Suchergebnisse

Historical development of current income tax law in the West Bank and the Gaza Strip during this century; discussion of issues in income tax reform; a Model Income Tax Law for the Palestinian territories (Arabic and English); translations of the current income tax laws as amended by military order; English translation of the recent PNA amendments to the tax law

Intro -- الفصل الأول : التجارب الإصلاحية الأولى في دول مجلس التعاون الخليجي -- الفصل الثاني : عوامل الإصلاح السياسي في دول مجلس التعاون الخليجي -- الفصل الثالث : الإصلاح الدستوري في دول مجلس التعاون الخليجي -- الفصل الرابع : الإصلاح السياسي في دول مجلس التعاون الخليجي -- الفصل الخامس : معوقات الإصلاح السياسي في دول مجلس التعاون الخليجي -- المصادر -- الفهرست

The 2010s was a busy decade for the Northern Sea Route (NSR). It started with the first shipping season to feature the international use of the NSR for commercial purposes, followed by a significant reform of the domestic legal regime, as well as the adoption of the Polar Code. The traffic has gradually picked up, and although the expectations of a significant surge in trans-Arctic navigation have not materialized, the NSR's annual turnover has grown beyond the old records set by the USSR. While the Russian authorities have struggled to find the most optimal means of development of the NSR, the latter has recently been re-marketed as a Polar Silk Road, part of the grand Chinese One Belt One Road initiative. While Russia has been rebuilding its military presence in the Arctic, the French Navy vessel BSAH Rhone unexpectedly navigated through the NSR, inciting strong political, but yet not legal, response. The present article aims to take stock of the last decade, paying primary attention to the Russian State practice in developing, adopting, and enforcing legislation in the NSR. By describing the current status and identifying some of the regulatory trends, the article will draw cautious predictions on the role of the law of the sea in the management of the NSR in the near future.

Since Russia's annexation of Crimea in 2014, Northern Europe has increasingly aligned its national defence arrangements with the United States and NATO. This contrasts with the Cold War period, when Sweden and Finland were neutral, and Norway and Denmark put self-imposed restraints on their NATO memberships. Providing Northern Europe with a stable "buffer" between East and West, this so-called Nordic balance kept the United States and Soviet Union at an arm's length. Since 2014 however, Northern Europe has de facto slid from "buffer" to "springboard" for US forces. This slide may counter Russian assertiveness, but there is also reason to argue that it may increase regional tension and unpredictability. If so, this may leave the entire region with less rather than more security. Using the case of Norway, it is argued that too close an alignment with NATO may have accelerated Norway's role as a "springboard" for US forces. This is because cost-intensive reforms needed to accommodate US expectations abroad have also exacerbated critical vulnerabilities at home. Increased dependency on US forces thereby makes difficult the balance between deterrence and restraint vis-à-vis Russia.

This contribution is an analysis of how the rights of the Sámi to engage in reindeer husbandry are guaranteed in the green transition to renewable energy in Sweden. Consideration of the increasing number of court decisions addressing the impacts of wind energy on reindeer husbandry in Sweden raises significant questions about the fairness of the transition to sustainable development. The purpose of this analysis is to examine the impacts of wind energy on reindeer husbandry and uncover the justice issues raised by this development. Drawing on the discourse of just transition that includes distributional, procedural and recognition considerations, this analysis more specifically examines the distributive effects of the development of wind energy on reindeer husbandry and identifies how Sámi reindeer herders are included and their status and human rights as an Indigenous people recognised within this process. On this basis, the conclusion from this study is that systemic reforms of the Swedish system that take due consideration of the human rights of the Sámi as an Indigenous people must be implemented in order to ensure a transition to sustainable development that equally benefits Sámi reindeer herders and can therefore provide justice for all.