Beneficial owner is one of the most important concepts used in tax treaties. It limits the benefit of treaty-reduced withholding taxes on dividends, interest and royalties to recipients who are beneficial owners of such income. The term has been adopted in most bilateral tax treaties, but...

Across sectors of the global economy, private governance has emerged as a new instrument for addressing pressing social and environmental problems. Although better suited for tackling the challenge of reaching agreements among states to address problems transcending national borders, these...

Drawing on insights from social science methodology and systems analysis, the article adopts a holistic view of the equity markets and highlights how market forces have been driving the evolution in the equity markets towards a first-best corporate governance model. This governance model is the...

The expansion of Canadian extractive corporations' overseas business operations has led to serious concerns regarding human rights-related impacts. As these apprehensions grow, we see a countervailing rise in calls for government intervention and in levels of socially conscious shareholder...

Close your eyes, relax, take a deep breath. Imagine you are sitting on a beautiful beach with the sound of the waves in your ears. Now open your eyes. What do you see? Nothing, right?! What if you had no imagination?! What if the medium, TV, the internet or virtual worlds stifled your...