The current income tax laws do not permit an income tax deduction for contributions to foreign charities. But there are several options for charitably motivated clients to support foreign causes in a tax-efficient manner. These options include the possibility of a tax treaty between the United...

This report presents the global ocean/sea ice configuration at eddy-resolving resolution developed at CMCC, and describes numerical results from the first simulation. The model configuration, based on the NEMO system, has 1/16◦ horizontal spacing at the equator and uses 98 vertical levels. So...

1. Historical background -- 2. The LLMC Convention -- 3. The 1996 protocol -- 4. Conventions relating to the carriage of passengers and their luggage by sea -- 5. Conventions relating to liability and compensation for pollution damage -- 6. The Nairobi convention -- 7. Relationship between...

Discussion of the territorial scope of the New Zealand Wages Protection Act in Mehta v Elliot (Labour Inspector). The authors argue that the territorial scope of all New Zealand statutes should be addressed by Parliament as a matter of course. As Judge Colgan pointed out in Mehta, this issue...