There are two main principles under which jurisdictions tax income – source and residence. The point of these two principles is to establish a ‘nexus’ or link between a taxable transaction, operation or activity and a taxing state. It is this nexus which is used to justify the imposition of taxation by the jurisdiction on a particular taxpayer. Where a taxpayer is a ‘resident’ of a jurisdiction, then that person often becomes liable to pay tax on income derived from all sources. Where a taxpayer is a ‘nonresident’ of a jurisdiction, then that person often becomes liable to pay tax on income derived from sources within a particular, relevant jurisdiction. The concept of source of income is fundamentally important to both Australia and Hong Kong. Australia adopts a worldwide tax system that taxes its residents on Australian and foreign income and non-residents on Australian income, whilst Hong Kong adopts a territorial tax system that forgoes taxing foreign income irrespective of who has derived it. The fundamental basis for taxation under a territorial tax system is the source of income; while the fundamental basis for taxation under a worldwide tax system is the concept of residence. In both jurisdictions, the decisions of the courts on the meaning of source have been crucial in defining the concept of ‘source of income’ for tax purposes. The foundations of source-based taxation are less stable today. There is no universal set of source rules that can readily be applied to every circumstance to determine the source or locality of profits. The growth in international trade, supported by the development of electronic commerce, has substantially increased source-related revenue risks. Entities are increasingly able to structure their finances and conduct their affairs without being constrained by geography or national boundaries. Anticipated profits may be shifted to a related party and from one jurisdiction to another to arrive at a reduced overall tax burden. It is becoming increasingly difficult to determine from what and where income originates. The thesis examines the nature of the current source rules in Australia and Hong Kong and analyses the fundamental adequacy of the source principle generally when confronted, especially, with the challenge of rapidly growing Internet-based commercial activities. Australia and Hong Kong have been chosen for comparative study for the following reasons: the two jurisdictions are good examples of small-medium advanced economies; they are similar in the sense that they are, primarily, knowledge capital-importing jurisdictions; their approaches to ‘source’ differ markedly; and these approaches tend towards each end of the ‘source spectrum’. The thesis identifies certain principal research questions. The basic responses to these questions are: The concept of source of income is, essentially, less clear today in the domestic tax law of Australia and Hong Kong than before. Determining the source of income in Australia and Hong Kong can be a very complex issue. The difficulty related to making such determinations is growing. Searching for the real source of income has become still more problematic with the increase in globalisation and the rapid growth of Internet-based commerce. The traditional concept of source of income has ‘lost traction’ as a fundamental basis for effectively imposing income taxation, especially, in today’s globalised economy. Existing source rules do not deal adequately with certain ‘revenue-leakage’ issues confronting us today and, even more, the likely issues of tomorrow. We need to reconsider how we can better address these issues. The thesis establishes that this is so for Australia and Hong Kong. It also reasons that this proposition generally holds true for most developed tax jurisdictions. The thesis concludes with a detailed review of three of the most prominent optional approaches for addressing the source challenge: (A) a move to a new refundable withholding-tax-based method of taxing cross-border electronic commerce; (B) a shift to far greater reliance on the use of the residence principle of taxation; and (C) a shift to notably greater reliance on (indirect) consumption taxation. Option C, it is argued, offers the best prospects for dealing in the least bad way with the identified issues.

[Abstract]: Since the 1990s, the discourse of security has undergone profound change. Rather than merely pertaining to a more traditional, narrow interpretation of security primarily focusing on nation-states instead of people, a human dimension, known as human security has been added. While such discussions on human security have attempted to encompass threats to humanity as a whole, interpretations of such threats have largely failed to recognise the exceptional threats faced by women. Although threats found in analytical discussions of human security do relate to women, it is imperative that a sharper focus be placed on the additional threats women face in terms of their security; ones that might become blurred in general discourse, such as economic, educational and employment disparities, gender discrimination, substandard healthcare, restricted access to healthcare facilities, human trafficking and male violence.This dissertation seeks to provide a gendered analysis of human security, using women in China as its focus. To provide a focused examination, it takes a global source of human insecurity, HIV/AIDS, and examines why women in China are increasingly at risk from HIV/AIDS. In addition to assessing the impact that this pandemic poses for their security, it also attempts to investigate the social impacts HIV/AIDS is having on women in China and what measures the government has put in place to halt the spread of HIV/AIDS. The extent and nature of the role played by intergovernmental organisations (IGOs), non-governmental organisations (NGOs) and international non-governmental organisations (INGOs) in China’s HIV/AIDS epidemic is also explored. This research was prompted by the limited nature of a gendered analysis in the mainstream human security literature, and the need to identify the unique threats to human security faced by women. The realisation that the ‘disempowered status’ of women increases their vulnerability to HIV/AIDS, and that HIV/AIDS is becoming a major source of insecurity for many women around the world (and in China in particular), provides a relevant focus for such an investigation.

Abstract With the rapid growth of economy, the People's Republic of China plays an important role in the global community since the reform and opening up in 1978. With the rising of China, China changes its view of the world. Under the concept of ¡§Five Principles¡¨, China changes its policy from ¡§tao guang yang hui¡¨ to peaceful rise and peaceful development. The study uses the approach of geopolitics to discuss the relationship between geography and strategy, geography is the foundation of national safety strategy, existence and development. Napoleon Bonaparte has said when you understand the geography of one nation, you can understand its foreign policy. The study uses the concept of China¡¦s peaceful rising to discuss the influences to other nations in Asia Pacific region including south and north Korea, Russia, Japan, Taiwan and ASEAN. By the way, after 911 Terrorist Attack, America changes its China policy and cooperates with China, China also improves it relationship with America at the same time. China¡¦s peaceful rising no doubt would influence the interests of America in Asia Pacific region, therefore, the study focuses on how would America face the situation of China¡¦s peaceful rising. On the early days of cold war, because of Taiwan¡¦s special geographical position, Taiwan became the foundation of America¡¦s deterrence theory. After the cold war, with the change of America¡¦s global strategy and the end of Vietnam war, Taiwan became less important. Besides, the hegemony of America is weaken in the end of cold war, China tries to become the superpower of Asia Pacific region with the concept of peaceful raising. To Taiwan, the rise of China will limit the development of Taiwan, Taiwan needs to consider the growth and decline of America and China in the future.

Seizing Civilization uses the Shanghai Museum as a case study to examine an extraordinary process of art appropriation that persisted from 1949 to 1996 in the People's Republic of China (PRC). At the heart of this story is the museum's destruction of the preexisting art market, its wholesale seizure of privately-owned antiquities, and its sale of these objects on the international market. My findings show that museum employees used these events to create public art collections in the PRC. The Shanghai Museum pioneered the techniques that Chinese museums use to transform craft objects, as well as select ancient paintings, ceramics, and bronzes, into canonized cultural relics. I argue that the application of these techniques explains the erasure of provenance at Chinese Museums, and demonstrate how state cultural institutions render acquisition ledgers, private collecting records, and connoisseurship disputes invisible. I examine cultural relics' transformation into Chinese cultural heritage in five chapters. I first demonstrate how museum employees appropriated private collections during nation-building campaigns such as the nationalization of industries (1956). Second, I investigate changes to the Chinese art historical canon, placing them in the context of art market takeovers, the wholesale acquisition of ethnic minority artifacts, as well as municipal programs in salvage archaeology. Then, in two chapters, I reveal the Shanghai Museum's active participation in antiquities confiscation and divestment during the Cultural Revolution (1966 – 1976), which enriched public art collections on a previously unprecedented scale. I conclude with an examination of the mass restitution of expropriated property in the 1980s and 90s, which underpinned the museum’s dual function as both a preservationist institution, as well as a political and commercial enterprise. The antiquities and events I analyze not only explain the ascendency of a dominant narrative about Chinese civilization, but also reveal the limits, contradictions, and challenges of PRC national patrimony. / History

The distinctive household registration (hukou or huji) system of the People’s Republic of China (PRC) divides the population into two groups whose political rights and legal status are unequal. This thesis focuses on Shanghai to examine the establishment of the hukou system in the 1950s in the course of the rural and urban reforms led by the Chinese Communist Party (CCP). Although the system has been explained as a result of the CCP’s industrialization strategy, my investigation has led me to conclude that the hukou system was an indirect rather than direct consequence of industrialization. My examination also shows that “rural” and “urban” in the PRC are essentially neither residential nor occupational categories; rather they are closely connected with political privileges. The first part of this study focuses on the consequences of the CCP’s land reform and collectivization campaigns after 1949. During this period, a large number of people who had moved freely between urban and rural areas, playing active roles in both, were uprooted from the countryside. At the same time, the CCP carried out a series of expulsions from Shanghai and other cities. Hundreds of thousands of urban residents, particularly those lacking secure employment, were removed after being labeled as “undesirable.” Thus CCP policies turned the cities and the countryside into two separate worlds. Next the dissertation outlines how the PRC state evolved after 1949, focusing on those directly maintained on the government’s payroll in Shanghai. This group was small in the beginning but soon began to expand. During the 1950s, after taking over almost all public-service institutions, the state took steps to absorb private enterprises through the policy of “public-private joint operation.” A large cohort of workers was thus added to the state payroll. Following these changes, the cities had become home mainly to employees of the party-state, together with their dependents. The state provided various benefits to its insiders. At the same time, it reduced most of the rural population to a kind of serfdom, while putting in place a set of mechanisms to secure the boundary between insiders and outsiders. / Thesis (Ph.D, History) -- Queen's University, 2012-06-27 09:01:49.88

The aim of the diploma thesis is to analyze People's Republic of China and India from the point of view of their mineral and energy dependence, where mineral means the necessity to import raw materials for the industry, while energy corresponds to imports of energy resources, namely coal, oil and natural gas. The secondary aim is so called 3C-Analysis (Comparison, Competition, Cooperation), which compares these two economies and evaluates their mutual relationships. The thesis is divided into three main parts - China, India, 3C-Analysis. The subchapters focuse on partial analysis, which are the definition of strategic minerals based on the key industrial branches, the determination of causes of mineral resources dependence and problems outcoming from current structure of energy imports, as well as the analysis and evaluation of the steps leading to the dependence elimination. The text also contains information about the situation in industrial and energy sector of both countries and basic data of raw materials production, reserves, consumption and imports.

The thesis highlights the importance of Chinese activities before 2000 and especially the necessity to study this period in order to fully understand the current relations between African countries and the People's Republic of China. Selected major changes in traditional donors' development assistance are also presented. This allows us not only to see Chinese activities in Africa in context but also to quickly compare the development of Chinese aid with similar process in the West. Subsequently, the changes of Chinese foreign policy in Africa, which followed its economic activities, are also the subject of research. The thesis then focuses on contemporary Chinese development cooperation with Africa, for example its forms, implementation, or differences when compared to traditional donors. Finally, I attempt to evaluate the PRC as a donor using the model of an ideal donor and his counterpart.

The importance of party-military relations in the People's Republic of China was succinctly stated by Mao in his dictum that "political power comes from the gun" and "the Party should command the gun." Party-military relations in the PRC have never fully conformed to Mao's warning. This study seeks to analyze the nature and types of party-military relations in the PRC during the post-Mao period and the factors affecting change in these relations.

This dissertation delves into the People's Liberation Army Navy's (PLAN) naval diplomacy. It seeks to provide further understanding on the particularities of Chinese naval diplomacy, discussing trends, objectives and the aspects that make it singular. It is a longitudinal research, studying the naval diplomatic activities carried out by the Chinese navy in the years of 1990, 1995, 2000, 2005, 2010, 2015 and 2020. The research draws from J.J. Widen's (2011) contribution, in order to clearly define Naval Diplomacy and to determine a methodology that allows for its systematical study. Analysing previously existing records of Chinese naval diplomatic activities, and examining reports from online news outlets, a new database is constructed for the purpose of this study. This research identifies that there is an expansion in the number and scope of activities throughout these years. It also identifies that the majority of China's naval diplomatic activities are supportive in their aim, while the preferred means are Escort Task Forces. Nevertheless, varying strategies are identified for the different geographical context. Lastly, some of the characteristics that make China's approach unique are determined to be its close integration with the broader foreign-policy mechanisms, its hierarchical...

In the past three decades China’s rapid transition from a closed economy to become the factory of the world has astonished economists all over the world. Surveys among sourcing practitioners show that China is the most interesting market for sourcing and research points to lower costs as the main reason.This dissertation is an exploratory study of the role of the intermediary for Swedish small and medium sized enterprises (SMEs) that source from China. Three questions are discussed. The first question concerns why Swedish SMEs choose to source from China. Although costs are a major factor for the companies, it is usually other triggers that cause the change in strategy, such as management interest or pressure from a large customer. The second research question concerns how Swedish SMEs choose to source from China and how the role of the intermediary is related to this process. The study shows that finding a good supplier is not difficult. The companies use informal channels, references and sometimes unorthodox methods such as following the supplier of the raw material to find suppliers that deliver high quality goods. The problem is however to maintain a steady quality and on time delivery which is why intermediaries are introduced late in the relationship. The cases in this study show example of five different intermediated strategies; Direct, Service,Traditional, RepO and FICE/WFOE. The traditional intermediated strategy is the only strategy where there is little or no relation between buyer and supplier, whereas the other four strategies involve different degrees of interaction between all three actors in the dyad; the buyer, the supplier and the intermediary.The third research question concerned the role of the intermediary. The study shows that the respondents are influenced by their structural view on what role the different forms of intermediaries may take. Although the respondents discuss the importance of having a long-term view on the relationship with the supplier they continuously allow intermediaries to enter the relationship on a short-term basis for quality control. These quality control centers (QC) commonly work on a fixed commission based on services that has to be specified. When the buyers are trying to change their strategy to look for an intermediary with higher involvement they usually turn to internal intermediaries (i.e. subsidiaries). When deciding on a long term intermediary the buyer usually looks for competences that supplement their own knowledge – that is Chinese language, good knowledge of the Chinese market but also technological competence. What the western owned intermediaries in China stresses however is the need to find intermediaries to supplement the suppliers’ competences, so that they are able to translate the needs of the buyer’s customer and becomes a physical reminder that they are sent from the buyer. The case of QC, shows that if a company let the relationship with the intermediary develop through interaction they can become just as involved.The study is based on interviews with key informants at Swedish SMEs andat different types of intermediaries in China. The empirical data are presented infive themes developed through an iterative process of theoretical studies anddata collection. The first two themes are directly related to the first tworesearch questions. The third theme focuses on the sourcing process andactivities of four small Swedish design companies. The fourth theme displayshow the intermediaries in China discuss their role. Finally, the fifth theme pictures the supply chain of one focal company at five points in time when they are in the process of changing their supply chain to increase transparency. / Disputationen sker fredagen den 30 mars kl. 13.00 i sal B1014 på Internationella Handelshögskolan, Högskolan i Jönköping