September 11, 2001 marked the beginning of a new era of security imperatives for many countries. The border between Canada and the United States suddenly emerged from relative obscurity to become a focus of constant attention by media, federal and state/provincial governments on both sides of the boundary, and the public at large. This book provides a comprehensive examination of the Canada-USA border in its 21st century form, placing it within the context of border and borderlands theory, globalization and the changing geopolitical dialogue. It argues that this border has been reinvented as a 'state of the art', technology-steeped crossing system, while the image of the border has been engineered to appear consistent with the 'friendly' border of the past. It shows how a border can evolve to a heightened level of security and yet continue to function well, sustaining the massive flow of trade. It argues whether, in doing so, the US-Canada border offers a model for future borderlands. Although this model is still evolving and still aspires toward better management practices, the template may prove useful, not only for North America, but also in conflict border zones as well as the meshed border regions of the EU, Africa's artificial line boundaries and other global situations.
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Since its first edition over 60 years ago, Rockwood and Green’s Fractures in Adults has been the go-to reference for treating a wide range of fractures in adult patients. The landmark, two-volume tenth edition continues this tradition with two new international editors, a refreshed mix of contributors, and revised content throughout, bringing you fully up to date with today’s techniques and technologies for treating fractures in orthopaedics. Drs. Paul Tornetta III, William M. Ricci, Robert F. Ostrum, Michael D. McKee, Benjamin J. Ollivere, and Victor A. de Ridder lead a team of experts who ensure that the most up-to-date information is presented in a comprehensive yet easy to digest manner.
Dwight D. Eisenhower and Nikita Khrushchev presided over a pivotal period in Soviet-American relations. The ongoing Korean War and the lack of an American ambassador in Moscow illustrate the strain in Soviet-American relations at the start of Eisenhower's presidency, but things changed after Stalin died only 44 days later. Stalin's successors began to liberalize both domestic and foreign policy in what became known as the Thaw. There was an increase in diplomatic exchanges, including the first modern summit conferences. Of even greater importance, the Soviet leaders began to reestablish the scientific, cultural, and tourist contacts that had been broken under Stalin. Because political and ideological tensions remained and there were still restrictions on contacts, the Soviet overtures can best be described as a half-offered hand of friendship, and perhaps it was less of a thaw than the end of a blizzard. Nevertheless, these contacts began a process which would help end the Cold War three decades later. This history of relations between the Soviet Union and the United States during the Eisenhower and Khrushchev administrations explores political, social and cultural exchanges, and assesses their impact upon the two countries. Besides diplomatic documents, memoirs from Americans and Soviets, and works of history, it relies upon eyewitness accounts by journalists, tourists and others to paint a detailed picture of the era. Notes are included for each chapter, and there is a bibliography and an index.
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