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The water trade: IJC issues its final reprt

Article Abstract:

Issues concerning an International Joint Commission conclusion that both the USA and Canada can prohibit bulk water removal from the Great Lakes are examined, focusing on the finding that water in its natural state is not a "product" or "good." Topics include an action brought by the American water company, Sunbelt Water Inc, against Canada, claiming that a British Columbia law prohibiting water removal is a violation of investor rights under the North American Free Trade Agreement.

Author: Kuruvilla, Pretty Elizabeth
Publisher: WorldTrade Executives, Inc.
Publication Name: North American Free Trade & Investment Report
Subject: Business, general
ISSN:
Year: 2000
United States, International trade, Environmental aspects, Water, Great Lakes (North America)

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Canadian tax issues in foreign mergers

Article Abstract:

Tax issues in foreign mergers in Canada are examined, focusing on proposed amendments to the Canadian Income Tax Act, released on Apr 15, 1999. Topics include the definition of a foreign merger, tax issues for Canadian shareholders of the foreign corporation, and tax issues for the merged entities.

Author: Morgan, Leslie
Publisher: WorldTrade Executives, Inc.
Publication Name: North American Free Trade & Investment Report
Subject: Business, general
ISSN:
Year: 2001
Taxation, Acquisitions and mergers

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