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
The paper is based on the results of two research experiences： an European research titled ＂Improving the Quality of Suburban Building Stock＂ （COST Action TU0701 ） and an Italian National Research project called ...The paper is based on the results of two research experiences： an European research titled ＂Improving the Quality of Suburban Building Stock＂ （COST Action TU0701 ） and an Italian National Research project called ＂Renovation, Regeneration and Valorization of Social Housing Settlements Built in the Suburban Areas in the Second Half of Last Century＂ （PRIN 2010-2012）. The paper summarizes the researches outputs whose main aim was to illustrate the potentialities of different strategies for the improvement of suburbs. In order to implement different strategies for the refurbishment of suburban areas, researches were aimed firstly at the identification of several case studies that are representatives of the European panorama because of their typology, construction and state of physical and social deterioration. The final result was a collection of examples for the urban regeneration, gathered from case studies but offering a wide-scale of applications on public housing complexes. The paper highlights different approaches and strategies taken by different countries towards the methodologies of assessing, refurbishing and adding new value to the suburban areas, in view of increasing not only the quality of buildings but also the quality of public spaces and services, for a better quality of life of the citizens.展开更多
Climate refugia can serve as a remnant habitat or stepping stones for species dispersal under climate warming.The largest freshwater lake by surface area,Lake Superior,USA and Canada,serves as a model system for under...Climate refugia can serve as a remnant habitat or stepping stones for species dispersal under climate warming.The largest freshwater lake by surface area,Lake Superior,USA and Canada,serves as a model system for understanding cooling-mediated local refugia,as its cool water temperatures and wave action have maintained shoreline habitats suitable for southern disjunct populations of arctic-alpine plants since deglaciation.Here,we seek to explain spatial patterns and environmental drivers of arctic-alpine plant refugia along Lake Superior’s shores,and assess future risk to refugia under moderate(+3.5℃)and warmest(+5.7℃)climate warming scenarios.First,we examined how the interactive effects of summer surface water temperatures and wind affected onshore temperatures,resulting in areas of cooler refugia.Second,we developed an ecological niche model for the presence of disjunct arctic-alpine refugia(pooling 1253 occurrences from 58 species)along the lake’s shoreline.Third,we fit species distribution models for 20 of the most common arctic-alpine disjunct species and predicted presence to identify refugia hotspots.Finally,we used the two climate warming scenarios to predict changes in the presence of refugia and disjunct hotspots.Bedrock type,elevation above water,inland distance,July land surface temperature from MODIS/Terra satellite and near-shore depth of water were the best predictors of disjunct occurrences.Overall,we predicted 2236 km of the shoreline(51%)as disjunct refugia habitat for at least one species under current conditions,but this was reduced to 20% and 7% with moderate(894 km)and warmest(313 km)climate change projections.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The paper is based on the results of two research experiences： an European research titled ＂Improving the Quality of Suburban Building Stock＂ （COST Action TU0701 ） and an Italian National Research project called ＂Renovation, Regeneration and Valorization of Social Housing Settlements Built in the Suburban Areas in the Second Half of Last Century＂ （PRIN 2010-2012）. The paper summarizes the researches outputs whose main aim was to illustrate the potentialities of different strategies for the improvement of suburbs. In order to implement different strategies for the refurbishment of suburban areas, researches were aimed firstly at the identification of several case studies that are representatives of the European panorama because of their typology, construction and state of physical and social deterioration. The final result was a collection of examples for the urban regeneration, gathered from case studies but offering a wide-scale of applications on public housing complexes. The paper highlights different approaches and strategies taken by different countries towards the methodologies of assessing, refurbishing and adding new value to the suburban areas, in view of increasing not only the quality of buildings but also the quality of public spaces and services, for a better quality of life of the citizens.
基金supported by the Natural Sciences and Engineering Research Council of Canada(RGPIN-2019-06040).
文摘Climate refugia can serve as a remnant habitat or stepping stones for species dispersal under climate warming.The largest freshwater lake by surface area,Lake Superior,USA and Canada,serves as a model system for understanding cooling-mediated local refugia,as its cool water temperatures and wave action have maintained shoreline habitats suitable for southern disjunct populations of arctic-alpine plants since deglaciation.Here,we seek to explain spatial patterns and environmental drivers of arctic-alpine plant refugia along Lake Superior’s shores,and assess future risk to refugia under moderate(+3.5℃)and warmest(+5.7℃)climate warming scenarios.First,we examined how the interactive effects of summer surface water temperatures and wind affected onshore temperatures,resulting in areas of cooler refugia.Second,we developed an ecological niche model for the presence of disjunct arctic-alpine refugia(pooling 1253 occurrences from 58 species)along the lake’s shoreline.Third,we fit species distribution models for 20 of the most common arctic-alpine disjunct species and predicted presence to identify refugia hotspots.Finally,we used the two climate warming scenarios to predict changes in the presence of refugia and disjunct hotspots.Bedrock type,elevation above water,inland distance,July land surface temperature from MODIS/Terra satellite and near-shore depth of water were the best predictors of disjunct occurrences.Overall,we predicted 2236 km of the shoreline(51%)as disjunct refugia habitat for at least one species under current conditions,but this was reduced to 20% and 7% with moderate(894 km)and warmest(313 km)climate change projections.
