Suchergebnisse

Th e author focuses on a one-of-a-kind debate "On Socialism", which took place in the House of Lords of the British Parliament in the spring of 1935. For a long time, the upper chamber served as a barrier to the implementa-tion of bold social and political legislation. Until the beginning of the 20th century socialists had never been represented in the Parliament. As the Labor Party came into political spotlight and gradually strengthened its positions in the 1920s–1930s, the House of Lords was forced to adapt its composition to changing reali-ties. In 1924, the Labor faction was formed here for the fi rst time. A decade later, the Lords were prepared to seriously discuss the merits and demerits of the social-ist system. Th e article analyzes both the main arguments of the Laborites, who promoted transition to a new social system, and the theses put forward by Con-servatives and Liberals, supporters of the capitalist system. Particular emphasis is placed on the coverage and feedback which the discussion held in Westminster received on the pages of the British press of various political stances. Th e author comes to the conclusion that the arguments put forward by both supporters and opponents of socialism were in many respects similar to the theses that appeared in the course of the discussion in the Lower house of the UK Parliament in 1923. Th is discussion had a similar nature and was the fi rst of this kind in the British history. At the same time, the analyzed debate which took place in the House of Lords more than a decade later, bore an unmistakable imprint of a new era. Th e "Great Depression" of 1929–1933 had an important impact on the worldview of the generation, as it strengthened the conviction of left -wing politicians that capitalism was not the subject to improvement. Opponents of socialism, on the contrary, argued that a socialist future for Britain was not only economically un-tenable, but also dangerous, and incompatible with the unique English national character, based on individualism.

This article focuses on the role of personality in the case of Brexit, the withdrawal of the United Kingdom from the European Union on January 31, 2020. A decisive step in Brexit were the general elections on December 12, 2019, in which Boris Johnson, Conservative Prime Minister of the UK and advocate of Brexit, defeated Jeremy Corbyn, Leader of the Labour Party and 'neutral' about Brexit. Political psychology considers personality as a major factor in political developments. This article presents the results of an assessment of the personalities of Johnson and Corbyn, and it argues that the personality of these key players influenced the Brexit process. The analysis is based on the theory and methods of Immelman, Immelman & Steinberg, and Mastenbroek. Our findings suggest that Johnson's charismatic personality, his dominant leadership style, and his negotiating skills contributed to his electoral victory and to the realization of Brexit. Johnson profited from Corbyn's lack of personal charisma and from his undecisive and divisive leadership regarding Brexit.

Hybrid mismatch arrangements are means of structuring cross-border transactions which result into double taxation or double nontaxation due to differences in the legal qualification of the taxpayer's status or the legal qualification of the type of income. Hybrid mismatches arise due to imperfection of legislative techniques and are often accidental, but in some cases hybrid mismatch arrangements act as a way of committing tax offenses, leading to base erosion and profit shifting. The key provisions against the intentional use of hybrid mechanisms aimed at tax avoidance are being specified at the level of national legislations. One of the problems arising out of such norms' adoption is concluded in providing them with compliance to tax certainty principle, which acts as a guarantee of tax legislation application in accordance with the content of public interest laid down into them, and as the means of protecting the taxpayers' reasonable expectations at the stage of law enforcement. This article analyzes the existing antihybrid mismatch provisions of the certain foreign tax legislations (on the examples of the United States of America, of the United Kingdom and of the members of the European Union) for their compliance with the tax certainty principle.

Der hohe Wahlsieg der von Tony Blair geführten Labour Party bei den britischen Parlamentswahlen 1997 hat nicht nur das Kräfteverhältnis zwischen den politischen Parteien quantitativ grundsätzlich verändert, sondern signalisiert auch einen damit einhergehenden qualitativen Veränderungsprozeß, dem die Parteien in Großbritannien unterliegen. Dieser betrifft insbesondere die soziale Basis und das soziale Umfeld der Parteien, wie der Autor vor allem am Beipiel der Labour Party herausarbeitet. Die von der Labour Party - zusammen mit den Liberaldemokraten - betriebene konstitutionelle Reform wird das politische System in Großbritannien gleichfalls gravierend verändern und das Gewicht der Regionen stark erhöhen. Während innenpolitisch ein gewisser neuer Konsensus zwischen den Parteien zu konstatieren ist, sind die außenpolitischen Positionen durch starke Divergenzen, vor allem im Hinblick auf die EU, gekennzeichnet. (BIOst-Mrk)

This article is devoted to English historian F.S. Northedge (1918-1985) and his role in the development conception of international society and English School of International relations in 1960-1980.

This school consists of small group of scientists and diplomats, who were well educated in elite British universities like Cambridge and Oxford. They were acquainted with each other personally. British Committee for the Theory of International Politics in 1960-1970 was the center for the study of International Society. Such composition of the school demonstrated aristocratic character of the International relations study as intellectual pursuit in United Kingdom. Meanwhile, such people like Charles Manning, Fred Northedge, Edward Carr and some other famous people, who usually were English School members, did not taken part in the British Committee due to different reasons.

Thus, F.S. Northedge was untypical participant of English school and his scientific heritage need to be studied. Key factors of his biography and his views on International Policy are studies in the article. "Diplomatic style", "System of the state" and "International society" were the central concepts in his works. He met with these ideas in the London School of economy, where Charles Manning, Martin Wight and Headley Bull – founders of English School - had worked at International relations chair in different time. The analysis of these categories let make conclusion that F. Northedge agreed with main ideas of English School of International relations. But at the same time he understood them very originally. His system of the views demonstrated that British Committee for the Theory of International Politics, but not London School of economy, was the main center for the development conception of International Society in 1960-1980.

Introduction: The relevance of the subject is proved by the interest in the activity of the fuel and energy complex which remains for Russia one of the economic system donors. In this regard, there is growing interest in the experience of the energy industry development in other states, for example to the oil industry reforms in the Great Britain in the last quarter of the 20th century. Methods and materials: The basis of the research is made by works of foreign authors and sources in English. The complex structure of the object of study determines using general historical techniques and the system approach. Analysis. The research of the evolution of the British oil industry is connected with considering the general economic situation in the country and the dominating ideological attitudes of the United Kingdom authorities concerning the economic system during the post-war period. It is possible to note that British authorities paid close attention to the oil industry. The privatization of oil enterprises, which began in the second half of the 1970s, became a reaction to the changes of the economic situation within the country and in the world. It was the tactical maneuver under the Labourists directed to stabilization of the economic system without its essential updating. The subsequent transformations of the oil industry under the Conservatives were based on the basis of the economic paradigm revision, with the expectation of reducing the state's participation in the ownership of enterprise assets, forming a broad layer of owners, both among small and large holders of securities, as well as strengthening the independence of fuel companies. Results: As a result of the reforms in the market, several fuel companies different in power, continued working. The authorities got an opportunity not only to replenish the budget, but also to fulfill the mechanisms of indirect impact on the oil industry that, on the one hand, allowed to differentiate the spheres of the parties' responsibilities, and on the other hand, to maintain the influence of the state in the strategic segment of economy.