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Policing in Canada is in the process of change: similar to other nations in the western world, many of the policing services that were provided by public forces in the past are being gradually handed over to private security agencies. Complex networks of policing that reflect a mix of public and private security providers are emerging, and this transformation has serious implications for how Canadians interact with one another. For instance, if residents of a gated community or members of a downtown business association pay for their own policing services rather than relying on the public police, whose law is being enforced? With this collection, Dennis Cooley has brought together some of the top minds in criminology and policing to examine the phenomenon of the changing nature of policing in Canada. The essays describe the character and constitution of security in Canada and explore the implications of these changes in terms of larger questions about power, social control, justice, and law. Wide-ranging and topical, Re-imagining Policing in Canada will prove essential reading for policy-makers and scholars alike.
Textiles are a key component of the industrial and consumer revolutions, yet we lack a coherent picture of how the marketing of textiles varied across the long 18th century and between different regions. This book provides important new insights into the ways in which changes in the supply of textiles related to shifting patterns of demand.
The most thorough treatment of its subject available, this book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through to regional purchase and sales companies, to the taxation of local country sales companies. The analysis includes the domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. Among the topics and issues analysed in depth are the following: – foreign tax credits; – taxation in the digital economy; – tax incentives; – intellectual property; – group treasury companies; – mergers and acquisitions; – leasing; – derivatives; – controlled foreign corporation provisions; – VAT and customs tariffs; – free trade agreements and customs unions; – transfer pricing; – role of tax treaties; – hedging; – related accounting issues; – deferred tax assets and liabilities; – tax risk management; – supply chain management; – depreciation allowances; and – carry-forward tax losses. The book includes descriptions of 21 country tax systems and ten detailed case studies applying the analysis to specific examples. Detailed up-to-date attention is paid to the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and other measures against tax avoidance. As a full-scale commentary and analysis of international taxation issues for multinational manufacturing groups – including in-depth consideration of corporate structures, tax treaties, transfer pricing, and current developments – this book is without peer. It will prove of inestimable value to all accountants, lawyers, economists, financial managers, and government officials working in international trade environments.
Efforts to ascertain the influence of enlightenment thought on state action, especially government reform, in the long eighteenth century have long provoked stimulating scholarly quarrels. Generations of historians have grappled with the elusive intersections of enlightenment and absolutism, of political ideas and government policy. In order to complement, expand and rejuvenate the debate which has so far concentrated largely on Northern, Central and Eastern Europe, this volume brings together historians of Southern Europe (broadly defined) and its ultramarine empires. Each chapter has been explicitly commissioned to engage with a common set of historiographical issues in order to reappraise specific aspects of 'enlightened absolutism' and 'enlightened reform' as paradigms for the study of Southern Europe and its Atlantic empires. In so doing it engages creatively with pressing issues in the current historical literature and suggests new directions for future research. No single historian, working alone, could write a history that did justice to the complex issues involved in studying the connection between enlightenment ideas and policy-making in Spanish America, Brazil, France, Italy, Portugal and Spain. For this reason, this well-conceived, balanced volume, drawing on the expertise of a small, carefully-chosen cohort, offers an exciting investigation of this historical debate.
Since 2015, Dr. Blasi holds a postdoctoral fellowship at the Department of Public Law and Historical-legal Sciences of the Autonomous University of Barcelona. This book entitled «Handbook on public participation in the institutions of the European Union» explains, in a structured manner, all the rights and actions that EU citizens are entitled to as nationals of one of the EU Member States. It also examines the rights of temporary and permanent residents coming from third countries. It provides clear and accurate information about the subject «Public Participation in the Institutions of the European Union» and it is an essential tool for the dissemination of content and activities during the entire course.
Since 2015, Dr. Blasi holds a postdoctoral fellowship at the Department of Public Law and Historical-legal Sciences of the Autonomous University of Barcelona. This book entitled «Handbook on public participation in the institutions of the European Union» explains, in a structured manner, all the rights and actions that EU citizens are entitled to as nationals of one of the EU Member States. It also examines the rights of temporary and permanent residents coming from third countries. It provides clear and accurate information about the subject «Public Participation in the Institutions of the European Union» and it is an essential tool for the dissemination of content and activities during the entire course.