When the Government proposals for the amendment of inheritancetax were first publicised, there was a good deal of puzzlementamongst practitioners as to the point of principle involved.Although the proposals were called ‘Aligning the inheritancetax treatment of trusts’, their effect was to bring toan end the alignment of life interest trusts with absolute ownership.Instead, all trusts with very few exceptions will be taxed underthe harsher rules previously only relevant to trusts withouta life tenant. Such a beneficiary was previously equated withan absolute owner for the purposes of levying inheritance tax. When the draft law was debated in Parliament, it became clearthat the principle was that, in the Treasury's view, the passingof assets down the generations by means of a trust is tax avoidanceand an abuse. The Paymaster General,  相似文献   
347.
Canada's counter‐terrorism experience     
G. Davidson Smith 《Terrorism and Political Violence》2013,25(1):83-105
This article traces Canada's experience with modern terrorism from its beginnings in 1963 to the present, with particular emphasis on the policies and crisis management techniques which have evolved over those 30 years. A brief review of the Canadian system of government and constitutional framework is provided to assist with understanding Canada's response to the terrorist threat. While Canadians have largely escaped the tragedies of domestic and international terrorism which have plagued other parts of the world since 1968, it is also true that Canada had an early experience of modern terrorism when the Front de liberation du Quebec (FLQ) began its campaign of politically motivated violence in Montreal on the night of 7 March 1963. Canada has been applauded for the firm and expeditious manner in which it dealt with the FLQ threat, and for the security provided for major international events held on Canadian soil (e.g., 1976 Olympic Games, 1981 Economic Summit). Beginning in 1982, however, a series of terrorist incidents brought about a fundamental reassessment which led to the introduction of major policies and measures ‐ based on the ‘lead Minister’ concept ‐ that continue to form the basis of Canada's approach to counter‐terrorism.  相似文献   
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Migration and modes of exploitation: Social origins of immobility and mobility   总被引:1,自引:0,他引:1  
Guy Standing 《The Journal of peasant studies》2013,40(2):173-211
Migration has been the subject of considerable research in recent years, much of it conducted by economists. This paper is an attempt to provide the basis of a general, materialist framework for research on population mobility. As such it pays particular attention to changing mechanisms of exploitation, which are typically ignored in conventional studies of migration. This article focuses on pre‐capitalist relations of production restricting population mobility, the factors that make those controls increasingly unstable and the different implications for migration of different forms of the transition to capitalist relations of production. Drawing on historical and contemporary evidence it then considers the various functions of migration in transitions to capitalist production.  相似文献   
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This paper critically explores the way in which ‘trafficking’ has been framed as a problem involving organized criminals and ‘sex slaves’, noting that this approach obscures both the relationship between migration policy and ‘trafficking’, and that between prostitution policy and forced labour in the sex sector. Focusing on the UK, it argues that far from representing a step forward in terms of securing rights and protections for those who are subject to exploitative employment relations and poor working conditions in the sex trade, the current policy emphasis on sex slaves and ‘victims of trafficking’ limits the state's obligations towards them.  相似文献   
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Must treatment be provided to subjects who acquire HIV during the course of a prevention study? An analysis of ethical foundation, regulation, and recent argumentation provides no basis for the obligation. We outline an alternative approach to the problem based on moral negotiation.  相似文献   
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   The politics
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