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2009

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Articles 31 - 36 of 36

Full-Text Articles in Law

Le Droit Myope, Régine Tremblay Jan 2009

Le Droit Myope, Régine Tremblay

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Cet essai présente la violence conjugale comme un enjeu de droit privé et de droit public, comme une problématique qui se situe au confluent de ces deux catégories considérées comme mutuellement exclusives. L'évolution de la perception de I'homosexualité en droit public a transformé notre idée du couple en droit privé. Ceci remet en question notre façon de penser le couple, les individus qui le composent et la violence qui s'y produit.


Beyond A Politics Of The Possible? South-North Relations And Climate Justice, Karin Mickelson Jan 2009

Beyond A Politics Of The Possible? South-North Relations And Climate Justice, Karin Mickelson

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This symposium’s issue on ‘Climate Justice and International Environmental Law: Rethinking the North–South Divide’ asks contributors to explore the intersection between law and emerging ideas of climate justice, and how international environmental law is shaped by and in turn reshapes (or fixates, or interrogates) our understandings of the North–South divide. In relation to the former, the author posits that there appears to be a profound disconnect between the law and the politics of climate change, one that reflects a broader disconnect between those who view the challenge posed by climate change through an ethical lens, and those who see it …


The Ties That Bind: Multiculturalism And Secularism Reconsidered, Brenna Bhandar Jan 2009

The Ties That Bind: Multiculturalism And Secularism Reconsidered, Brenna Bhandar

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Explores contemporary contestations over the rights of Muslim girls and women to wear the veil in both France and the U.K.


Designing Foreign Tax Credit Rules In China: The Case Of Foreign Loss Limitations, Wei Cui Jan 2009

Designing Foreign Tax Credit Rules In China: The Case Of Foreign Loss Limitations, Wei Cui

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Over the last few years, China’s large trade surplus against other countries, as well as its high domestic savings rate even relative to its high investment rate, have resulted in a very substantial foreign currency reserve that puts the country in the position of a significant capital exporter. The huge amount of foreign currency assets held by the Chinese government— near $1.9 trillion at the end of 2008 — and a breathtaking series of acquisitions made by Chinese firms overseas are now salient items in international business reporting and public discussion. China’s new posture as an exporter of capital has …


Indirect Taxation Of Cross-Border Services In China: (Partial) Switch To Destination-Based Taxation, Wei Cui Jan 2009

Indirect Taxation Of Cross-Border Services In China: (Partial) Switch To Destination-Based Taxation, Wei Cui

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In early November 2008, China's State Council approved a major overhaul of the country's VAT: starting in 2009, registered VAT payers are allowed to claim input credit for VAT paid on purchases of equipment and other non-real-property fixed assets. The change marks a decisive abandonment of China's previous esoteric "production-type" VAT (which disallowed input tax credit for fixed asset purchases) in favour of the conventional consumption-type VAT, and a giant step in the rationalization of the coun­try's tax structure. It also promises to accelerate the pace of VAT reform, the next major stage of which is widely regarded as expanding …


Business Tax: China's Quasi-Vat, Wei Cui Jan 2009

Business Tax: China's Quasi-Vat, Wei Cui

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On 1 January 2009, new VAT rules entered into force in China. Under these rules, all registered businesses are entitled to recover VAT on the purchase of capital assets other than immovable property. The Chinese VAT system does however not yet cover services and transactions concerning immovable property, which are still subject to the all-stage, cumulative business tax. In this article, the author explains that the process of gradual transformation of the business tax into a VAT has started and that the current business tax should already be seen as a quasi-VAT.