OER Texts

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  Comparative Tax Law Guide

  Kim Brooks

  This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:

  • more deeply understand your own tax system and context;
  • learn about another country’s system and context;
  • draw general conclusions about tax law;
  • press for or support tax law change;
  • facilitate tax law harmonization or coordination among jurisdictions;
  • delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
  • explain why a country’s tax laws are the way they are; and
  • better appreciate the social, economic, and political realities of other jurisdictions.

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  International Tax: Tax Treaties

  Kim Brooks

  This compendium of materials is designed to support the study of tax treaties around the world.

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  Governance of Arctic Shipping: Rethinking Risks, Human Impacts and Regulation

  Aldo Chircop, Floris Goerlandt, Claudio Aporta, and Ronald Pelot

  This open access book is a result of the Dalhousie-led research project Safe Navigation and Environment Protection, supported by a grant from the Ocean Frontier Institute’s the Canada First Research Excellent Fund (CFREF). The book focuses on Arctic shipping and investigates how ocean change and anthropogenic impacts affect our understanding of risk, policy, management and regulation for safe navigation, environment protection, conflict management between ocean uses, and protection of Indigenous peoples’ interests. A rapidly changing Arctic as a result of climate change and ice loss is rendering the North more accessible, providing new opportunities while producing impacts on the Arctic. The book explores ideas for enhanced governance of Arctic shipping through risk-based planning, marine spatial planning and scaling up shipping standards for safety, environment protection and public health.