Are Personal Exemptions Succeeded to Protect Low-Income Families in Egypt From the Negative Effects of COVID-19?

This paper attempts to investigate the negative effects of the spread of COVID-19 on low-income families in Egypt.Coronavirus spread is measured by"Coronavirus cases"and"Coronavirus deaths"on a daily basis.Besides,it is measured by both"new Coronavirus cases"and"new deaths from Coronavirus",in relation to the population of Egypt.The Egyptian government is taking some measures to reduce the negative effects of COVID-19,including increasing personal exemptions by amending some provisions of the Egyptian Income Tax Law promulgated by Law No.91 of 2005 to protect low-income families.Of the negative effects of COVID-19,it is one of the most important tax policies to achieve social justice in distributing the tax burden,according to income levels,in a manner that achieves justice and equality.We find that Personal exemptions did not succeed in achieving tax justice by easing the tax burden on the low-income people in society.

Research on College Studentst'Autonomous EFL Learning Affer Course Exemption

By analyzing the English learning logs of 12 students in a provincial university in south-west China after they had been exempted from taking college English courses,this study investigated college students’autonomous EFL(English as a foreign language)learning after course exemption,including the use of mediational means in EFL learning,EFL learning hours,and other factors affecting EFL learning,in the hope of giving new perspectives on college ELF curriculum design,teaching,and education management.

The Determination of Excessive Defense by Judicial Practice and Its Rethinking——Based on an Analysis of 722 Criminal Judgments

Concerning the determination of excessive defense,the main problems are the judicial practice of determining excessive defense only based on the resul of harm inflicted on a perpetrator;identifying excessive harm generally as an intentional crime;limiting the scope of exemption from punishmen of excessive defense relatively narrowly as well as repeated appraisals and indirect punishments.For the improvement of judicial determination of excessive defense,the following efforts should be made.First,from the perspective of ex ante,determining the necessary limits as the standard of whether the act of defense was necessary to stop unlawful infringement Second,paying due attention to the influence of the awareness of defense on the form of culpability and in general circumstances determining excessive defense as a negligent crime.Third,giving sufficient consideration of the extent to which the possibility of anticipation decreased when the defender was faced with unlawful infringement and expanding the scope of exemption from punishment for excessive defense.Fourth,avoiding repeated appraisals and indirect punishments by analyzing the factual grounds and essentia foundations of the circumstances of lesser or greater punishments.

Androgenic-anabolic steroids and the Olympic Games

Androgenic-anabolic steroids （AAS） have been misused by athletes at the Olympic Games, both before and after they were prohibited in sport in 1974. Systematic doping with AAS occurred in the German Democratic Republic （GDR） from 1965 to 1989 which assisted that country to win many medals at Olympic Games, especially in female events. Currently, AAS are the most frequent category of prohibited substances detected in the urine of athletes both globally and at the last two Summer Olympic Games. Scientific confirmation that AAS are effective in enhancing sports performance was difficult because ethical approval was difficult for research involving male subjects taking massive doses of androgens as some athletes and bodybuilders did. Methods to detect AAS have evolved gradually over the past three decades and currently, despite an impressive array of sophisticated analytical equipment and methods, anti-doping authorities and analytical scientists continue to face challenges as have occurred from the use by athletes of designer AAS during the past few years. The future development and use of selective androgen receptor modulators （SARMs） can be anticipated to pose problems in the years ahead. Endocrinologists should be aware that on occasions, replacement testosterone （T） therapy may be authorized in sport as a therapeutic use exemption （TUE） and these circumstances are discussed.

Scope and Application of the FIFRA Treated Articles Exemption

This paper discusses the U.S. Environmental Agency’s potential improper expansion of its authority under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA), the federal pesticide statute, to regulate not only the registration, labeling, and use of wood preservatives, but also treated wood products. EPA’s oversight of wood preservatives under FIFRA is extensive. In recent years, despite EPA’s own Treated Articles Exemption, 40 C.F.R. § 152.25(a), EPA has moved toward utilizing wood preservative labeling in a way that could impose restrictions on the end use of treated wood. Wood preservative registrant and user groups should be concerned and vigilant about this trend toward regulation of treated wood. At the same time, they should continue to interact with EPA in a constructive manner, in part to ensure that EPA respects its own regulatory boundary between wood preservatives, such as creosote, and treated wood, such as creosote-treated railroad crossties, which are a key component of the nation’s transportation critical infrastructure.

THE STATE COUNCIL DECIDES TO EXTEND THEIMPORT-DUTY EXEMPTION PERIOD FOR IMPORTS OF EQUIPMENT AND RAW MATERIALS BY ENTERPRISES WITH FOREIGN INVESTMENT

Recently the State Council decided to extend the period ofduty exemption for imports of equipment and raw materials by foreign-invested enterprises below US$30 million.In order to administrate import and export activities in light ofinternational practice and apply a unified, fair and standardizedpolicy toward import duties, the State Council, on December28,1995, decided to reform and adjust the policies of import duties by fairly significant reduction of the overall import tariff leveland elimination of preferences of import-duty exemption for mostimport items, which was also applicable to imports of equipmentand raw materials by foreign-invested enterprises set up since April1st, 1996. At the same time, with a view to maintaining the policycontinuity and relative stability, those enterprises established before March 31, 1996 were allowed an extended duty-exemptionperiod of one to two years for importation of equipment and rawmaterials(referring to construction materials, etc.) if such importswere below the value of their total investments, and for

China Report

American artist, who found himself understanding the exotic and ancient ceremony. “It＇s not just going through the motions： it＇s actually from the heart. As an artist and human being, I do believe that a part of our spirits go into the making of our works.”

New Farmland Occupation Tax Allows No Foreign Companies Exempted

Farmland occupation tax that went into effect as early as in 1987 is found incompatible with the new situation as a result of Chinese rapid economic growth.A lower tax rate of farmland occupied for either textile production or and any industrial production for the good of foreign investors finishes with the start of the new year.All domestic and foreign companies are in the list of tax payers with the new Interim Regulations.The source from the State Administration of Taxation reveals the details in an interview.

Is It Right to Exempt Failed Reformers?

On August 9, the government of Wuhan,in central China’s Hubei Province, ap-proved the management regulations for thecity’s Donghu Hi-tech Development Zone.One clause in the document has

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China Offers Import Tax Exemption to Some African Countries

According to information from China's Ministry of Commerce, China will offer some import tax exemption from January 1st this year to 25 African countries for a total of 190 commodities in the Customs taxable list. These commodities include 14 items of metals commodities such as ferro-silicon, steel structures and fabricated steel products, screw nails and their accessories, blister copper, unwrought copper cathode, fabricated copper, copper scrap and other copper products, unwrought nickel alloys, unwrought aluminium, aluminium scrap, intermediate cobalt products and fabricated cobalt products. These African countries include Benin, Burundi, Cape Verde, Central Africa, Congo, Ethiopia, Guinea, Liberia, Mozambique, Niger, Rwanda, Sierra Leone, Sudan, Tanzania, Togo, Uganda, Zambia etc. More details on these will be provided by the Customs.