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The present research gives an insight into the range of Latvian-German-Latvian dictionaries of legal terms published up to the present day; it analyses the information provided in the introductory sections of these dictionaries, looks into their microstructure (entry structure), and also presents a short description of the terms they comprise. Drawing on the experience of the lexicographers having compiled the existing legal German-Latvian-German dictionaries, the research identifies a number of issues related to developing a new lexicographic work -- an electronic glossary of contract law terms. These issues are the working model and lexicographic conception of the glossary; its title, language pairs, and size; potential glossary users; the principles and criteria for selecting sources and basic terms; and the glossary microstructure. The research also attempts to identify the position such a new glossary of legal terms may take among the modern specialized dictionaries. The research findings allow the conclusion that the practitioners in the field require a new glossary for translating and explaining legal terms, which is why the present paper offers the lexicographic conception and working model for developing such a new glossary and describes its entry structure. [ABSTRACT FROM AUTHOR]

The author approaches the concept of sham in the Canadian law of taxation from the standpoint of the true agreements entered into by taxpayers in accordance with provincial private law. The only way to effectively identify the contents of true agreements is to construct and apply tax legislation harmoniously with provincial law in a manner that gives full effect to federal and provincial statutes, legally valid obligations, and correctly computed taxes. [ABSTRACT FROM AUTHOR]

This paper discusses the judicial remedies available to correct tax mistakes following the Supreme Court of Canada’s companion decisions in Canada (Attorney General) v. Fairmont Hotels Inc. and Jean Coutu Group (pjc) Inc. v. Canada (Attorney General). Now that the remedy of rectification has been curtailed, taxpayers confronted with tax-planning mistakes may consider alternative remedies such as statutory rectification, rescission, and inherent jurisdiction. The paper discusses the availability of those remedies, the state of rectification after Fairmont, and the effect of equitable remedies for tax purposes. [ABSTRACT FROM AUTHOR]

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Recent research recognizes the motivational and instructional power of virtual technologies (VT) and serious games in education and in the delivery of learning outcomes. In particular, virtual gaming environments can help lower the threat of failure, foster engagement of the learners through immersion, can link learning to goals and roles. VT as applied to formal education, e.g. in university courses, can be inclusive of a wide range of technologies that are 2D or 3D and that in some way simulate physical world objects or relationships. In particular, we apply the Euroversity Good Practice Framework in two course designs where the course designs are informed by two pilot trials of the VT for learning negotiation skills. The two courses that are the learning context for the trial technologies are: International Contract Law (ICL) and International Public Law (IPL). We conclude with a recommendation for course planning regarding the approach and considerations that should be made for the inclusion of the VT and serious games in the course plan. [ABSTRACT FROM AUTHOR]

The American Law Institute has recently published principles of software contracts that may have profound impact on changing the software industry. One of the principles implies a nondisclaimable liability of software vendors for any hidden material defects. In this paper, we describe the new principle, first from a legal and then from a software engineering point of view. We point out potential ramifications and research directions for the software engineering community. [ABSTRACT FROM AUTHOR]