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Anglo-Iranian Dispute in 1951)
Studia Litteraria Universitatis Iagellonicae Cracoviensis 2019, special issue, pp. 231–243 Volume in Honour of Professor Anna Krasnowolska doi:10.4467/20843933ST.19.037.10980 www.ejournals.eu/Studia-Litteraria JOLANTA SIERAKOWSKA-DYNDO University of Warsaw e-mail: [email protected] Polish Judge Defended the Iranian Stance (Anglo-Iranian Dispute in 1951) Abstract The nationalization of oil fields in Iran on 20 March 1951 turned into a conflict between the British and Iranian governments. It was a heavy blow for the oil company from Great Britain, which since the beginning of the 20th century was present in Iran (since 1933 under the name of Anglo-Persian Oil Company, the name was changed for Anglo-Iranian Oil Company). British government lodged a complaint against Iran with the International Court of Justice, and then on 22 June 1951 filed a further request for the interim measures of protection to be implemented until the dispute is resolved. Two of the judges of the International Court of Justice gave a dissenting opinion in this case, one of them was a Polish judge, Bohdan Winiarski. In his opinion, and also opinion of Egyptian judge Abdel Hamid Badawi Pasha, the British government was not a party to the contract because it was signed between the Ira- nian Government and the Anglo-Persian Oil Company not with the British Government. This opinion was accepted by the International Court of Justice in Hague. The positive verdict of the Court was a huge victory for Iran. Without doubt, the Polish judge, Bohdan Winiarski, contributed to it. -
Iran Hostage Crisis National Security Council, 1979 !
CRISIS COMMITTEES | 2014e IRAN HOSTAGE CRISIS NATIONAL SECURITY COUNCIL, 1979 ! Dear Delegates, We are in the midst of the Iran Hostage Crisis, and there is no time to spare. Our situation is grave and desperate, and together we will find a solution into dealing with the recent events regarding the kidnapping of 52 Americans from the United States embassy in Tehran on November 4, 1979. Indeed there are many sides to this issue, and debates will be tense. The dichotomy between the many people being represented in this committee will surely lead to many disputes and tough agreements. Can the situation remain diplomatic? Or will it lead to something else? It shall remain up to you. It is with great pleasure, as director of this committee, to welcome you to our 2014 UTMUN conference. My name is Stanley Treivus, and alongside our Crisis manager Meerah Haq, we look forward to this thrilling weekend of debate that awaits us. We are both first year students studying Political Science and International relations and this will be our first time being involved in UTMUN. This conference will appeal to all delegates, experienced or novice. And our hope is that you will leave this committee with not only profound knowledge on the subject, but with a better sense of communication and improved debating skills than you had before. The issues we will be discussing will surround the many topics that relate directly to the Iran Hostage Crisis. We will look at foreign relations between the United States and Iran shortly before and during the crisis. -
BUYING IN: RESIDENCE and CITIZENSHIP by INVESTMENT ALLISON CHRISTIANS* Italy Recently Announced a New Immigration Program That I
SAINT LOUIS UNIVERSITY SCHOOL OF LAW BUYING IN: RESIDENCE AND CITIZENSHIP BY INVESTMENT ALLISON CHRISTIANS* INTRODUCTION Italy recently announced a new immigration program that invites certain high net worth individuals to make Italy their country of residence, enticing them with the right to pay a “substitute tax” of €100,000 per year on their foreign income and gains.1 For those already residing in Italy, the highest marginal tax rate on income is 43%, with additional regional and municipal rates bringing the rate closer to 50%; capital gains are subject to a reduced rate (about half the regular rate).2 Assuming eligible immigrants have significant foreign income and gains that would otherwise face the highest marginal rates of tax, the new program’s outcome would seem to ensure that prior residents face a significantly higher overall tax bracket than their new neighbours (unless of course, such individuals use other mechanisms and programs, whether in Italy or elsewhere, to also reduce their own tax rates). Why would Italy design a tax scheme that appears to privilege certain immigrants over its other taxpayers in this manner? In reporting on the program for Forbes, journalist David Schrieberg stated that “[s]ome observers speculate that the new tax regime is aimed particularly at super-rich individuals * H. Heward Stikeman Chair in the Law of Taxation, McGill University Faculty of Law. This research was assisted by a grant from the Social Science and Humanities Research Council of Canada. Thanks for helpful comments on an early draft are due to Montano Cabezas, David Lesperance, Henry Ordower, Peter Szigeti, and the participants of the Sanford E. -
Trumpfronterizo the Influence of Trumpism on Socio-Economic Cross-Border Flows in the San Diego – Tijuana Bi-National Metropolitan Area
Trumpfronterizo The influence of Trumpism on socio-economic cross-border flows in the San Diego – Tijuana bi-national metropolitan area Nadim van Minnen Radboud University Nijmegen | s4801431 1 Trumpfronterizo The influence of Trumpism on socio-economic cross-border flows in the San Diego – Tijuana bi-national metropolitan area Front page background sources: Autodesk, 2018. Own figure, 2017. Wikimedia Commons, 2017. Master thesis Nadim van Minnen Radboud University Nijmegen | Nijmegen School of Management Department of Geography, Planning and Environment MSc. Programme Human Geography: Globalisation, Migration and Development Thesis supervisor: Dr. Lothar Smith Nadim van Minnen [s4801431] [email protected] 10 July 2018 Radboud University Nijmegen 2 PREFACE This thesis was written as an integral part of the Master program of Human Geography and the track Globalisation, Migration and Development at Radboud University Nijmegen. This master thesis is the final assignment that needed to be completed in order finish this study, and therefore to receive my degree as a Master of Science. As can be seen in the methodology chapter and the conclusion, as well as annex 4, there were some small problems while doing this research, mostly due to the bi-national nature of this research. However, everything turned out alright in the end as I gathered plenty of information in order to make valid and informed statements regarding the issues at play in this thesis. A major thank you therefore goes out to my informants and expert interviewees for sacrificing their valuable time, their expertise and their willingness to participate. Without them and the useful information they provided me, I would not have gotten what I wanted out of this research. -
The Offshore Tax Enforcement Dragnet
Emory Law Journal Volume 67 Issue 4 2018 The Offshore Tax Enforcement Dragnet Shu-Yi Oei Follow this and additional works at: https://scholarlycommons.law.emory.edu/elj Recommended Citation Shu-Yi Oei, The Offshore Tax Enforcement Dragnet, 67 Emory L. J. 655 (2018). Available at: https://scholarlycommons.law.emory.edu/elj/vol67/iss4/1 This Article is brought to you for free and open access by the Journals at Emory Law Scholarly Commons. It has been accepted for inclusion in Emory Law Journal by an authorized editor of Emory Law Scholarly Commons. For more information, please contact [email protected]. OEI GALLEYPROOFS 4/23/2018 12:07 PM THE OFFSHORE TAX ENFORCEMENT DRAGNET Shu-Yi Oei* ABSTRACT Taxpayers who hide assets abroad to evade taxes present a serious enforcement challenge for the United States. In response, the United States has developed a family of initiatives that punish and rehabilitate non-compliant taxpayers, raise revenues, and require widespread reporting of offshore financial information by financial institutions and taxpayers. Yet, while these initiatives help catch willful tax cheats, they have also adversely affected immigrants, Americans living abroad, and “accidental Americans.” This Article critiques the United States’ offshore tax enforcement initiatives, such as the Foreign Account Tax Compliant Act and the Internal Revenue Service’s offshore voluntary disclosure programs. It argues that the United States has been overly focused on two policy priorities in designing enforcement at the expense of competing considerations: First, the United States has attempted to equalize enforcement against taxpayers with solely domestic holdings and those with harder-to-detect offshore holdings by imposing harsher reporting requirements and penalties on the latter. -
SSRN Paper by Allison Christians
Uncle Sam Wants … Who? A Global Perspective on Citizenship Taxation Allison Christians* Abstract Across the globe, banks are flagging accounts with indicia indicating their owners may be “US Persons,” making it possible for the United States to enforce its taxation of nonresident citizens extraterritorially for the first time in history. The indicia method constitutes a mining expedition for US Persons carried out by foreign banks and governments. Establishing a tax jurisdiction in this manner is unprecedented and has significant practical and normative consequences. In the case of so-called “accidental Americans,” it violates one of the most fundamental and universally- acknowledged tenets of taxpayer rights, namely, the right to be informed about what the law requires. Third party indicia-searching should be universally rejected as a means of identifying a taxpayer population. Instead, the United States itself is responsible for cataloguing, informing, and educating its global population of taxpayers. Those who don’t belong in the system should be allowed to opt out without cost. Table of Contents Introduction ........................................................................................................... 1 I. The Accidental American: Origin and Implications ..................................... 3 A. Tina’s Story ............................................................................................ 3 B. Law’s Intent: the “US Person” ................................................................ 6 C. Law’s Reach after -
La Gran Marcha: Anti-Racism and Immigrants Rights in Southern California
La Gran Marcha: Anti-Racism and Immigrants Rights in Southern California Jenna M. Loyd1 Department of Geography, Syracuse University 144 Eggers Hall, Syracuse, NY 13244-1020 USA Email: [email protected] Andrew Burridge Department of Geography, University of Southern California, 416 Kaprielian Hall, Los Angeles, CA 90089-0255 USA Email: [email protected] Abstract Millions of people across the United States took to the streets in spring 2006 to protest repressive immigration legislation, demand just immigration reform, and seek justice in daily life. This article has two aims. First, we seek to intervene in the popular immigration debate, which denies racism and claims to be concerned only with law-and-order. Second, we analyze (im)migration politics in relation to national racial formations. That is, racialized immigration policies do not exist apart from a racially stratified citizenry. We rely on the concept of social death to trace state policies of immigration and criminalization as key sites of interracial and transnational struggles against racism and for justice and liberation. Thus, we seek to elucidate possibilities for anti-racist alliances and social change. We conclude with a discussion of the ways in which we see the immigrants rights movement connecting with other struggles for social justice, and the implications that 1 © Jenna M. Loyd and Andrew Burridge, 2007 La Gran Marcha: Anti-Racism and Immigrants Rights in Southern California 2 concepts of national racial formation and social death have for the movement against global apartheid. KEY WORDS: immigrants rights, racism, national racial formation, social death, criminalization, militarization, United States “Immigration politics also surfaced in California’s gubernatorial race … with Gov. -
Full Issue File
Biannual of Research Institute for Strategic Strategic for Institute Iranian Review of Foreign Affairs 31 Vol. 11. No.1. Winter&Spring2020 Advisory Board Mohsen Rezaee Mirghaed, Kamal Kharazi, Ali Akbar Velayati, Ahmad Vahidi, Saeed Jalili, Publisher Ali Shamkhanim, Hosein Amirabdolahian, Ali Bagheri Institute for Strategic Research Editorial Board Expediency Council Seyed Mohammad Kazem Sajjadpour Director Professor, School of International Relations Mohsen Rezaee Mirghaed Gulshan Dietl Associate Professor, Professor, Jawaharlal Nehru University Imam Hossein University Mohammad Marandi Professor, University of Tehran Jamshid Momtaz Editor-in-Chief Professor, University of Tehran Seyed Mohammad Kazem Mohammad Javad Zarif Sajjadpour Associate Professor, School of World Studies Professor of School of Mohiaddin Mesbahi International Relations Professor, Florida International University Hosein Salimi Professor, Allameh Tabatabii University Secretary of advisory board Seyed Jalal Dehghani Mohammad Nazari Professor, Allameh Tabatabii University Naser Hadian Director of Executive Affairs Assistant professor, University of Tehran Hadi Gholamnia Vitaly Naumkin Professor, Moscow State University Copyediting Hassan Hoseini Zeinab Ghasemi Tari Assistant Professor, University of Tehran Mohammad Ali Shirkhani Layout and Graphics Najmeh Ghaderi Professor, University of Tehran Foad Izadi Assistant Professor, University of Tehran Iranian Review of Foreign Affairs (IRFA) achieved the highest scientific ISSN: 2008-8221 grade from the Ministry of Science, -
Iranwest Tensions and Mutual Demonization
A Crisis of Confidence Revisited: Iran-West Tensions and Mutual Demonization Behravesh, Maysam Published in: Asian Politics & Policy DOI: 10.1111/j.1943-0787.2011.01274.x 2011 Document Version: Publisher's PDF, also known as Version of record Link to publication Citation for published version (APA): Behravesh, M. (2011). A Crisis of Confidence Revisited: Iran-West Tensions and Mutual Demonization. Asian Politics & Policy, 3(3), 327-347. https://doi.org/10.1111/j.1943-0787.2011.01274.x Total number of authors: 1 General rights Unless other specific re-use rights are stated the following general rights apply: Copyright and moral rights for the publications made accessible in the public portal are retained by the authors and/or other copyright owners and it is a condition of accessing publications that users recognise and abide by the legal requirements associated with these rights. • Users may download and print one copy of any publication from the public portal for the purpose of private study or research. • You may not further distribute the material or use it for any profit-making activity or commercial gain • You may freely distribute the URL identifying the publication in the public portal Read more about Creative commons licenses: https://creativecommons.org/licenses/ Take down policy If you believe that this document breaches copyright please contact us providing details, and we will remove access to the work immediately and investigate your claim. LUND UNIVERSITY PO Box 117 221 00 Lund +46 46-222 00 00 Download date: 02. Oct. 2021 A Crisis of Confidence Revisited: Iran-West Tensions and Mutual Demonization Maysam Behravesh Faculty of World Studies, University of Tehran This article is a largely constructivist revisit to the crisis of confidence between Iran and the West. -
Border Security: the San Diego Fence
Order Code RS22026 Updated May 23, 2007 Border Security: The San Diego Fence Blas Nuñez-Neto Analyst in Domestic Security Domestic Social Policy Division Michael John Garcia Legislative Attorney American Law Division Summary This report outlines the issues involved with DHS’s construction of the San Diego border fence and highlights some of the major legislative and administrative developments regarding its completion; it will be updated as warranted.1 Congress first authorized the construction of a 14-mile, triple-layered fence along the U.S.-Mexico border near San Diego in the Illegal Immigration Reform and Immigration Responsibility Act (IIRIRA) of 1996. By 2004, only nine miles had been completed, and construction was halted because of environmental concerns. The 109th Congress subsequently passed the REAL ID Act (P.L. 109-13, Div. B), which contained provisions to facilitate the completion of the 14-mile fence. These provisions allow the Secretary of Homeland Security to waive all legal requirements determined necessary to ensure expeditious construction of authorized barriers and roads. In September 2005, the Secretary used this authority to waive a number of mostly environmental and conservation laws. Subsequently, the Secure Fence Act of 2006 (P.L. 109-367) removed the specific IIRIRA provisions authorizing the San Diego fence and added provisions authorizing five stretches of two-layered reinforced fencing along the southwest border. While the specific authorization of the San Diego fence was deleted, the project appears permissible under a separate, more general authorization provision of IIRIRA. In the 110th Congress, S.Amdt. 1150, the Secure Borders, Economic Opportunity, and Immigration Reform Act of 2007, which has been proposed in the nature of a substitute to S. -
The Royal Regulation of England's French Residents During Wartime, 1294-1377
This is a repository copy of A matter of trust : the royal regulation of England's French residents during wartime, 1294-1377. White Rose Research Online URL for this paper: https://eprints.whiterose.ac.uk/100182/ Version: Published Version Article: Lambert, Bart Roger Denise and Ormrod, William Mark orcid.org/0000-0003-0044-726X (2016) A matter of trust : the royal regulation of England's French residents during wartime, 1294-1377. Historical Research. pp. 208-226. ISSN 0950-3471 https://doi.org/10.1111/1468-2281.12127 Reuse This article is distributed under the terms of the Creative Commons Attribution (CC BY) licence. This licence allows you to distribute, remix, tweak, and build upon the work, even commercially, as long as you credit the authors for the original work. More information and the full terms of the licence here: https://creativecommons.org/licenses/ Takedown If you consider content in White Rose Research Online to be in breach of UK law, please notify us by emailing [email protected] including the URL of the record and the reason for the withdrawal request. [email protected] https://eprints.whiterose.ac.uk/ A matter of trust: the royal regulation of England’s French residents during wartime, 1294–1377* Bart Lambert Durham University W. Mark Ormrod University of York Abstract This study focuses on how the English crown identified and categorized French-born people in the kingdom during the preliminaries and first stage of the Hundred Years War. Unlike the treatment of alien priories and nobles holding lands on both sides of the Channel, the attitude to laypeople became more positive as the period progressed. -
Congressional Record United States Th of America PROCEEDINGS and DEBATES of the 106 CONGRESS, FIRST SESSION
E PL UR UM IB N U U S Congressional Record United States th of America PROCEEDINGS AND DEBATES OF THE 106 CONGRESS, FIRST SESSION Vol. 145 WASHINGTON, WEDNESDAY, NOVEMBER 10, 1999 No. 158 House of Representatives The House met at 10 a.m. R E V I S E D N O T I C E If the 106th Congress, 1st Session, adjourns sine die on or before November 17, 1999, a final issue of the Congressional Record for the 106th Congress, 1st Session, will be published on December 2, 1999, in order to permit Members to revise and extend their remarks. All material for insertion must be signed by the Member and delivered to the respective offices of the Official Reporters of Debates (Room HT±60 or S±123 of the Capitol), Monday through Friday, between the hours of 10:00 a.m. and 3:00 p.m. through December 1. The final issue will be dated December 2, 1999, and will be delivered on Friday, December 3, 1999. If the 106th Congress does not adjourn until a later date in 1999, the final issue will be printed at a date to be an- nounced. None of the material printed in the final issue of the Congressional Record may contain subject matter, or relate to any event that occurred after the sine die date. Senators' statements should also be submitted electronically, either on a disk to accompany the signed statement, or by e-mail to the Official Reporters of Debates at ``Records@Reporters''. Members of the House of Representatives' statements may also be submitted electronically by e-mail or disk, to accom- pany the signed statement, and formatted according to the instructions for the Extensions of Remarks template at http:// clerkhouse.house.gov.