scholarly journals Moving to a More "Certain" Test for Tax Residence in Australia: Lessons for Canada?

2020 ◽  
Vol 68 (1) ◽  
pp. 143-168
Author(s):  
Michael Dirkis
Keyword(s):  
Income Tax ◽  
Common Law ◽  
Federal Court ◽  
The Political ◽  
Final Report ◽  
Australian Government ◽  
Government Officials ◽  
High Court ◽  
Compliance Programs ◽  
The Government

Canada and Australia have superficially similar tests for determining the tax residence of individuals. Both have a common-law residence (or resides) test, "continuing attachment" rules (a statutory test in Australia), a 183-day type of test, and provisions focused on government officials. A key difference between the countries in this regard, despite broadly similar residence tests, is that litigation in Canada is rare whereas Australia, over the last decade, has seen at least 43 administrative tribunal, Federal Court, and High Court decisions with respect to tax residence. In response to the high levels of litigation resulting from concentrated Australian Taxation Office compliance programs, the Board of Taxation commenced a self-initiated review of the income tax residence rules for individuals in May 2016. The report subsequently submitted to government noted that the current rules were no longer appropriate and needed to be updated and simplified. Although the Australian government has not endorsed the board's recommendations, the board was directed to undertake further consultation in order to ensure that the proposed residence rules are appropriately designed and targeted, with a particular focus on integrity (that is, anti-avoidance) issues. A final report, sent to the government in April/May 2019, proposed a number of bright-line tests. These proposed tests are based in part on the approach adopted in the NZ and 2013 UK residence rules. In this paper, the author considers the similarities and shortcomings of the Canadian and Australian rules on individual tax residence according to the criteria of equity, simplicity, and efficiency (integrity), and then reviews the Board of Taxation's recommendations with an eye to whether the proposed Australian changes could provide guidance for any future Canadian reform, should the political circumstances so dictate in the future.

The Arthur Crawford Scandal

2020 ◽  
Author(s):  
Michael D. Metelits
Keyword(s):  
Retirement Age ◽  
House Of Commons ◽  
Government Service ◽  
Government Officials ◽  
Modus Operandi ◽  
High Court ◽  
Secretary Of State ◽  
The Press ◽  
The Government ◽  
To Receive

The Arthur Crawford Scandal explores how nineteenth century Bombay tried a British official for corruption. The presidency government persuaded Indians, government officials, to testify against the very person who controlled their career by offering immunity from legal action and career punishment. A criminal conviction of Crawford’s henchman established the modus operandi of a bribery network. Subsequent efforts to intimidate Indian witnesses led to litigation at the high court level, resulting in a political pressure campaign in London based on biased press reports from India. These reports evoked questions in the House of Commons; questions became demands that Indians witnesses against Crawford be fired from government service. The secretary of state for India and the Bombay government negotiated about the fate of the Indian witnesses. At first, the secretary of state accepted the Bombay government’s proposals. But the press campaign against the Indian witnesses eventually led him to order the Government of India, in consultation with the Government of Bombay, to pass a law ordering those officials who paid Crawford willingly, to be fired. Those whom the Bombay government determined to be extorted were not to be fired. Both groups retained immunity from further actions at law. Thus, Bombay won a victory that almost saved its original guarantee of immunity: those who were fired were to receive their salary (along with periodic step increases) until they reached retirement age, at which time they would receive a pension. However, this ‘solution’ did little to overcome the stigma and suffering of the fired officials.

The Value of Implicit Political Connections

2020 ◽  
Vol 19 (2) ◽  
pp. 1-18
Author(s):  
David Broadstock ◽  
Xiaoqi Chen ◽  
C. S. Agnes Cheng ◽  
Wenli Huang
Keyword(s):  
Work Experience ◽  
Firm Value ◽  
Top Management Team ◽  
Data Availability ◽  
Political Connections ◽  
The Political ◽  
Government Officials ◽  
The Public ◽  
Political Relations ◽  
The Government

ABSTRACT We investigate whether the aggregated political relations of a firm's top management team (TMT) add value to the firm's performance. We distinguish between the political relations that arise from TMT's own work experience, which are termed direct political connections (DPC), and the relations that TMT develops from working for the same institution with the government officials, which are termed implicit political connections (IPC). We find that IPC are positively associated with firm performance and that they often have a stronger effect than DPC do. We also find that the effect of IPC on firm value is stronger in SOEs and in firms located in under-developed provinces. Moreover, we find that after the anti-corruption campaign, the effect of DPC decreases but the effect of IPC does not significantly change. Overall, our results suggest the importance of investigating a firm's aggregated political connections, especially its IPC. JEL Classifications: G32; D72; J33; L33. Data Availability: Data are available from the public sources cited in the text.

1 Courts and Foreign Affairs

2015 ◽  
Author(s):  
Bradley Curtis A
Keyword(s):  
Common Law ◽  
Federal Court ◽  
The United States ◽  
Executive Branch ◽  
Foreign Affairs ◽  
The Political ◽  
State Law ◽  
Government Institutions ◽  
The Common ◽  
Political Question

This chapter provides an overview of some of the constitutional, statutory, and common law doctrines that govern the adjudication of foreign affairs–related disputes in the United States. These doctrines include requirements for federal court jurisdiction, “justiciability” limitations such as the political question doctrine, the Erie doctrine concerning federal court application of state law, and the common law “act of state” doctrine. The chapter also discusses more general interpretive principles such as the Charming Betsy canon of construction and deference to the executive branch. The chapter concludes by briefly describing the constitutional authority of U.S. government institutions other than the courts, including the situations in which state law that concerns foreign affairs will be preempted.

Morena pressure on Mexico’s INE raises democracy risks

2020 ◽  
Keyword(s):  
General Council ◽  
The Political ◽  
Legislative Elections ◽  
Government Officials ◽  
Political Opposition ◽  
New Members ◽  
Content Type ◽  
The Government ◽  
General Secretary ◽  
Chamber Of Deputies

Subject Government-INE tensions. Significance The National Electoral Institute (INE) on February 6 ratified Edmundo Jacobo Molina as its general secretary for another six-year term. The decision, taken with the support of eight of the INE’s eleven-member General Council, has reignited tensions between the government of President Andres Manuel Lopez Obrador (AMLO) and the INE leadership, particularly Council President Lorenzo Cordova. Several government officials have accused Cordova and his fellow councillors of undemocratic behavior for having brought forward the vote, which was originally scheduled for April 10 -- six days after the Chamber of Deputies is due to appoint four new members to the Council. Impacts The fact that AMLO’s name will not be on the ballot in next year’s legislative elections could be a disadvantage for Morena. In its current weakened state, the political opposition is unlikely to put up an effective fight to uphold the INE’s independence. The four new INE Council members appointed in April will help organise elections in 2024 and 2027, as well as the 2021 midterms.

scholarly journals The Future of Work: The Gig Economy and Pressures on the Tax System

2020 ◽  
Vol 68 (1) ◽  
pp. 69-97
Author(s):  
Celeste M. Black
Keyword(s):  
Small Businesses ◽  
Income Tax ◽  
Common Law ◽  
Mandatory Reporting ◽  
Retirement Savings ◽  
Payroll Tax ◽  
Digital Platforms ◽  
Gig Economy ◽  
Real Risk ◽  
The Government

In a number of common-law jurisdictions, gig workers (that is, workers who provide services through the use of web-based digital platforms) have recently sought to claim labour protections reserved for employees, such as the minimum wage, sick leave, and protection from unfair dismissal. These cases often involve the application of the multifactorial common-law test of employment to this new context, and the outcomes turn on the specifics of each case. In addition, classification as an employee has ramifications for a variety of tax matters. In this paper, the author considers whether the tax rules currently in place to capture non-standard employment arrangements have sufficient flexibility to capture gig workers. The focus of the analysis is Australian taxes (in particular, income tax, compulsory retirement savings contributions, and payroll tax), but reference is also made to similar issues under the laws of Canada. The author submits that, with respect to Australian income tax, gig work does not present a substantial risk to the tax base as a legal matter; however, a risk to the national revenue base comes from the compliance gap that is exposed when workers are no longer covered by employers' withholding mechanisms but are not picked up by tax administration regimes designed with larger businesses in mind. The author suggests that reliance on the registration of small businesses through the Australian business number, coupled with a new mandatory reporting regime for gig work platforms, would go a long way toward filling the transparency gap, and that doing so would both foster the voluntary compliance of gig workers and provide revenue authorities with data that could be used to detect non-compliance. A real risk exists that many gig workers will be outside the scope of the retirement contributions scheme and payroll tax and that the government, in consequence, will need to consider whether it is appropriate policy to change the law to include these on-demand workers.

scholarly journals The Role Of The Principalities Of The Kashkadarya Oasis In The Political History Of The Bukhara Emirate In The XIX-Early XX Centuries

2020 ◽  
Vol 02 (11) ◽  
pp. 79-85
Author(s):  
Akhmadjon Kholikulov ◽  
◽  
Ozodbek Nematovich Nematov ◽  
Keyword(s):  
Political History ◽  
The Political ◽  
Government Officials ◽  
Political Relations ◽  
History Of ◽  
The Government ◽  
The Military

Information on political relations between the government of the Emirate of Bukhara and the principalities of the Kashkadarya oasis in the early XIX-XX centuries is reflected in the works of local historians and Russian tourists, diplomats, the military. Local historians such as Muhammad Mirolim Bukhari, Muhammad Siddiq, Mirzo Abdulazim Somi, Mushrif Bukhari, Ahmad Donish, Mirzo Salimbek, who lived and worked during this period, were government officials and dedicated their works to the reigns of the Mangit emirs.

scholarly journals Judicial Specialisation in a Generalist Jurisdiction: Is Commercial Specialisation Within the High Court Justified?

2015 ◽  
Vol 46 (2) ◽  
pp. 307
Author(s):  
William Steel
Keyword(s):  
New Zealand ◽  
Dispute Resolution ◽  
Alternative Dispute Resolution ◽  
Common Law ◽  
Future Research ◽  
High Court ◽  
The Law ◽  
The Government ◽  
Law Commission ◽  
The Way

In November 2013, after a series of Law Commission reports and years of academic, professional and judicial discussion, the Government introduced legislation to Parliament to replace the existing High Court commercial list with a specialist commercial panel. Whilst this panel would bring New Zealand into line with many comparable common law jurisdictions, this article argues that the case for specialisation has not been established. In particular, it notes that there is no publically available evidence to support the claim that the High Court is losing its commercial jurisdiction, or that commercial parties are choosing to resolve their disputes offshore or through alternative dispute resolution. Accordingly, this article argues that future research by the Law Commission, or other research agency, is required before specialisation can be justified. In reaching this conclusion, it also examines the issues that may arise if the Government decides to continue with its proposed reform under cl 18 of the Judicature Modernisation Bill 2013, suggesting changes along the way.

Circumnavigating offshore resources worker visas—understanding the opportunities and challenges

2015 ◽  
Vol 55 (2) ◽  
pp. 460
Author(s):  
Wayne Parcell
Keyword(s):  
Supply Chain ◽  
Workforce Planning ◽  
Federal Court ◽  
Foreign Workers ◽  
Australian Government ◽  
Temporary Work ◽  
Chain Management ◽  
The Government ◽  
Definition Of ◽  
Management Priorities

On 29 June 2013, the Australian government amended the Migration Act 1958 to extend the definition of the migration zone and prospectively introduce a new visa pathway specific to offshore resources activities. The amendment required all foreign workers participating in or supporting an offshore resources activity in the maritime zone to hold a visa with effect from 30 June 2014. After consultation with stakeholders, the present government introduced migration regulations on 30 June 2014, prescribing three types of temporary work visas that foreign workers can hold to lawfully participate in or support an offshore resources activity. The government relied on the existing visa regime, including the subclass 988 Maritime Crew visa. On 16 July 2014, the senate disallowed these regulations. To restore certainty to the offshore resources industry, the Assistant Minister for Immigration and Border Protection issued a determination on 17 July 2014, effectively removing offshore resources activities from the scope of the Migration Act 1958, therefore enabling foreigners to perform such activities without a visa. The Maritime Union of Australia and the Australian Maritime Officers Union are challenging the decision in the Full Federal Court. The appeals will be heard together in Sydney, during February and March 2015. The author will discuss the latest insights into the visa framework and the direction of this issue as parties strive for differing outcomes. The ongoing uncertainty concerns employers who seek clarity of this issue to meet workforce planning and supply chain management priorities.

De (on)macht van de Eerste Minister : Een a-wetenschappelijke ervaringsbenadering

Res Publica ◽  
2001 ◽  
Vol 42 (1) ◽  
pp. 23-32
Author(s):  
Jean-Luc Dehaene
Keyword(s):  
Political Parties ◽  
Prime Minister ◽  
Common Law ◽  
The Political ◽  
Party Leaders ◽  
Coalition Governments ◽  
Profound Knowledge ◽  
Key Skills ◽  
The Government ◽  
First Time

The position of the Belgian prime minister (PM) is hardly mentioned in the Belgian Constitution. lt was only after almost 140 years, in 1970 he was mentioned for the first time. lts power is rather a matter of common law. Since 1831 through the years, the position and power of the PM changed strongly. This often happened together with changes concerning the power of the King: the weaker the King, the stronger the PM.The existence of coalition governments puts forward bis role as coordinator and even as arbitrator, whereas the federalisation process since the seventies places him as a conciliator between Regions and Communities. The growing importance of the European Council of Head of States have made him the most important decision-maker among the national politicians in the European integration process. The PM's skills concerning timing and agendasetting are very important because it is one of his most important power instruments. Other key skills are bis profound knowledge in certain issues but mostly as a generalist, his insisting on good minister nominations by the party leaders, the way he can motivate his cabinet members, a good team spirit among the government members and the existence of a clear government contract. In order to avoid a strongdependency on or tutelage from the political parties of the majority it is important to have their top politicians in the government.

1 Courts, Foreign Affairs, and the Structural Constitution

2020 ◽  
Author(s):  
Bradley Curtis A
Keyword(s):  
Common Law ◽  
Federal Court ◽  
The United States ◽  
Executive Branch ◽  
Foreign Affairs ◽  
The Political ◽  
State Law ◽  
Government Institutions ◽  
The Common ◽  
Political Question

This chapter provides an overview of some of the constitutional, statutory, and common law doctrines that govern the adjudication of foreign affairs-related disputes in the United States. These doctrines include jurisdictional requirements, “justiciability” limitations such as the political question doctrine, the Erie doctrine concerning federal court application of state law, and the common law “act of state” doctrine. The chapter also discusses more general interpretive principles such as the Charming Betsy canon of construction and deference to the executive branch. The chapter concludes by describing the constitutional authority of U.S. government institutions other than the courts, including the situations in which state law that concerns foreign affairs will be preempted.

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