The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically analyses and compares alternative policy options with respect to ten key structural elements. The study improves understanding of the design and implementation of consolidation regimes and sets the stage for the search for a model. It provides valuable information with respect to the best practices, as well as the pitfalls, in the design of a consolidation regime. The book is essential to countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices.
By examining the system of authoritarianism in eight Arab republics, Joseph Sassoon portrays life under these regimes and explores the mechanisms underpinning their resilience. How did the leadership in these countries create such enduring systems? What was the economic system that prolonged the regimes' longevity, but simultaneously led to their collapse? Why did these seemingly stable regimes begin to falter? This book seeks to answer these questions by utilizing the Iraqi archives and memoirs of those who were embedded in these republics: political leaders, ministers, generals, security agency chiefs, party members, and business people. Taking a thematic approach, the book begins in 1952 with the Egyptian Revolution and ends with the Arab uprisings of 2011. It seeks to deepen our understanding of the authoritarianism and coercive systems that prevailed in these countries and the difficult process of transition from authoritarianism that began after 2011.
This guide to bioremediation in cold regions is designed to aid environmental practitioners, industry, and regulators in the remediation of petroleum spills and contaminated sites in cold regions. Remediation design and technology used in temperate climates does not necessarily work in cold climates, and cleanup takes longer due to shorter treatment seasons, sub-freezing temperatures, ground freezing and thawing, and limited bioactivity. Environmental engineers and scientists from eight countries working in the polar regions combine their experiences and expertise with petroleum contamination to write this book. It contains in-depth discussions on regulations, freezing and frozen ground, identification and adaptations of cold-tolerant bacteria, contaminant transport in cold soils and permafrost, temperature effects on biodegradation, analytical methods, treatability studies, and nutritional requirements for bioremediation. Emphasis is given to practical and effective bioremediation met
Farm support is contentious in international negotiations. This in-depth assessment of the legal compliance and economic evaluation issues raised by the WTO Agreement on Agriculture presents consistent support data and forward-looking projections for eight developed and developing countries (EU, US, Japan, Norway, Brazil, China, India, Philippines), using original estimates where official notifications are not available. Variations over time in notified support in some cases reflect real policy changes; others merely reflect shifts in how countries represent their measures. The stalled Doha negotiations presage significantly tighter constraints for developed countries that provide the highest support, but loopholes will persist. Developing countries face fewer constraints and their trade-distorting farm support can rise. Pressure points and key remaining issues if a Doha agreement is reached are evaluated. Vigilant monitoring for compliance of farm support with WTO commitments will be
After the 2011 uprisings started in Tunisia and swept across the Arab region, more than a dozen countries amended their constitutions, the greatest concentration of constitutional reform processes since the end of the Cold War. This book provides a detailed account and analysis of all of these developments. Individual accounts are provided of eight different reform processes (including Tunisia, Egypt, Libya, Yemen and Sudan), with particular focus on the historical context, the political dynamics, the particular process that each country followed and the substantive outcome. Zaid Al-Ali deconstructs the popular demands that were made in 2011 and translates them into a series of specific actions that would have led to freer societies and a better functioning state. A revolution did not take place in 2011, but it is inevitably part of the region's future and Arab Constitutionalism explores what that revolution could look like.
We all know that "you are what you eat." And once you conceive, your baby is what you eat as well—prenatal health and nutrition during pregnancy is so imperative! The US is one of only eight countries
Nuclear technology has been an organizing premise of the international system since 1945. Eight countries have officially acknowledged the possession of nuclear weapons. Many countries have harnessed
EU Criminal Justice and the Challenges of Diversity examines how questions of cultural difference between Member States' legal traditions are being constructed, addressed, and resolved in the development of the European Area of Freedom, Security, and Justice. The volume brings together leading socio-legal scholars and criminal justice professors from eight European countries and combines analytical approaches rooted in the social sciences with more normative approaches based on legal doctrine. It examines the construction of a common European criminal policy, explores some of the paths that may be followed by the EU in seeking to cope with national diversity in the field of criminal justice, and finally provides some insights into various forms of legal and cultural resistance offered by Member States to the European harmonisation process. In so doing, it bridges disciplinary boundaries between law and social sciences, and draws in a range of perspectives from around Europe.
Farm support is contentious in international negotiations. This in-depth assessment of the legal compliance and economic evaluation issues raised by the WTO Agreement on Agriculture presents consistent support data and forward-looking projections for eight developed and developing countries (EU, US, Japan, Norway, Brazil, China, India, Philippines), using original estimates where official notifications are not available. Variations over time in notified support in some cases reflect real policy changes; others merely reflect shifts in how countries represent their measures. The stalled Doha negotiations presage significantly tighter constraints for developed countries that provide the highest support, but loopholes will persist. Developing countries face fewer constraints and their trade-distorting farm support can rise. Pressure points and key remaining issues if a Doha agreement is reached are evaluated. Vigilant monitoring for compliance of farm support with WTO commitments will be
Highlights of Astronomy, Volume 16, summarizes the proceedings of the IAU XXVIII General Assembly held in Beijing, 20–31 August 2012, which brought together more than 2700 astronomers from 75 member countries. The wide range of topics cover the latest developments in almost every area of modern astronomy, including star formation, galaxies, the accelerating cosmos and dark energy, massive stars, high-energy emission in AGN, space-time reference systems, intergalactic magnetic fields, star-planet relations, the interstellar medium, data intensive astronomy, future large scale facilities, and Chinese astronomy. This volume features the Special Sessions, Joint Discussions and Invited Discussions that provide extended reviews of topics, as well as more focused, shorter chapters that reflect the activity of the world community in each field. Taken together with the eight IAU Symposia Proceedings (IAU S288–296), this volume presents the vast panorama of astronomical research at the time of t
By examining the system of authoritarianism in eight Arab republics, Joseph Sassoon portrays life under these regimes and explores the mechanisms underpinning their resilience. How did the leadership in these countries create such enduring systems? What was the economic system that prolonged the regimes' longevity, but simultaneously led to their collapse? Why did these seemingly stable regimes begin to falter? This book seeks to answer these questions by utilizing the Iraqi archives and memoirs of those who were embedded in these republics: political leaders, ministers, generals, security agency chiefs, party members, and business people. Taking a thematic approach, the book begins in 1952 with the Egyptian Revolution and ends with the Arab uprisings of 2011. It seeks to deepen our understanding of the authoritarianism and coercive systems that prevailed in these countries and the difficult process of transition from authoritarianism that began after 2011.
One woman. Ten thousand miles on foot. Six countries. Eight pairs of hiking boots. Three thousand cups of tea. One thousand days and nights. "The only way to survive three years of walking was to embr
An award-winning multicultural compilation of poetry introduces more than 125 poems from sixty-eight countries around the world, many translated into English for the first time, and offers glimpses of
This book provides a powerful theoretical framework for understanding cross-national cultural differences. Focusing on France and America, it analyses how the people of these two different cultures mobilise national 'repertoires of evaluation' to make judgements about politics, economics, morals and aesthetics. The analysis draws on eight case studies by eleven French and American researchers who have worked together over a number of years to develop systematic comparisons between these countries. The topics are wide-ranging, comparing how individuals use the cultural tools at their disposal to answer questions such as: are races equal? What constitutes sexual harassment? What is the value of contemporary art? Should journalists be neutral? How can the defense of the environment be reconciled with economic imperatives? Moving beyond simplistic essentialist models of national character, this comparative approach offers important insights that will interest not only sociologists but also
This book provides a powerful theoretical framework for understanding cross-national cultural differences. Focusing on France and America, it analyses how the people of these two different cultures mobilise national 'repertoires of evaluation' to make judgements about politics, economics, morals and aesthetics. The analysis draws on eight case studies by eleven French and American researchers who have worked together over a number of years to develop systematic comparisons between these countries. The topics are wide-ranging, comparing how individuals use the cultural tools at their disposal to answer questions such as: are races equal? What constitutes sexual harassment? What is the value of contemporary art? Should journalists be neutral? How can the defense of the environment be reconciled with economic imperatives? Moving beyond simplistic essentialist models of national character, this comparative approach offers important insights that will interest not only sociologists but also
With a vast river network and rainforests extending over eight South American countries, the Amazon plays a vital role particularly in maintaining biodiversity and terrestrial carbon storage. Due to its ecological characteristics, the Amazon benefits not only those countries but also the international community at large. However, the Amazon forests are being rapidly cleared with a consequent loss of biodiversity and impact on global climate. This book examines whether international law has an impact on the preservation of the Amazon by inquiring into the forms of cooperation that exist among the Amazon countries, and between them and the international community, and to what extent international cooperation can help protect the Amazon. Given the role of this region in maintaining the balance of the global environment, the book examines whether the Amazon should be granted a special legal status and possible implications in terms of international cooperation.
With a vast river network and rainforests extending over eight South American countries, the Amazon plays a vital role particularly in maintaining biodiversity and terrestrial carbon storage. Due to its ecological characteristics, the Amazon benefits not only those countries but also the international community at large. However, the Amazon forests are being rapidly cleared with a consequent loss of biodiversity and impact on global climate. This book examines whether international law has an impact on the preservation of the Amazon by inquiring into the forms of cooperation that exist among the Amazon countries, and between them and the international community, and to what extent international cooperation can help protect the Amazon. Given the role of this region in maintaining the balance of the global environment, the book examines whether the Amazon should be granted a special legal status and possible implications in terms of international cooperation.
This book examines the application of treaties by domestic courts in twelve countries. The central question is whether domestic courts actually provide remedies to private parties who are harmed by a violation of their treaty-based rights. The analysis shows that domestic courts in eight of the twelve countries - Australia, Canada, Germany, India, the Netherlands, Poland, South Africa, and the United Kingdom - generally do enforce treaty-based rights on behalf of private parties. On the other hand, the evidence is mixed for the other four countries: China, Israel, Russia, and the United States. In China, Israel, and Russia, the trends are moving in the direction of greater judicial enforcement of treaties on behalf of private parties. The United States is the only country surveyed where the trend is moving in the opposite direction. US courts' reluctance to enforce treaty-based rights undermines efforts to develop a more cooperative global order.
Women and Gender Perspectives in the Military compares the integration of women, gender perspectives, and the women, peace, and security agenda into the armed forces of eight countries plus NATO and U
In May 2004, eight former Eastern Bloc countries joined the European Union: the three Baltic republics, Poland, Hungary, the Czech and Slovak republics, and Slovenia. What is involved in "accession"?