The role of taxation in promoting economic recovery has attracted great-er attention in recent years,with economic dislocation following the Global Financial Crisis and the COVID-19 pandemic.While taxation is only one...The role of taxation in promoting economic recovery has attracted great-er attention in recent years,with economic dislocation following the Global Financial Crisis and the COVID-19 pandemic.While taxation is only one of the factors impacting economic recovery,both economic literature and practical experience show that tax policy can contribute to enhanced growth and therefore greater economic activity.Tax instruments used as a means for promoting economic recovery include tax holidays,preferential tax rates,investment allowances,tax credits and special economic zones.However,there are a range of constraints over tax incentive design imposed by bodies such as the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting,the Forum on Harmful Tax Practices of the OECD and the Code of Conduct on Business Taxation of the European Union.Given the above,this paper sets out practical issues to inform governments seeking to promote economic activity through taxation.展开更多
Protecting the equal human rights of persons with disabilities is an important part of human rights protection in China.The Marriage law Amendment in 2001 focused on the economic assistance system for divorce relief f...Protecting the equal human rights of persons with disabilities is an important part of human rights protection in China.The Marriage law Amendment in 2001 focused on the economic assistance system for divorce relief for a party unable maintain the local basic standard of living.The Civil Code has adjusted and expanded the system,stipulating that one party can ask for financial help from the other party if the party can’t maintain a reasonable living after divorce.To a certain extent,this economic assistance should include the assistance to the party whose living standard has decreased significantly after divorce and the party who has made more sacrifices and contribution to the marriage during the marriage.Although the economic assistance system for divorce stipulated in the Civil Code does not specifically address unequal treatment or discrimination against women with disabilities,since women with disabilities are more vulnerable after divorce,they are more likely to put forward economic assistance claims after a divorce,be more dependent on others physically and psychologically,and find it more difficult to obtain employment.Social security for women with disabilities is still insufficient and compared with other subjects,women with disabilities are likely to be in an unequal position in the realization of their right to economic assistance in divorce.Therefore,it is necessary to put forward reasonable legal interpretations and application suggestions for the relevant provisions in the Civil Code,so as to fully realize the economic assistance rights of women with disabilities in divorce,and reflect the care and protection of the human rights of women with disabilities in the Civil Code.展开更多
文摘The role of taxation in promoting economic recovery has attracted great-er attention in recent years,with economic dislocation following the Global Financial Crisis and the COVID-19 pandemic.While taxation is only one of the factors impacting economic recovery,both economic literature and practical experience show that tax policy can contribute to enhanced growth and therefore greater economic activity.Tax instruments used as a means for promoting economic recovery include tax holidays,preferential tax rates,investment allowances,tax credits and special economic zones.However,there are a range of constraints over tax incentive design imposed by bodies such as the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting,the Forum on Harmful Tax Practices of the OECD and the Code of Conduct on Business Taxation of the European Union.Given the above,this paper sets out practical issues to inform governments seeking to promote economic activity through taxation.
基金The phased research results under the theme“Value Judgment and Application Criteria of Divorce Property Division and Divorce Relief System in The Civil Code:Based on Safeguarding Women’s Human Rights”(CSHRS2020-21YB)a ministerial-level project of the China Society for Human Rights Studies in 2020
文摘Protecting the equal human rights of persons with disabilities is an important part of human rights protection in China.The Marriage law Amendment in 2001 focused on the economic assistance system for divorce relief for a party unable maintain the local basic standard of living.The Civil Code has adjusted and expanded the system,stipulating that one party can ask for financial help from the other party if the party can’t maintain a reasonable living after divorce.To a certain extent,this economic assistance should include the assistance to the party whose living standard has decreased significantly after divorce and the party who has made more sacrifices and contribution to the marriage during the marriage.Although the economic assistance system for divorce stipulated in the Civil Code does not specifically address unequal treatment or discrimination against women with disabilities,since women with disabilities are more vulnerable after divorce,they are more likely to put forward economic assistance claims after a divorce,be more dependent on others physically and psychologically,and find it more difficult to obtain employment.Social security for women with disabilities is still insufficient and compared with other subjects,women with disabilities are likely to be in an unequal position in the realization of their right to economic assistance in divorce.Therefore,it is necessary to put forward reasonable legal interpretations and application suggestions for the relevant provisions in the Civil Code,so as to fully realize the economic assistance rights of women with disabilities in divorce,and reflect the care and protection of the human rights of women with disabilities in the Civil Code.