Suchergebnisse

With the global economy, many US executives are sent to the United Kingdom (UK) and/or other parts for Europe to work for short-term or long-term assignments. Even if based in the United States or continental Europe, executives of global corporations can often work in the UK. These executives can be resident in more than one country under the tax laws of each country in which the executive works. Since the UK taxes persons who are resident in the UK, it is important to ascertain whether the executive is so resident under UK law. Before April 6, 2013 there was no statutory definition of residence in the United Kingdom (UK). Much of the practical definition came from the courts and the government's publications. There were generally two definitions; 'resident' and 'ordinary resident'. At this time a major tax case, the Gaines-Cooper case, was going through the courts eventually being finally decided in the Supreme Court. It was generally considered that this case gave the impetus to the government to clarify the definition of resident by statute. This statute was the Finance Act 2013 (FA 2013). Section 218 and Schedule 45 FA 2013 set out the new statuary rules for a taxpayer. This paper explains the new rule in detail.

Today, to perceive the link between society and environment does not require that we engage in an effort of great abstraction. What remains paradoxical is that the intensity and scale of societally induced environmental degradation, which rose to historically unprecedented levels during the latter half of the 20th century, is synchronous with an equally impressive increase in public concern for and attention to the biophysical world. This article examines values-based and traditional Marxist-oriented approaches to environmental sociology in the USA in order to assess whether or not – and if so, how exactly – these approaches help us make sense of the aforementioned paradox. Against this background, the necessity of critical theory for environmental sociology is illuminated. In order to further research efforts accordingly, this article advances the concept of sociobiophysicality, which allows us to grasp objective drivers of human-ecological transformation and forms of subjectivity as synchronous with the commodity form.

The period from the end of the Civil War until the entry of the United States into World War I was almost a "golden era" for African-Americans in the US military. For the first time, African-Americans could serve in the regular military in peacetime.

This essay explores the performance and pedagogical practices of Master Musician [Nhạc Sư] Nguyễn Vĩnh Bảo, a musician of nhạc tài tử Nam bộ [music of talented amateurs] who lives and works in Hồ Chí Minh City, but whose students reside primarily in diaspora. By critically engaging with the concept of "trans-nation"—a term coined by Yan Haiping—and invoking theories of transnational competence, the essay examines the processes by which Nhạc Sư Nguyễn Vĩnh Bảo creates a virtual diasporic community based around the performance and appreciation of traditional music practices.

Article 88 (1) (a) of Directive 2001/83/EC must be interpreted as meaning that it does not prohibit the dissemination on a website, by a pharmaceutical undertaking, of information relating to medicinal products available on medical prescription only, where that information is accessible on the website only to someone who seeks to obtain it and that dissemination consists solely in the faithful reproduction of the packaging of the medicinal product, in accordance with Article 62 of Directive 2001/83, and in the literal and complete reproduction of the package leaflet or the summary of the product's characteristics, which have been approved by the authorities with competence in relation to medicinal products (official headnote).