Taxation of non-resident trusts in Canada and taxation of Canadian beneficiaries of non-resident trusts qualified as foreign investment entities

As a general rule, non-resident trusts are not subject to taxin Canada and distributions from Canadian non-resident trustsare not subject to tax in the hands of the Canadian beneficiaries.However, there are exceptions. The purpose of this article isto focus on the new conditions under which a non-resident trustcould be subject to tax in Canada or treated as a foreign investmententity for tax purposes which triggers a Canadian tax liabilityfor the beneficiary.     

法国青年对人生几个重要问题的态度

随着法国社会的发展,社会思潮也发生了转变。青年对金钱、政治地位、社会工作、社会关系、情感世界的看法和国防军事态度,已不同于前辈了。他们对自己的社会地位、财富、阶级和政治是不大关心的,主要关心的是自己生活质量是否得到提高,特别是对爱情和友情的重视。     

The Paradox of Accepting One's Share of Responsibility in Mediation

Mediators generally avoid the issue of whether parties accept their individual share of responsibility for a conflict. But the results of this study demonstrate the important role that taking responsibility for the conflict can play to encourage the emergence of cooperation within the mediation process. In this article, the author first explores the role of responsibility within the context of various mediation approaches and styles. Next, he reports the results of a quantitative study that examined the attitudes of disputants involved in workplace conflict mediations. His results indicate that acceptance of responsibility can play a parodixical role in the mediation process: it seems to be effective only when both parties jointly acknowledge responsibility. When responsibility is acknowledged unilaterally, it seems to have a negative effect on the emergence of cooperation. Finally, the author proposes an intervention strategy for mediators that is designed to encourage the joint acceptance of responsibility and thus facilitate the emergence of cooperation in mediation.     

The Confrontation between the Big Five and Big Law: Turf Battles and Ethical Debates as Contests for Professional Credibility

This article uses interviews and comparative professional histories to explore the stakes of the battle- pre-Enron and seen in reactions to the Enron crisis - between the organized bar and the multidisciplinary practices (MDPs) associated with the Big Five accounting firms and their law firms. The paper examines modes of professional practice - family, Continental corporate law, and the Cravath model – to describe the tensions and potential solutions to maintaining professional legitimacy without appearing too close to business or economic power. The paper then seeks to explain preliminarily why the MDP debate became so strong in the United States despite the fact that the actual threat to U.S. corporate lawyers appeared relatively small. It suggests that the interjection of the Big Five potentially threatened a relatively precarious professional legitimacy with different impacts for different sectors of the bar.     

Work commitment in the legal profession: a study of Baby Boomers and Generation Xers

Growing attention is being paid to the generational differences in the work orientations of professionals, particularly among Baby Boomers and Generation Xers. It is suggested that the role that work plays in one's life is the most significant generational difference, where Generation Xers are viewed as less committed to work, careers and employers than Baby Boomers. Most of this literature however is supported at best by anecdotal evidence rather than empirical data. This paper empirically addresses two questions: (1) are Generation X lawyers less committed to their work than Baby Boomer lawyers?; and (2) do the factors related to work commitment differ for Generation X lawyers and Baby Boomer lawyers? The regression results show there is no significant generational difference in work commitment. The generations do differ in the factors that are related to their work commitment however. Work effort and extrinsic rewards are generally more highly related to Baby Boomers' commitment and intrinsic rewards to Generation Xers' work commitment.     

Austerity or welfare state transformation? Examining the impact of economic crises on social regulation in Europe

This article provides an encompassing analysis of how economic crises affect social regulation. The analysis is based on an innovative dataset that covers policy output changes in 13 European countries over a period of 34 years (1980–2013) in the areas of pensions, unemployment, and child benefits. By performing a negative binomial regression analysis, we show that economic crises do matter for social policymaking. Our main empirical finding is that crises impinge on social regulation by opening a window of opportunity that facilitates the dismantling of social policy standards. Yet crisis‐induced policy dismantling is restricted to adjustments based on existing policy instruments. We do not find significant variation in policymaking patterns across different macroeconomic conditions for the more structural elements of social policy portfolios, such as the envisaged social policy targets or the policy instruments applied. This suggests that economic crises do not lead to a profound transformation of the welfare state but to austerity.