For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly us...For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.展开更多
Despite its safety and convenience,modern technology has turned out to be an alienating force independent of humankind.The relationship between modern technology and human development furnishes the macro-background fo...Despite its safety and convenience,modern technology has turned out to be an alienating force independent of humankind.The relationship between modern technology and human development furnishes the macro-background for the discussion of personal information protection issues.Chinese law should respond actively to avoid being reduced to a"morass of rules"in the global context.China’s legislation on personal information protection emphasizes public law at the expense of private law;it lacks the rule based support of basic civil law.Within the legal system,civil law is an important means and basic norm for protecting the agency of human beings,as it can provide systemic support for the protection of personal information.Formulation of the corresponding legislation should establish the independent control of personal information by the subject of the information,and should reinforce the position of the weaker side in the interest relationship.With regard to selecting of a model of civil law protection of personal information,the models of indirect protection and legal interest protection both have flaws;the rights protection model is better suited to China’s legislative and judicial realities.The right to personal information can be embedded in the existing normative system of personality rights to ensure the internal compatibility of the legal system.The rights protection model should be adopted in the personality right section of the Civil Code.展开更多
文摘For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.
文摘Despite its safety and convenience,modern technology has turned out to be an alienating force independent of humankind.The relationship between modern technology and human development furnishes the macro-background for the discussion of personal information protection issues.Chinese law should respond actively to avoid being reduced to a"morass of rules"in the global context.China’s legislation on personal information protection emphasizes public law at the expense of private law;it lacks the rule based support of basic civil law.Within the legal system,civil law is an important means and basic norm for protecting the agency of human beings,as it can provide systemic support for the protection of personal information.Formulation of the corresponding legislation should establish the independent control of personal information by the subject of the information,and should reinforce the position of the weaker side in the interest relationship.With regard to selecting of a model of civil law protection of personal information,the models of indirect protection and legal interest protection both have flaws;the rights protection model is better suited to China’s legislative and judicial realities.The right to personal information can be embedded in the existing normative system of personality rights to ensure the internal compatibility of the legal system.The rights protection model should be adopted in the personality right section of the Civil Code.
