The conventional atmospheric dispersion models used in China (CRADM), America (HPDM) and Canada (AMS) are investigated. The main differences between the three models are described, and the various aspects of CRADM, HP...The conventional atmospheric dispersion models used in China (CRADM), America (HPDM) and Canada (AMS) are investigated. The main differences between the three models are described, and the various aspects of CRADM, HPDM and AMS for same input are compared and discussed. Some problems in application of atmospheric dispersion models to environmental impact assessment are analyzed and suggestions for rivision are proposed. Results show that the Briggs plume rise formula in neutral condition overestimates the real rise due to the fact that the accumulative effect of ambient turbulence on plume is not considered in his model.展开更多
This research study explores the use of an innovative freight tour-based approach to model truck trips as an alternative to the conventional trip-based approach. The tour-based approach is more realistic as it capture...This research study explores the use of an innovative freight tour-based approach to model truck trips as an alternative to the conventional trip-based approach. The tour-based approach is more realistic as it captures the intermediate stops of each truck and reflects the implications of those stops on vehicle miles traveled (VMT). The paper describes the truck tour-based model concept, and presents the framework of a truck tour-based travel demand forecasting approach. As a case study, Global Positioning System (GPS) truck data are used to determine origin, destination, and truck stops for trucks moving within the Birmingham, Alabama region. Such information is then utilized to model truck movements within the study region as individual truck tours. The tour-based model is ran, and the resulting performance measures are contrasted to those obtained from the conventional trip-based planning model used by the Regional Planning Commission of Greater Birmingham (RPCGB). This case study demonstrates the feasibility of using a tour-based freight demand forecasting model as an alternative to the conventional 4-step process currently used to estimate truck trips in the Birmingham region. The results and lessons learned from the Birmingham case study are expected to improve truck movement modeling practices in the region and advance the accuracy of truck travel demand forecasting models at other locations in the future.展开更多
The beneficial ownership concept has constituted for more than half a century one of the most fundamental and debated issues in the application of tax treaties. This article goes back to routes of this term explaining...The beneficial ownership concept has constituted for more than half a century one of the most fundamental and debated issues in the application of tax treaties. This article goes back to routes of this term explaining the reason of its original inclusion in the OECD Model Tax Convention and why ultimately such inclusion may have not been necessary. Then it analyses the historical developments of beneficial ownership in the OECD Model Tax Convention. For that purpose it considers different interpretations adopted by jurisdictions （particularly in China） and local courts delving into some of the landmark cases on the subject. Finally it provides a detailed analysis of the current meaning of beneficial ownership considering the most recent developments in the Commentary to the OECD Model Tax Convention.展开更多
The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transporta...The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transportation income derived from the operation of ships,railways and trucks in international traffic.This article covers an analysis of some of the treaties concluded by certain BRI jurisdictions and the possible ways of improvement of the tax regime applicable to taxation of international transportation either through international administrative cooperation or treaty legislation.展开更多
文摘The conventional atmospheric dispersion models used in China (CRADM), America (HPDM) and Canada (AMS) are investigated. The main differences between the three models are described, and the various aspects of CRADM, HPDM and AMS for same input are compared and discussed. Some problems in application of atmospheric dispersion models to environmental impact assessment are analyzed and suggestions for rivision are proposed. Results show that the Briggs plume rise formula in neutral condition overestimates the real rise due to the fact that the accumulative effect of ambient turbulence on plume is not considered in his model.
文摘This research study explores the use of an innovative freight tour-based approach to model truck trips as an alternative to the conventional trip-based approach. The tour-based approach is more realistic as it captures the intermediate stops of each truck and reflects the implications of those stops on vehicle miles traveled (VMT). The paper describes the truck tour-based model concept, and presents the framework of a truck tour-based travel demand forecasting approach. As a case study, Global Positioning System (GPS) truck data are used to determine origin, destination, and truck stops for trucks moving within the Birmingham, Alabama region. Such information is then utilized to model truck movements within the study region as individual truck tours. The tour-based model is ran, and the resulting performance measures are contrasted to those obtained from the conventional trip-based planning model used by the Regional Planning Commission of Greater Birmingham (RPCGB). This case study demonstrates the feasibility of using a tour-based freight demand forecasting model as an alternative to the conventional 4-step process currently used to estimate truck trips in the Birmingham region. The results and lessons learned from the Birmingham case study are expected to improve truck movement modeling practices in the region and advance the accuracy of truck travel demand forecasting models at other locations in the future.
文摘The beneficial ownership concept has constituted for more than half a century one of the most fundamental and debated issues in the application of tax treaties. This article goes back to routes of this term explaining the reason of its original inclusion in the OECD Model Tax Convention and why ultimately such inclusion may have not been necessary. Then it analyses the historical developments of beneficial ownership in the OECD Model Tax Convention. For that purpose it considers different interpretations adopted by jurisdictions （particularly in China） and local courts delving into some of the landmark cases on the subject. Finally it provides a detailed analysis of the current meaning of beneficial ownership considering the most recent developments in the Commentary to the OECD Model Tax Convention.
文摘The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transportation income derived from the operation of ships,railways and trucks in international traffic.This article covers an analysis of some of the treaties concluded by certain BRI jurisdictions and the possible ways of improvement of the tax regime applicable to taxation of international transportation either through international administrative cooperation or treaty legislation.
