Tax Confidentiality in Sweden and the United States—A Comparative Study

2015 ◽  
Vol 43 (2_3) ◽  
pp. 165-233
Author(s):  
Anna-Maria Hambre

This article, based on my PhD thesis:“Tax Confidentiality: A Comparative Study and Impact Assessment of Global Interest, “compares Swedish and US tax confidentiality legislation concerning public opportunities of accessing tax information held by their respective tax administrations. The article concerns itself with the historical development of tax confidentiality legislation, the general legal framework, the reasons behind tax confidentiality, and the main content of the tax confidentiality rules. The overall comparative conclusion is that Sweden provides a high level of tax transparency based on the right of public access to official documents, while the United States offers a high-level of confidentiality and protection of taxpayer information based on the individual's right to privacy. Notwithstanding this overall difference, there are certain similarities, such as public accessibility being source-based. That is, if the individual's tax information is contained in a tax return, then the information is confidential, however, if it is contained in public court records, then the information is public.

Author(s):  
Francisco Augusto Lima Paes ◽  
Josias Da Costa Júnior

O principal objetivo deste artigo é aproximar mística e poesia a partir da via mística de João da Cruz em seu Cântico espiritual. Mística e poesia (CARVALHO, 2012; COSTA JÚNIOR, 2012) procedem da mesma fonte. Ambos os fenômenos não resultam da lógica racional e se expressam em discursos que se esbarram, penetram-se mutuamente: um texto místico exala o perfume poético, assim como o texto poético inala mística, mesmo que o poeta não confesse religião. Aproximar religião e mística oferece aos estudos de literatura a oportunidade de ampliar a visão reducionista do ser humano, à medida que seja superada a sua herança positivista, que impediu, quase completamente, a possibilidade de abertura à transcendência e ao mistério. Na verdade, a relação entre a religião cristã e variadas expressões artísticas motivou debates muito expressivos, tanto na Europa, quanto nos Estados Unidos (MAGALHÃES, 2000, p. 21). A religião sempre foi vista com certa desconfiança, recebendo críticas requintadas dos artistas e carregadas de alto teor de ironia que muitas vezes foi confundida com subserviência. Ao mesmo tempo em que se pode fazer essas constatações, não se pode deixar de registrar também que a literatura se apropriou, com extrema liberdade, de narrativas de textos sagrados, e com elas construiu verdadeiros tesouros literários. Metodologicamente, trata-se de um trabalho de revisão bibliográfica entre as abordagens de TEIXEIRA (2006); OLIVEIRA (2013) e SOUZA (2010), com alguns aspectos da tese de doutorado de Karol Wojtyla A doutrina da Fé segundo São João da Cruz.Palavras-chave: Itinerário espiritual. Poesia mística. Cântico espiritual.AbstractThe main objective of this paper is to get closer to the mystique and poetry through the mystical way from John of the Cross in his spiritual Canticle. Mystique and poetry (oak, 2012; COSTA JÚNIOR, 2012) Both phenomena are the result of rational logic and are expressed in speeches that collide, penetrate each other: a mystical text exudes the poetics smell. As well as the poetic text inhale Mystique, even if the poet did not confess religion. Approaching religion and mystical literature studies offers the opportunity to broaden the reductionist vision of the human being, as it surpassed its positivist heritage, which prevented, almost completely, the possibility of opening to transcendence and mystery. Actually, the relationship between Christian religion and varied artistic expressions motivated a lot of expressive debates in Europe and in the United States (MAGELLAN, 2000, p. 21). Religion has always been regarded with some suspicion, receiving critiques of artists and being loaded with sophisticated high level of irony that often was confused with subservience. At the same time you can make these findings, one can't help but register that literature also appropriated, with extreme freedom, narratives of sacred texts, and with them built true literary treasures. Methodologically, it is a work of literature review between the approaches of TEIXEIRA (2006); OLIVEIRA (2010) and SOUZA (2010), with some aspects of the PhD thesis of Karol Wojtyla the doctrine of Faith according to Saint John of the Cross.Keywords: Spiritual journey. Mystical poetry. Spiritual song.


Author(s):  
Laurence Brunet ◽  
Véronique Fournier

This chapter compares French and American approaches to assisted reproductive technologies (ART). These countries are a fascinating (and unexplored) mirror: the United States focuses on the individual, while France emphasizes the best interest of society as a whole. This results in an access to ART largely open in the United States, yet all costs are covered by patients, and an access strictly regulated by law in France (and quite restricted until recent changes), yet costs are fully financed. This chapter introduces readers to the legal framework of access to ART in France and its cultural foundations. It highlights the insistence on the “right to privacy” in the United States, a concept much less valued in France, and concludes with a discussion, using clinical cases, of the ethical issues underlying tensions between reproductive autonomy and public policymaking, which differ in both countries.


2013 ◽  
Vol 41 (1) ◽  
pp. 153-173 ◽  
Author(s):  
Monica F. Cohen

When Charles Dickens tried to lobby for American support of an international copyright agreement during his wildly popular 1842 tour of the United States, the English author was famously shocked to find himself lambasted as an elitist who dared expect payment for what Americans believed they had the right to read for free (McGill 109–40; Claybaugh 71; Pettitt 152). Dickens encountered in the practice of literary piracy, or what was called in the United States, the culture of reprinting, a deep fissure in capitalist democratic culture between individual ownership and public access, an ideological divide that forms the backdrop for the creation and circulation of nineteenth-century print. If the legal privatization of intellectual property hovered in the imagination of so many Victorian writers, it formed the happy ending of a long nineteenth-century struggle over literary piracy, a contention of goods that shaped the Victorian stage as we well as the transatlantic literary marketplace.


2013 ◽  
Vol 41 (4) ◽  
pp. 872-884 ◽  
Author(s):  
Tom Humphries ◽  
Raja Kushalnagar ◽  
Gaurav Mathur ◽  
Donna Jo Napoli ◽  
Carol Padden ◽  
...  

We argue for the existence of a state constitutional legal right to language. Our purpose here is to develop a legal framework for protecting the civil rights of the deaf child, with the ultimate goal of calling for legislation that requires all levels of government to fund programs for deaf children and their families to learn a fully accessible language: a sign language. While our discussion regards the United States, the argument we make is based on human rights and the nature of law itself, and can likely be adapted to any country.We begin with an introduction to the biological facts surrounding language acquisition and how these facts impact the deaf child, where lack of language has devastating effects on individuals and negative effects on society in general.


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