From Arm's Length to Hands-On

From Arm's Length to Hands-On

Author: John E. Hodgetts

Publisher: University of Toronto Press

Published: 1995-12-15

Total Pages: 454

ISBN-13: 1487590083

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Confederation was a relief to legislators who had to ensure the uneasy union between Upper and Lower Canada; the dualism had demanded double-barrelled ministries and the rotation of the capital, after 1849, between Toronto and Quebec City every four years. The year 1867 was therefore a watershed. The creation of the province of Ontario demanded that a civil service be put in place to support the new offices of the lieutenant-governor, Executive Council, and Legislative Assembly. However, the election of the Whitney government in 1905 is perceived by J.E. Hodgetts as an equally important dividing point in Ontario's bureaucratic history. Before 1905 the province met the fairly rudimentary needs of a largely agrarian community by relying on local authorities and the assistance of private clientele and charitable associations. Thus administration was at arm's length. It placed minimal demands on a miniscule staff and the simple structures of the emergent public service. James Whitney's arrival in 1905 coincided with the growth of natural resource industries in the north and the need to create agencies to deal with them. Developing urbanization and industrialization were accompanied by technological advances in communication and transportation, and these too required regulation. This prompted the hands-on administrative mode, and the hands increased in number with the creation of new organizational satellites, the expansion and consolidation of departments, and the emergence of central agencies to reform, coordinate, and control. These strands of economic development and parallel administrative bodies form the substance of Hodgetts's history of the Ontario civil service from confederation until the beginning of the Second World War. Hodgetts has analysed carefully the factors that led to the gradual enlargement of the government's functions and the progressive tightening of the exercise of its authority.


Within Arm's Length: A Secret Service Agent's Definitive Inside Account of Protecting the President

Within Arm's Length: A Secret Service Agent's Definitive Inside Account of Protecting the President

Author: Dan Emmett

Publisher: Macmillan

Published: 2014-06-10

Total Pages: 318

ISBN-13: 1250044715

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"Dan Emmett was just eight years old when President John F. Kennedy was assassinated. The events surrounding the President's death shaped the course of young Emmett's life as he set a goal of becoming a US Secret Service agent--one of a special group of people willing to trade their lives for that of the President, if necessary. Within Arm's Length is the essential book on the Secret Service--a revealing and compelling inside look at the Presidential Protective Division (PPD) with stories from some of the author's more high-profile assignments in his twenty-one years of service, where he provided arm's length protection worldwide for Presidents George Herbert Walker Bush, William Jefferson Clinton, and George W. Bush, both as a member of the PPD and the Counter Assault Team. Dan Emmett describes the professional challenges faced by Secret Service agents as well as the physical and emotional toll that can be inflicted on both agents and their families. Within Arm's Length also shares firsthand details about the duties and challenges of conducting presidential advances, dealing with the media, driving the President in a bullet-proof limousine, running alongside him through the streets of Washington, and flying with him on Air Force One. With fascinating anecdotes, Emmett weaves keen insight into the unique culture and history of the Secret Service and the inner workings of the White House"--


Try to Control Yourself

Try to Control Yourself

Author: Dan Malleck

Publisher: UBC Press

Published: 2012-05-10

Total Pages: 325

ISBN-13: 0774822228

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The prohibition era of gangsters and bootleggers has captured our imagination. But what happened when the government turned the taps back on? Dan Malleck shows that, contrary to popular belief, post-prohibition Ontario was an age when the government struggled to please both the “wets” and the “dries.” Rather than pandering to temperance groups, officials sought to define and promote manageable drinking spaces in which citizens would follow the rules of proper drinking and foster self-control. Post-prohibition liquor control was not a restrictive regulatory force but rather something more pragmatic – a bureaucratic attempt to balance temperance with recognition that prohibition was unsustainable.


Hard Time

Hard Time

Author: Shaun Attwood

Publisher: Simon and Schuster

Published: 2014-02-18

Total Pages: 470

ISBN-13: 1628739312

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Shaun Attwood was a millionaire day trader in Phoenix, Arizona, but his hedonistic lifestyle of drugs and parties came to an abrupt end in 2002 when a SWAT team broke down his door. Attwood found himself on remand in Maricopa Jail with a $750,000 cash bond and all of his assets seized. The nightmare was only just beginning as he was submerged in a jail in which rival gangs vied for control, crystal meth was freely available, and where breaking rules could result in beatings or death. Sheriff Joe Arpaio’s jails have the highest death rate in the United States. Hard Time is the harrowing yet darkly humorous account of the time Attwood spent submerged in a nightmarish world of gang violence and insect-infested cells, eating food unfit for animals. His remarkable story provides a revealing glimpse into the tragedy, brutality, comedy, and eccentricity of prison life.


Applying the Arm's Length Principle to Intra-group Financial Transactions

Applying the Arm's Length Principle to Intra-group Financial Transactions

Author: Robert Danon

Publisher: Kluwer Law International B.V.

Published: 2023-08-29

Total Pages: 1053

ISBN-13: 9403540354

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It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avoidance-related rules. With contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations, this book provides unparalleled insights into the application of the Arm’s Length Principle to different types of financial transactions, application of anti-avoidance rules to various intra-group financial arrangements as well as the business value creation process and the dispute management landscape that underlie intra-group financial transactions. With in-depth analysis of the legislation and market developments that fuel the diverse range of financing options available to market participants – and loaded with practical examples and case studies that cover the legal and economic considerations that arise when analysing intra-group finance – the contributors examine such topics and issues as the following: national anti-abuse rules applicable to financial transactions; tax treaty issues; role of credit ratings and impact of implicit support; loans, cash pooling, financial guarantees; transfer pricing aspects of performance guarantees; ‘mezzanine’ financing; considerations for crypto financing; impact of crises situations such as COVID-19; how treasury operations can be structured in a group and the decision-making process involved; how hedges offset or mitigate risks; how to apply the arm’s length principle to factoring and captive insurance transactions; comparability analysis for various transactions; special considerations for transactions carried out by a permanent establishment; EU state aid and its interaction with transfer pricing rules; dispute prevention and resolution tools under the OECD, UN, and EU frameworks; and developing countries’ perspectives, focusing on Brazil, India, and South Africa. Given the challenges facing taxpayers and tax authorities alike, this book will prove an immeasurably valuable reference guide to support tax practitioners, tax administrations, and tax scholars in developing standards and policies in dealing with intra-group financing issues.