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   
942.
Good Urban Governance: Evidence from a Model City?   总被引:1,自引:0,他引:1  
Alan Gilbert 《Bulletin of Latin American research》2006,25(3):392-419
Few cities in Latin America provide much evidence of good governance. However, during the last fifteen years, Bogotá has been transformed and now qualifies in certain respects as an example of ‘best practice’. The paper considers how Bogotá changed and whether it can continue its improvement, an especially interesting question insofar as a left‐wing administration has been in charge since 2004. Of course, the city is by no means perfect and national issues continue to create difficulties both for the poor and for the local administration.  相似文献   
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944.
Evaluation of Probation Case Management (PCM) for Drug-Involved Women Offenders     
Chan M  Guydish J  Prem R  Jessup MA  Cervantes A  Bostrom A 《Crime and delinquency》2005,51(4):447-469
Based on availability of case management services, drug-involved women offenders entered either a probation case management (PCM) intervention (n = 65) or standard probation (n = 44). Participants were placed in the case management condition until all slots were filled, then placed in standard probation until case management slots opened. Participants were interviewed at program entry and at 6 and 12 month follow-up using measures of substance abuse, psychiatric symptoms, and social support. Results showed modest change over time in both conditions, but PCM did not result in more services or treatment, or in better outcomes, than standard probation. These findings are discussed in the context of study limitations, and in the context of state initiatives like those in Arizona and California designed to apply treatment as an alternative to incarceration.  相似文献   
945.
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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941.
   The politics
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