Suchergebnisse

The purpose of the study, the results of which are briefly presented in this article, was to assess the influence of traditional Chinese thought on women.The following research methods were chosen: historical scientific method, abstract-logical scientific method, formal-legal scientific method, comparative analysis method, scientific objectivism method.Briefly, the results of the study can be presented as follows: practices such as meditation, wushu, qigong have a direct impact on women around the world due to their use for exclusively health purposes. In this sense, it is appropriate to assume that in this way Chinese philosophy can influence the worldview of people (in particular, women). At the same time, from the point of view of Chinese philosophy, a woman plays a subordinate role in relation to a man.The author makes the following conclusions. In our opinion, one of the ways that can adapt traditional Chinese teachings to the realities of today should be the idea of using a woman not only as a homemaker, but also as a manager, negotiator, manager (transformation concepts of Taoism). Thus, the ability to negotiate, based on modern scientific psychology, is inherent in people with an androgynous type of thinking. And in this sense, men should learn communication skills, first of all, from women. This may be relevant not only from a moral point of view, but also from the point of view of the development of modern economics. Moreover, this idea is quite applicable to other countries, including Russia.

Commenting on literature as a human record, Goethe once called it "The fragment of fragments: The smallest part of what has been done and spoken has been recorded; and the smallest part of what has been recorded has survived." I find this observation a very sobering and instructive reminder for a discussion of Chinese poetry under Communist rule. Goethe was speaking of literature in general. And poetry, formally at least, being but one of its branches, is by deduction a fragment of "the fragment of fragments." Over a decade many things have been accomplished under the régime. Many deeds have been done, immense work of material reconstruction has been completed, and more is in process, on the débris of destruction of comparable quantity; and unfathomable tribulations, pains and frustrations in soul and body are felt and muttered, as well as the hue and cry of zeal and enthusiasm exclaimed among massive crowds.

The Great Leap Forward has not only been measured by the claimed increases of grain and steel production by so many million tons. Peking boasts too that the Leap produced, in 1958 alone, millions and millions of poems and songs. These products, both in themselves as art and in their way and manner of accomplishment, should reveal a picture of how the mental life, or, more precisely, how the mental as well as physical energy, of the nation is being vigorously mobilised, organised and directed. For, as much of the steel was, regardless of its quality, produced in "backyard furnaces," so are myriads of these poems and songs, regardless of their aesthetics, made by farm teams in the fields, workers in the factories, and labourers building roads or bridges. The people are goaded and urged, instructed and inspired by tireless party cadres who exhort all social and racial groups that, among other purposes, there has to be a new epoch of poetry production to celebrate the new era in Chinese history.

The oil and gas industry is an important industry for several Eu- ropean countries. Due to the uniqueness of the industry, there have been special corporate taxation rules for the oil and gas industry where jurisdic- tion adopts formulary apportionment rules for levying cross-border corpo- rate taxation. Alaska of the United States of America is a typical jurisdic- tion where a special formula for the oil and gas industry is provided and the Common Consolidated Corporate Tax Base Directive Proposal under the European Union law has also a special formula for the oil and gas in- dustry, due to the influence from the United States of America formulary apportionment experiences. Based on the comparison between the Com- mon Consolidated Corporate Tax Base and Alaska experiences, this paper shows that the Common Consolidated Corporate Tax Base's oil and gas in- dustry formula has two theoretical flaws. The paper suggests that the fun- damental rationale for the oil and gas industry should reaffirm the im- portance of the resource origin and a special asset factor is necessary for the oil and gas industry for improving the current Common Consolidated Corporate Tax Base Directive Proposal. The current Common Consolidated Corporate Tax Base Directive Proposal has made an effort to take into ac- count the interests of the natural resource origin countries, but it used a wrong policy tool. The original aim of the oil and gas industry formula is not achieved and new tax planning loopholes are created. The Common Consolidated Corporate Tax Base's oil and gas industry formula is also a typical example that illustrates the risk of the "lost in translation" in comparative law research and legal transplantation.

The tax neutrality principle was defined as a tax system not influencing the taxpayers' business decisions. Economists usually use 'the no tax world' as the baseline to decide if a specific tax measure is 'neutral. If a taxpayer's reaction to a specific tax is the same as if there is no such tax, then it is neutral. Such formulation of tax neutrality is inappropriate to evaluate taxation in a regional market as European Union. This paper estab- lishes a new normative framework for evaluating the EU corporate tax law reform project, the Common Consolidated Corporate Tax Base (CCCTB) Proposal, that aims to properly tax MNE taxpayers' cross-border income by a pre-decided formula. The tax neutrality principle should be not be based on the no-tax baseline but interpreted as 'faithfully reflecting the taxpayers' economic activities throughout EU'. EU Member States should maintain proper fiscal autonomy to decide their actual administration inputs (the public benefit provided) and their own method to implement the EU level corporate group taxation (the subsidiarity principle). This trio-formulated neutrality concept falls between Rawls' liberalism theory and Nozick's libertarianism theory, closer to Liam Murphy and Thomas Nagel's tax jus- tice theory. Such trio-combination also better regulates the interactions of the three actors in the EU internal market: EU, Member States and MNE taxpayers. This reformed neutrality is a more appropriate norm than one single economic or legal principle for the EU corporate tax reform

Formulary apportionment is a method to allocate taxing rights of states. It is different from the OECD's international taxation rules which are based on bilateral tax treaties and national transfer pricing rules. Formulary apportionment adopts a pre-decided formula to allocate the taxing rights on cross-border taxable activities. In a pre-decided formula, it is common to have various factors, such as sales, labour, asset of the taxpayers. Since early 20 th century, USA has a long history of formulary apportionment in the field of state taxation. Many states of USA adopt their own formulas to allocate their taxing rights upon some cross-state business activities. Based on the experiences and practice in USA, European Union has also an ambitious project: Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal. This Directive aims to harmonize corporate tax base for all EU Member States and provide a uniform sharing formula, to allocate taxing rights of corporate tax to replace the traditional bilateral tax treaties and over complicated transfer pricing rules. This paper analyses the possibility of inflating the sales factor, both in USA and in the CCCTB Directive Proposal due to including items such as marketable securities and hedging transactions. The sales factor is the ratio between the sales of a specific group member company (the numerator) to the whole corporate group' sales (the denominator). One obvious possibility is to inflate the ratio by including items in the denominator, such as marketable securities, hedging transactions. In USA, these items are no longer defined as sales in the formula, and thus are excluded from the formula. However, the CCCTB Directive has not fully eliminated this problem of inflating the sales factor, and thus leaves a loophole.

General Anti-Avoidance Rule (GAAR) is a type of rule designed to combat the tax-avoidance scenarios that in a legal form lawfully but aims to circumvent the legal consequences. GAAR is necessary for a tax system to address unexpected innovative tax avoidance scenarios. In the field of tax law, GAAR has been criticized for being too abstract and thus harmful to legal certainty. In the context of EU integration, the concept of GAAR has been developed and elaborated by Court of Justice of European Union as well as secondary laws, but there are quite a few different formulations. In the existing literature, it is established that, there are the subject test and the objective test cumulatively in the GAAR, which examines the taxpayers' subjective intension and the objective economic reality. As to the relation between these two tests, scholars have established the theory that, the formulation and the context of the subjective test is actually influenced by the tax rule involved (that is, the purpose of the norm being circumvented). This paper will revisit GAARs in the EU tax law and present that, the theory of GAAR based on the purpose of the violated tax norm is indeed supported by latest case law of CJEU as well new Directives. Furthermore, the intention of the norm reconciles the subject test and the objective test. In this regard, the unpredictability of 'GAAR' actually has become more predictable.