Toronto: University of Toronto Press, 2005, pp. 471.This is a collection of fifteen essays that addresses different aspects of the Chinese head tax case. Edited by two law professors and written mostly by lawyers and law professors, the collection has a strong legal flavour. The book begins with the legal case of Mack vs. Attorney General of Canada. However, the book does not provide a succinct summary of the case. In brief, the case involves three Chinese Canadians, Shack Jang Mack,

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8

Shatalow, Nicholas. "Policy Forum: The GST/HST Obligations of Non-Resident E-Commerce Firms—Jurisprudence and Policy." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (January 2021): 1035–52. http://dx.doi.org/10.32721/ctj.2020.68.4.pf.shatalow.

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E-commerce presents a broad range of challenges for policy makers. In the tax context, it has the potential to obscure the relationship between a firm and the appropriate taxing jurisdiction. This article explores the goods and services tax (GST)/harmonized sales tax (HST) obligations of non-resident e-commerce firms with no physical presence in Canada—specifically, whether those firms may be required to register for, collect, and remit GST/HST in respect of their activities in the Canadian market. Recent developments in the common law (albeit in a non-tax context) indicate that non-resident e

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9

Podshivalova, Daria Yakovlevna. "Financial-legal means of countering unscrupulous practices of business fragmentation in Canada." Налоги и налогообложение, no. 2 (February 2021): 85–92. http://dx.doi.org/10.7256/2454-065x.2021.2.34822.

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Countering the practice of conducting business through several companies for obtaining tax benefits, or in other words, the practice of businesses is fragmentation is a relevant problem not only in the Russian Federation, but also foreign countries. Namely in Canada, small business are qualified for reduction in corporate tax &ndash; small business deduction (SBD). At the same time, it substantiated the need for the development of special financial-legal means for preventing taxpayers from misusing it. This article examines the Canadian experience of countering business fragmentation, and

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10

Setlakwe, Paul J. "La fiducie, l'usufruit et la substitution : analyse de certaines incidences fiscales." Les Cahiers de droit 26, no. 3 (April 12, 2005): 739–62. http://dx.doi.org/10.7202/042686ar.

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This article deals with income tax and succession duty implications resulting from the use of Quebec civil law trusts, usufructs and substitutions. In the first part, the author examines income tax consequences under the Income Tax Act (Canada) and the Taxation Act (Quebec). In the second part, the author examines the specific and unique rules provided in the Succession Duty Act (Quebec) with respect to each institution and various estate planning techniques which have been used

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11

Duff, David G. "Canadian Bijuralism and the Concept of an Acquisition of Property in the Federal Income Tax Act." McGill Law Journal 54, no. 3 (January 20, 2010): 423–62. http://dx.doi.org/10.7202/038891ar.

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Abstract The acquisition of property plays an important role in the federal Income Tax Act (ITA), determining eligibility for a number of tax benefits, including entitlement to capital cost allowance, investment tax credits, and the deductibility of interest expenses incurred in respect of eligible property. In spite of its importance, the concept of an acquisition of property is not defined in the ITA, and it has been subject to divergent interpretations in the common law and the civil law. The author traces the sources of law informing the meaning of an acquisition of property in the common

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12

Soufani, Khaled. "Small Business Growth and Tax Policy in Canada—A Theoretical Model." Environment and Planning C: Government and Policy 21, no. 4 (August 2003): 567–78. http://dx.doi.org/10.1068/c0322.

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The author develops a theoretical model for considering the impact and the compliance costs of taxation on the liquidity and the financial situation of small firms in Canada. The model addresses the tax burden that faces small firms at their different stages of growth and development, but the emphasis is on the start-up phase where small firms need more cash or liquidity relative to businesses at more developed stages of the business life cycle. It is recognized that one of the ways of bolstering the availability of cash and short-term liquidity for small firms is to offer them tax incentives

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13

Krever, Richard. "A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 517–37. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.krever.

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Tim Edgar's passing in December 2016 dealt a severe blow to tax scholarship in Canada and globally, not to mention being a sad loss for this journal, to which he was a contributor for over three decades. Tim's books, journal articles, and book chapters spanned a wide spectrum of tax policy issues and have played a central role in helping policy makers, academics, and students understand some of the most conceptually and technically difficult areas of tax law. Tim's book on the taxation of financial arrangements, published by the Canadian Tax Foundation, is viewed by policy makers worldwide as

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14

Gray, Wayne D. "Personal Tax Planning: Due Diligence Defence to Liability for Unpaid Statutory Remittances." Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 281–312. http://dx.doi.org/10.32721/ctj.2020.68.1.ptp.

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Several potentially onerous liabilities may be imposed on directors outside the provisions of the statute under which their corporation is incorporated or continued. In particular, some of the most common sources of personal liability for directors arise under statutes requiring the corporation to pay employee payroll source deductions (income tax, Canada Pension Plan contributions, and employment insurance premiums), withholding taxes owing by non-residents of Canada, and net goods and services tax and harmonized sales tax remittances. These statutory regimes all have certain features in comm

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15

Chapman, Robert B. "Tax Compliance and the Revenue Rule in Prosecutions for Wire and Mail Fraud." International and Comparative Law Quarterly 48, no. 2 (April 1999): 437–46. http://dx.doi.org/10.1017/s0020589300063284.

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The “revenue rule” is a “well-settled principle of international law that one nation's courts will not enforce the tax claims of another jurisdiction”.1 The US Court of Appeals for the Second Circuit has recently held, however, that using US foreign or interstate telecommunications to devise a scheme to defraud a foreign revenue authority is wire fraud under US law. In United States v. Trapilo2 the Second Circuit reversed the dismissal of indictments against alleged smugglers charged with using telephones and fax machines to effect tax-evasive importation of alcohol into Canada. Under Trapilo,

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16

Hope-Ross, W. James, and Keith S. McClelland. "Recent Judicial Developments of Interest to Oil and Gas Lawyers." Alberta Law Review 34, no. 3 (May 1, 1996): 664. http://dx.doi.org/10.29173/alr660.

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This article is a compilation of recent Canadian decisions pertaining to oil and gas law. The authors have dealt with cases in areas such as contracts, land leases and titles, fiduciary duties, tax, the environment, torts, surface rights, off-shore drilling, creditors rights and administrative law. The authors also look at three cases for which leave to appeal to the Supreme Court of Canada was requested.

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17

Kessler, Cody. "Taxpayer Non-Compliance with Input Tax Credit Rules: Data and Policy Options for Canada." Canadian Tax Journal/Revue fiscale canadienne 68, no. 3 (October 2020): 751–800. http://dx.doi.org/10.32721/ctj.2020.68.3.kessler.

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Input tax credits (ITCs) are a mechanism for businesses to recover the goods and services tax (GST)/harmonized sales tax (HST) paid on expenses related to their commercial activities. While many businesses claim ITCs in accordance with the rules, instances of non-compliance are apparent. Canada uses an invoice credit system that relies on the claimant's retention of documentation that can be checked to detect any overstatement of ITC entitlement. Absent an audit, businesses are generally not required to provide tax authorities with details of their transactions. This article draws on a study o

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18

Kobylnik, Dmytro, and Anton Burchak. "Cryptocurrency as an object of tax law: practice of political application and legal regulation." Law and innovations, no. 2 (30) (June 2, 2020): 24–30. http://dx.doi.org/10.37772/2518-1718-2020-2(30)-3.

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Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency a

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19

Rochwerg, M. J., and R. Sharma. "Canada: Sommerer v The Queen--the Canadian common law and tax treatment of an Austrian private foundation." Trusts & Trustees 20, no. 6 (April 26, 2014): 556–60. http://dx.doi.org/10.1093/tandt/ttu082.

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20

Condon, Mary. "Gendering the Pension Promise in Canada: Risk, Financial Markets and Neoliberalism." Social & Legal Studies 10, no. 1 (March 1, 2001): 83–103. http://dx.doi.org/10.1177/a016322.

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This article argues that retirement income provision in Canada is built on gendered assumptions, which produce material disadvantage for women. These inequalities are being exacerbated by current neoliberal trends towards the 'marketization' and individualization of pension provision, supported by tax, securities and corporate legal norms. The argument is developed using recent legislative changes to the operation of the Canada Pension Plan and recent developments in the regulation of mutual funds in Ontario as case studies. The article concludes by sketching out some possible points of depart

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21

Dirkis, Michael. "Moving to a More "Certain" Test for Tax Residence in Australia: Lessons for Canada?" Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 143–68. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.dirkis.

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Canada and Australia have superficially similar tests for determining the tax residence of individuals. Both have a common-law residence (or resides) test, "continuing attachment" rules (a statutory test in Australia), a 183-day type of test, and provisions focused on government officials. A key difference between the countries in this regard, despite broadly similar residence tests, is that litigation in Canada is rare whereas Australia, over the last decade, has seen at least 43 administrative tribunal, Federal Court, and High Court decisions with respect to tax residence. In response to the

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22

Parajuli, Rajan, Sudipta Sarangi, Sun Joseph Chang, and R. Carter Hill. "The United States-Canada softwood lumber trade: An actual versus optimal export tax." Forest Policy and Economics 73 (December 2016): 112–19. http://dx.doi.org/10.1016/j.forpol.2016.08.009.

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Steeves, Christopher J., and Kathryn Walker. "Corporate Tax Planning: Strategies for Troubled Times, Again." Canadian Tax Journal/Revue fiscale canadienne 69, no. 1 (April 2021): 279–333. http://dx.doi.org/10.32721/ctj.2021.69.1.ctp.

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This article addresses income tax issues associated with the various strategies that corporations can employ in response to economic difficulties, focusing on debt-restructuring techniques and tax consequences for debtors. First, the article discusses the tax effects of the most fundamental debt-restructuring issues—interest deductibility and the deductibility of planning costs. Second, considering the out-of-court approaches to debt restructuring, the article examines the tax consequences that may arise where a debtor company and its creditors are able to agree on accommodations that will pro

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Black, Celeste M. "The Future of Work: The Gig Economy and Pressures on the Tax System." Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 69–97. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.black.

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In a number of common-law jurisdictions, gig workers (that is, workers who provide services through the use of web-based digital platforms) have recently sought to claim labour protections reserved for employees, such as the minimum wage, sick leave, and protection from unfair dismissal. These cases often involve the application of the multifactorial common-law test of employment to this new context, and the outcomes turn on the specifics of each case. In addition, classification as an employee has ramifications for a variety of tax matters. In this paper, the author considers whether the tax

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Sandler, Daniel, and Lisa Watzinger. "Disputing Denied Downward Transfer-Pricing Adjustments." Canadian Tax Journal/Revue fiscale canadienne 67, no. 2 (2019): 281–308. http://dx.doi.org/10.32721/ctj.2019.67.2.sandler.

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This article considers the appropriate forum for disputing a denied downward transfer-pricing adjustment under subsection 247(10) of the Income Tax Act ("the ITA"). It begins by describing various scenarios in which a request for a downward transfer-pricing adjustment may arise, examines the delegation to officials at the Canada Revenue Agency (CRA) of the authority to grant the adjustment, and outlines the CRA's administrative practice on when to grant such adjustments. It then explores whether the Federal Court or the Tax Court of Canada is the appropriate forum to adjudicate a denied downwa

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Manin, Iaroslav. "Legal regime of natural resource management in Canada." Административное и муниципальное право, no. 5 (May 2020): 38–47. http://dx.doi.org/10.7256/2454-0595.2020.5.33453.

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The subject of this research is the legal regime of natural resource management in the Canadian Kingdom as an example of one of the best sectoral practices of legal regulation of natural resource usage. Analysis is conducted on the normative legal acts that regulate rights to natural resource usage, delimitation of jurisdiction to &ldquo;central&rdquo; and &ldquo;regional&rdquo;, management in the area of natural resource. The object of this research is the natural resource usage relations in Canada. Special attention is given to the licensing of Canadian natural resource usage

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LAWLOR, ANDREA. "Getting Citizens to Save: Media Influence on Incentive-Based Policies." Journal of Social Policy 45, no. 2 (November 17, 2015): 201–22. http://dx.doi.org/10.1017/s0047279415000641.

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AbstractGovernments often introduce financial incentives to citizens in order to encourage ‘personally responsible’ behaviour. Examples of these types of incentives include tax-deferral or tax-free incentives around retirement savings. These types of incentives are shown to matter to investment strategies in the aggregate, but we still lack a full explanation as to how individuals respond to these types of incentives, and what role media play in advertising these incentives. This paper illustrates the potentially vital role that media play in enhancing contributions to one incentive-based poli

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Price, Daniel M. "United States v. Stuart." American Journal of International Law 83, no. 4 (October 1989): 918–23. http://dx.doi.org/10.2307/2203382.

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In response to a request by Canadian tax authorities under the United States-Canada Double Taxation Convention (Convention), the U.S. Internal Revenue Service (IRS) issued summonses to obtain U.S. bank records concerning certain accounts of respondents, Canadian citizens whose Canadian tax liability was under investigation. Respondents sought to quash the summonses, arguing that because under 26 U.S.C. §7609(b) the IRS is prohibited by U.S. law from using its summons authority to obtain information about a U.S. taxpayer once a case is referred to the Justice Department for prosecution, and bec

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Khavanova, I. A. "Reservations and declarations to tax treaties." Law Enforcement Review 5, no. 2 (July 5, 2021): 99–108. http://dx.doi.org/10.52468/2542-1514.2021.5(2).99-108.

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The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, developed in frames of implementing the OECD/G20 Action Plan on Base Erosion and Profit Shifting (BEPS). The Multilateral Tax Convention modifies the application of agreements for avoiding double taxation, that are covered by its action. Since January 1, 2021 it has been applied to 34 agreements for avoiding double taxation between the Russi

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MacNeil, Robert. "Death and Environmental Taxes: Why Market Environmentalism Fails in Liberal Market Economies." Global Environmental Politics 16, no. 1 (February 2016): 21–37. http://dx.doi.org/10.1162/glep_a_00336.

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This article aims to explain why market-based climate policies (carbon levies and emissions trading) have had limited success at the national level in “liberal-market economies” like Australia, Canada, and the United States. This situation is paradoxical to the extent that market environmentalism is often thought to be a concept tailored to the political traditions and policy paradigms in these states. I argue this occurs because precisely in such economies, workers have been the least protected from the market and the effects of globalization, leading to a squeeze on incomes and public servic

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BÉLAND, DANIEL, and MICHAL KOREH. "Social Insurance as Fiscal Policy and State-Building Tool: The Development and Politics of Payroll Contributions in Israel and Canada." Journal of Social Policy 48, no. 1 (April 25, 2018): 1–20. http://dx.doi.org/10.1017/s0047279418000235.

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AbstractThe scholarship on state-building has devoted a significant amount of attention to the role of taxation in building state institutions and capacities. It has also emphasised the crucial role of taxation in driving state-society relations. Scholars have argued that the linkage between taxation and state building also applies to the area of social policy. In this paper, we draw on a fiscal-centred perspective on welfare state development that highlights the fiscal policy role of social insurance as a revenue raising institution to study the fiscal relationship between social insurance an

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Mcneill, Desmond. "Perverse subsidies: tax $S undercutting our economies and environments alike. Norman Myers with Jennifer Kent, Winnipeg, Canada, International Institute for Sustainable Development, 1998. ISBN 1-895536-09-X. £12.95/CAN $20.00. 256 pp." Journal of Environmental Policy and Planning 1, no. 2 (September 1999): 192–93. http://dx.doi.org/10.1002/(sici)1522-7200(199909)1:2<192::aid-jepp18>3.0.co;2-5.

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Crick, Laurie L., and R. Adm Sidney A. Wallace. "TRANSBOUNDARY RESPONSE OPERATIONS: A LOOK TO THE NORTH." International Oil Spill Conference Proceedings 1995, no. 1 (February 1, 1995): 797–800. http://dx.doi.org/10.7901/2169-3358-1995-1-797.

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ABSTRACT The prospect of conducting pollution response operations in the waters of another country is or should be daunting to American oil spill response organizations (OSROs), especially those capable of large-scale deployment of forces across national borders. Problems raised by transboundary operations are very complex, require solutions to be developed by governments, but with OSROs at the negotiating table, and should be addressed well before the pollution incident occurs. One of the most difficult impediments is a legal one, the OSRO's liability when operating in a foreign jurisdiction,

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Bariatska, N. V. "The concept of critical minerals as a mean of stimulate the development of subsoil use in Ukraine." Мінеральні ресурси України, no. 2 (August 19, 2020): 13–18. http://dx.doi.org/10.31996/mru.2020.2.13-18.

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Developed countries use a list of critical minerals to identify and stimulate priority areas for the mineral resource base development. The article provides an overview and main features of the terms “critical minerals”, “critical elements”, “critical commodities”, “critical materials”, “critical elements”. The criticality parameters (indicators) are supply risk and economic importance, production concentration, changing the size of the market and geological resources, market dynamics (changing prices). Various methods for assessment the criticality of minerals are analyzed in the article. Lis

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Ryu, Seungkyu. "Mode Choice Change under Environmental Constraints in the Combined Modal Split and Traffic Assignment Model." Sustainability 13, no. 7 (March 29, 2021): 3780. http://dx.doi.org/10.3390/su13073780.

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With the increasing level of air pollution and fine dust, many countries are trying to prevent further environmental damage, with various government legislations, such as the Kyoto Protocol and the Paris Agreement. In the transportation field, a variety of environmental protection schemes are also being considered (e.g., banning old diesel vehicles, alternate no-driving systems, electric car subsidies, and environmental cost charging by tax). Imposing environmental constraints is a good approach to reflect various environmental protections. The objective of this research was to analyze the mod

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Pulkowski, Dirk. "Coalition Procurement for the Reconstruction of Iraq in the Crosshairs of WTO Law: The Obligations of the United States under the WTO Government Procurement Agreement." German Law Journal 5, no. 3 (March 1, 2004): 257–82. http://dx.doi.org/10.1017/s2071832200012426.

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Investigating the legality? Ha ha ha! That cracks me up. There is no international law that would prohibit this action by the Defense Department, nor is there any international court that France may appeal to. I of course think that this is the correct decision. Those countries who did not help win the war – who did not pay the price in blood – have no claim to the postwar profits. – Mike, Why I'm Right, Internet ForumDuring the Reagan administration, I helped negotiate … the “GATT Government Procurement Code”, later incorporated into the World Trade Organization's legal framework. The U.S. wa

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Durazo Herrmann, Julián. "Tan lejos y tan cerca. Las relaciones México-Canadá en perspectiva histórica." Foro Internacional 58, no. 2 (March 23, 2018): 243. http://dx.doi.org/10.24201/fi.v58i2.2503.

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Desde la firma del Tratado de Libre Comercio de América del Norte(tlcan), los flujos recíprocos de bienes, servicios, capitales y personas entre México y Canadá han aumentado exponencialmente. Sin embargo, el tono delas relaciones entre ambos países oscila entre la grandilocuencia, la decepción y la incomprensión. Vale entonces la pena preguntarse qué caracteriza las relaciones entre éstos: ¿la cercanía o el alejamiento? A partir de una perspectiva histórica y recurriendo a las nociones de “alta política” y “baja política”, este artículo permite ver cómo ambas dinámicas están presentes y son i

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Cottee, Richard. "PRODUCTION SHARING AGREEMENTS VERSUS THE ROYALTY REGIMES: WHERE IS THE BALANCE?" APPEA Journal 32, no. 1 (1992): 481. http://dx.doi.org/10.1071/aj91041.

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For many years the mining industry made its investment decisions safe in the knowledge that petroleum or minerals in the ground belonged to the State but upon severance of such petroleum from the ground the oil was vested in the miner. Commensurate with the ownership changing, a royalty was payable to the government at a fixed rate. With the enactment of the Petroleum (Australia-Indonesia Zone of Co-Operation) Act of 1990 (the 'Act'), serious consideration must now be given as to whether in the future this basic scheme may be dramatically and radically changed to a scheme based on a services c

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Torres-Salazar, Marisol, Francisco Javier Ayvar-Campos, and José César Lenin Navarro-Chávez. "La eficiencia de la industria de alimentos, bebidas y tabaco: un análisis a través de la envolvente de datos." Revista Nicolaita de Estudios Económicos 13, no. 1 (September 21, 2018): 29–52. http://dx.doi.org/10.33110/rnee.v13i1.256.

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El presente documento determina qué tan eficientemente se utilizaron los recursos en la industria de alimentos, bebidas y tabaco de México, Estados Unidos, Canadá y Brasil, en el período 2000-2014. Para tal fin se desarrolló un modelo no paramétrico haciendo uso de la metodología del Análisis de la Envolvente de Datos (DEA). Dicho modelo se orientó al output y se elaboró con rendimientos variables a escala, estableciendo como output las exportaciones y como inputs el costo de los materiales y el personal ocupado. Los resultados del modelo muestran que las industrias de México y Brasil fueron i

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Figueroa-Quiñones, Joel, Ray Moncada Oliva, Carlos Alberto Coronado Zapata, and Juan Carlos Bazo-Alvarez. "Test adaptativos informatizados, pruebas computarizadas y pruebas en aplicaciones móviles: comparación de su disponibilidad actual en Latinoamérica, Estados Unidos y Canadá." Aloma: Revista de Psicologia, Ciències de l'Educació i de l'Esport 38, no. 2 (February 16, 2021): 121–36. http://dx.doi.org/10.51698/aloma.2020.38.2.121-136.

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Las pruebas psicométricas han cambiado su formato de lápiz y papel a evaluaciones informatizadas progresivamente en los últimos 40 años, debido a que el formato informatizado ofrece varias ventajas sobre el clásico. En este estudio comparamos la producción y disponibilidad de los test adaptativos informatizados (TAI), las pruebas computarizadas (PC) y las pruebas en aplicativos móviles (PAM) entre Estados Unidos, Canadá y Latinoamérica. Realizamos una revisión narrativa, explorando bases de datos como PsycINFO, Scopus, Web of Science, PubMed y SciELO. Para complementar los hallazgos, realizamo

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Moreno-Brid, Juan Carlos, and Pedro Enrique Armendares. "La cooperación científica y tecnológica de México, Canadá y Estados Unidos en la era Trump. ¿Retos nuevos, o qué tan nuevos?" Nóesis. Revista de Ciencias Sociales y Humanidades 27, no. 53-1 (April 1, 2018): 64–75. http://dx.doi.org/10.20983/noesis.2018.3.5.

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Blaise, C., F. Gagné, J. Pellerin, P. D. Hansen, and S. Trottier. "Molluscan shellfish biomarker study of the Quebec, Canada, Saguenay Fjord with the soft-shell clam,Mya arenaria." Environmental Toxicology 17, no. 3 (2002): 170–86. http://dx.doi.org/10.1002/tox.10048.

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Barragán Castellanos, Claudia Margot. "La política migratoria de Canadá en contexto." Revista Estudios Jurídicos. Segunda Época, no. 20 (December 10, 2020): 52–74. http://dx.doi.org/10.17561/rej.n20.a3.

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La política migratoria de Canadá es un modelo normativo significativo para el tratamiento de los migrantes; toda vez, que la misma integra los avances y cambios que dicho movimiento exige, en un mundo tan cambiante como el actual. Así, el presente artículo tiene como fin realizar un análisis estructurado en tres apartados. En una primera parte, se describen las políticas migratorias desde los inicios del siglo XX hasta la década de los cincuenta y sesenta; en segundo lugar, se aborda lo relacionado con las políticas migratorias de los años setenta hasta la actualidad y, en tercer término, se p

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Alves Batista, Danielle, and Victoria L. Lemieux. "El diseño de sistemas de información como imperativo para recalcular archivos." Tábula, no. 23 (January 29, 2021): 265–84. http://dx.doi.org/10.51598/tab.852.

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Este artículo aborda la importancia de incluir el diseño de sistemas de información como una competencia necesaria para los profesionales del archivo y, además, como una etapa o dimensión en los modelos que explican la existencia de los documentos de archivo –el ciclo de vida y el continuo de los documentos archivísticos (continuum )– en ambientes tecnológicos emergentes como la Tecnología de Registros Distribuidos (TRD) (Distributed Ledger Tecnology - DLT ). Para examinar la incorporación del diseño de sistemas de información al plan de estudios archivístico, analizamos las propuestas curricu

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Rasouli, K., M. A. Hernández-Henríquez, and S. J. Déry. "Streamflow input to Lake Athabasca, Canada." Hydrology and Earth System Sciences Discussions 9, no. 8 (August 2, 2012): 9065–93. http://dx.doi.org/10.5194/hessd-9-9065-2012.

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Abstract. The 271 000 km2 Lake Athabasca drainage in Northern Canada encompasses ecologically-rich and sensitive ecosystems, intensive agricultural lands, vast forests, glacier-clad mountains, and abundant oil reserves in the form of tar-sands. In this study, streamflow variability and trends in eight rivers feeding the 7800 km2 Lake Athabasca are investigated over the period 1960–2010. Hydrological regimes and trends are established using a robust regime shift detection method and the Mann-Kendall (MK) test, respectively. Results show that the Athabasca River, which provides ~ 57% of the tota

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Romo-González, Tania, and Carlos Larralde. "¿Cuáles y qué tan graves son los daños a la salud individual y a la sociedad causados por el consumo de drogas lícitas e ilícitas?" Psychologia 7, no. 1 (January 10, 2013): 67–80. http://dx.doi.org/10.21500/19002386.1195.

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En vista del amplio consumo de drogas lícitas e ilícitas en casi todo el mundo occidental, nosotros sospechamos que no eran tantos ni tan graves los daños que causan, como se afirma, y decidimos evaluar la solidez de tal sospecha. La sospecha resultó correcta en términos de la salud física individual de los usuarios, pues las drogas no aparecen entre las primeras quince causas de Morbilidad ni de Mortalidad en los habitantes de México, EUU, Canadá, España, el Reino Unido y Holanda. En cambio, las drogas sí causan daño psicológico y social al individuo por propiciar indolencia motivacional, cua

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Soto, Javier. "Gil de Biedma, Vallejo y Quevedo. Las influencias poéticas de Joaquín Sabina." Tropelías: Revista de Teoría de la Literatura y Literatura Comparada, no. 32 (July 6, 2019): 255–75. http://dx.doi.org/10.26754/ojs_tropelias/tropelias.2019323350.

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Este artículo pretende analizar la dimensión poética de las letras de las canciones de Joaquín Sabina y abordar su estudio desde una perspectiva estrictamente literaria. Por las características de su obra, Sabina ha sido considerado por varias voces autorizadas un poeta y un cantante al mismo tiempo. Y es que, entre otros motivos, es un gran lector y amante de la poesía. Tal es así que puede rastrearse en su obra lírica ─la cantada y la estrictamente poética─ la influencia de grandes nombres de la poesía hispánica. Destacan las reverberaciones de Jaime Gil de Biedma, Francisco de Quevedo y Cés

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Leopoldo de Freitas Coca, Estevan, and Ricardo Barbosa Jr. "Hortas escolares em Vancouver, Canadá como parte da “segunda geração” da soberania alimentar." Ateliê Geográfico 12, no. 1 (August 3, 2018): 219–36. http://dx.doi.org/10.5216/ag.v12i1.49270.

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Resumo Num processo mais visível no Hemisfério Norte, porém, também presente no Hemisfério Sul, nos últimos anos tem emergido uma série de ações com o intuito de fazer dos espaços urbanos protagonistas dos sistemas alimentares locais, fato que demarca a “segunda geração” da proposta alternativa de soberania alimentar. São exemplos disso, conselhos de políticas alimentares, mercados de produtos locais, hortas e pomares urbanos e outros. Com base em tal referência, nesse texto é feita uma análise da implementação de hortas escolares em Vancouver, no Canadá, utilizando o método qualitativo.

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Bell, Sue, and Michael Whiteford. "Southeast Asians in the United States." Practicing Anthropology 9, no. 4 (September 1, 1987): 4–17. http://dx.doi.org/10.17730/praa.9.4.b23v7133084m7821.

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Since 1975 about 1.5 million Indochinese have been granted asylum in Western countries, with about half of them coming to the United States. If all of the different ethnic groups (Cambodian, Vietnamese, Chinese-Vietnamese, Hmong, Lao, Tat Dam) are taken together, the Indochinese are now the largest Asian-origin group in the United States. Other countries taking substantial numbers of Indochinese refugees are Australia, Canada, New Zealand, France and Norway. The following papers look at Indochinese refugees in the United States and examine the roles anthropologists have played in studying as w

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Ayvar-Campos, Francisco Javier Ayvar-Campos, José César Lenin Navarro Chávez, and Enrique Armas Arévalos. "Inversión Extranjera Directa en APEC, 1990-2019: un análisis empírico de sus determinantes." México y la Cuenca del Pacífico 10, no. 29 (May 1, 2021): 23–50. http://dx.doi.org/10.32870/mycp.v10i29.727.

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Esta investigación tiene como objetivo analizar los determinantes de la inversión extranjera directa (IED) en 14 economías del APEC durante el periodo 1990-2019. Para tal fin, y partiendo de la segmentación de las economías en grupos homogéneos de análisis se elaboraron dos modelos econométricos de datos panel. Los resultados del estudio denotan que el flujo de IED en las economías del grupo 1 (Australia, Canadá, China, Estados Unidos, Hong Kong, Japón y Rusia) estuvo determinado por las remuneraciones al trabajo, las exportaciones de alta tecnología y el nivel de gasto de las naciones. Mientr

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