Clarification of the Meaning of "Beneficial Owner" in the OECD Model Tax Convention: Comment on the April 2011 Discussion Draft

In April 2011, the OECD released an important discussion draft that is intended to clarify the meaning of the term "beneficial ownership" under articles 10, 11 and 12 of the OECD Model (2010). This article discusses these proposals and demonstrates that some refinement is necessary.

Rough draft of the script for "The Swimmer"

A draft with handwritten notes of "The Swimmer" script for use in the 1984 nutrition campaign.

Why are people liberal? : a motivated social cognition perspective

The present dissertation examined why people adopt or endorse certain political ideologies (i.e., liberal or conservative). According to a motivated social cognition perspective (Jost, Glaser, Kruglanski, & Sulloway, 2003a; Kruglansl

Draft Mechanics Resolution, ca. 1836

An unsigned, undated draft of a resolution by Mechanics in the Kingston, Ont. area responding to the availability of cheap convict labour. The resolution proposes to shift convict labour to the Marmora, Ont. iron fields.

Draft News Release - Great Lakes Water Quality Agreement

A News Release draft to be sent to "100 newspapers, radio and television stations (virtually all those with offices within 20 miles of the Lakes), make them available to the Press Gallery, special interest groups, trade publication and Mayors etc. of Great Lake-side communities". The release discusses the need for an upgrade to "the 1972 Canada-U.S. Great Lakes Water Quality agreement". Within the document, O'Sullivan is quoted that the agreement "should be upgraded to become a treaty with the United States, so that after all the effort which has already been put into tyring to clean up the Great Lakes we the provision which provides for cancellation by either party giving twelve months (notice) to do so". The total report is 61 pages in length.

The National Hockey League (NHL) Entry Draft: An Examination of the Impact of Brand Associations Attached to the Russian Hockey Players

This research was conducted to investigate whether negative brand associations attached to Russian hockey players impact their draft rankings during the National Hockey League (NHL) Entry Draft. A quantitative analysis based on various regression model specifications was used to test whether Russian players were drafted relatively equally to their counterparts in the NHL Entry Draft. The data consisted of the NHL draft picks between 1993 and 2013 and their performance statistics and physical characteristics. The results suggested that Russian players were drafted relatively equal to their counterparts from other countries. Meanwhile, Russian players who played in the CHL before the draft are actually drafted better than Canadians who played in the same league. Hence, the negative brand associations attached to Russians were unlikely to impact their draft rankings. This study redefined the so-called “Russian Factor” from a notion that allegedly damages Russian players’ rankings to one that enhances their rankings.

Rough draft of a letter to John I. Mackenzie [from S.D. Woodruff]

Rough draft of a letter to John I. Mackenzie [from S.D. Woodruff]. The letter is illegible (1 doublesided page, handwritten), Dec. 6, 1881.

Telegram from Great North Western Telegraph Company of Canada to S.D. Woodruff from L. Cabot stating that the draft for $5000.00 will be forwarded

Telegram from Great North Western Telegraph Company of Canada to S.D. Woodruff from L. Cabot stating that the draft for $5000.00 will be forwarded on Monday or Tuesday, Jan. 16, 1886.