Dissertations / Theses on the topic 'Oriental Tales'
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Liassis, Nora. "Lord Byron's attitudes to the Near East in the Oriental tales." Thesis, University of Reading, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.433461.
Full textBaktir, Hasan. "Representation Of The Ottoman Orient In Eighteenth Century English Literature." Phd thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/3/12608967/index.pdf.
Full textthus investigates different aspects of the interaction between the Ottoman Orient and 18th century Europe. Said'
s Orientalism discusses how European writers created a separate discourse to represent the Orient. The present thesis does not completely reject Said'
s arguement
rather it argues that there was also a negotiating tendency which did not make radical distinction between the East and the West. Relying on 18th century pseudo-oriental letters, oriental tales and oriental travelogues the study tries to indicate that representation of the Ottoman Orient in 18th century English literature was different from the earlier centuries because developig critical and liberal spirit established a negotiation between the two worlds. The negotiation of the two worlds has been studied as a significant theme of the pseudo-oriental letters, oriental tales and oriental travelogues. The present study tried to indicate how the critical and inquisitive spirit of the age of Enlightenment interanimated Oreiental and European cultures.
Bagabas, Omar Abdullah. "Byron's representation of the Orient in 'Childe Harold's Pilgrimage', 'Don Juan', and 'The Oriental Tales'." Thesis, University of Essex, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.334543.
Full textNash, Paul Stephen. "The idea of China in British literature, 1757 to 1785." Thesis, University of Edinburgh, 2013. http://hdl.handle.net/1842/17905.
Full textLithell, Ulla-Britt. "Kvinnoarbete och barntillsyn i 1700- och 1800-talets Österbotten /." Stockholm : Almqvist och Wiksell, 1988. http://catalogue.bnf.fr/ark:/12148/cb35512868f.
Full textChozick, Matthew. "How English translations of the Tale of Genji helped to popularize the work in Japan." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7282/.
Full textWitherbee, Amy. "New Conceptions of Time and the Making of a Political-Economic Public in Eighteenth-Century Britain." Thesis, Boston College, 2009. http://hdl.handle.net/2345/675.
Full textThesis advisor: Alan Richardson
This project argues that the British financial revolution ushered in a new way of conceptualizing time based in mathematic innovations of the seventeenth-century. As it was employed in financial instruments and government policies, mathematics' spatialized representation of time conflicted with older, more intuitive experience of time associated with consciousness and duration. Borrowing from the work of Henri Bergson and Gilles Deleuze and Félix Guattari, I examine how he interaction between these two temporalities reshaped conceptions of value, the public, and the body in the first half of the eighteenth century. The first two chapters of my study explore texts ranging from pamphlets that advocated for the establishment of banks to the periodical essays of The Spectator and The Tatler that advocated for political economic conceptions of time and value at the turn of the century. These texts reveal the subtle tensions and strange paradoxes created by the clash of disparate temporalities and open the door to new readings of fictional narratives like those of Daniel Defoe and Aphra Behn. My second two chapters focus on selected works by these two authors to explore how longer first-person narrative forms modeled both the possibilities and dangers of emerging political economic structures. My study concludes with two chapters that follow the development of the oriental tale in Britain. Making use of a seventeenth-century tradition that explores the tensions between representation and meaning in oriental fables, Arabian Nights' Entertainments follows on the heels of John Paul Marana's Letters Writ by a Turkish Spy and reshapes the genre to reflect the new concerns of a global marketplace in which deferral has become essential to the production of value. I conclude these chapters with readings of Johnson's Rasselas, Hawkesworth's Almoran and Hamet, and Frances Sheridan's Nourjahad, three tales that foreshadow late-eighteenth-century efforts to manage the public and its temporal paradoxes through an attention to the body
Thesis (PhD) — Boston College, 2009
Submitted to: Boston College. Graduate School of Arts and Sciences
Discipline: English
Rendon-Garza, Jose Rene. "Global Corporate Tax Competition for Export Oriented Foreign Direct Investment." Digital Archive @ GSU, 2006. http://digitalarchive.gsu.edu/econ_diss/14.
Full textMason, Mary Katherine. "Imitation is the Sincerest Form of Comedy: Finding the Humor in Rasselas through Ecclesiastes." Digital Archive @ GSU, 2011. http://digitalarchive.gsu.edu/english_theses/113.
Full textLei, Peng. "A Linear Programming Method for Synthesizing Origin-Destination (O-D) Trip Tables from Traffic Counts for Inconsistent Systems." Thesis, Virginia Tech, 1998. http://hdl.handle.net/10919/36860.
Full textMaster of Science
Olson, Maria. "Från nationsbyggare till global marknadsnomad : Om medborgarskap i svensk utbildningspolitik under 1990-talet." Doctoral thesis, Linköpings universitet, Institutionen för beteendevetenskap och lärande, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-12210.
Full textIn this thesis attention is drawn to Swedish education policy and citizenship. In times of globalization, and with Swedish membership of the European Union, national policymaking concerning the commissioned role of citizen upbringing has come under increased pressure. In this study, light is shed on how this issue is given shape in Swedish education policy in the 1990s, a period marked by significant changes in the field of education in Sweden. The core question is, more precisely, what direction is being marked out for the Swedish schools´ commission, laid down by law, to foster democratic citizens during this period. By taking an interest in how objectives, visions and motives are formulated in education policy texts from the 1990s, understandings of citizenship are mapped that characterize Swedish education policy during this period. In addition, a more extensive analysis is carried out, by means of which historical goals of the schools’ fostering of citizens prior to those of the 1990s are presented. The aim of the study is critical. The understandings are reviewed in order to revise what they include and exclude, as well as what possible consequences they may have for different individuals and groups, and whether there are conceivable alternatives. It is emphasised that two historical changes take place during the 1990s concerning the subject of the content and meaning of citizenship in Swedish education policymaking. Firstly, during the first part of the 1990s, a historically established citizen role is changed and replaced by other, more market-oriented roles. During the latter part of the 1990s, when the market orientation is reinforced in neo liberal courses, a second change emerges, the historically accepted basic idea of inclusion – the nation – as the “we”-creating reference for civic spirit is shattered. It is replaced by another – globalization – with other qualities that include and exclude different individuals and groups. Finally, on the basis of these findings, some conditions for a possible alternative are sketched. This alternative is given shape with the ambition of, to a greater extent than is made visible in Swedish Education policy, reasoning about possibilities beyond presupposed dividing properties for a “we”. The power of language for political and societal change has an important role in this dissertation. Political clashes concerning achieving preferential access to talk and interpretation about upbringing objectives are examined by analyzing the texts’ talk about the schools’ commission to foster citizens. Light is shed on the outcomes of these clashes by examining three vital areas for citizen upbringing, found to be crucial in this context: a political one, a cultural one and an economical and working-life oriented one. These citizenship discourses are elucidated and understandings of citizenship in Swedish education policy are given form and alternatives are discussed.
Paatere, Heidi. "Väst möter Transsylvanien i svenska reseskildringar : Med fokus på befolkning och omgivning, 1930–2000-talet." Thesis, Södertörns högskola, Institutionen för genus, kultur och historia, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-2463.
Full textSaad, Radwane. "Conception d'une architecture Pair-à-Pair orientée opérateur de services." Phd thesis, Télécom ParisTech, 2010. http://pastel.archives-ouvertes.fr/pastel-00554433.
Full textDetoni, Ana Elisa Oliveira. "Arquitetura do Romance : estudo sobre a composição de personagens e a interferência do espaço em \"Relato de um Certo Oriente\", de Milton Hatoum." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/16/16133/tde-18022013-130952/.
Full textThis work aims to find connections between architecture and literature, using Milton Hatoum\'s book, \"Relato de um Certo Oriente\", as object to this research. It seeks read Hatoum characters through the architecture, from the space in which they live and where their actions take place. The influence of the city, the childhood home and the workplace, as well as the use that is given to each place, are factors that contribute to the understanding of the characters who during the tale tell each other history. Isolated at home or lost in Manaus, in Brazil or in the world, family members around which unfolds this \"tale\" relate differently with the space of the novel, each in its own way, and this relationship can get a broader understanding of the matriarch Emilie, her husband, her children and granddaughter who proposes to narrate the story of generations. Based on the concept of topophilia, is a border area between architecture and literature, where the two areas of knowledge can get in touch and nourish each other.
Roman, Marcus. "”Kan man inte definiera och avgränsa får vi snart hela främre orienten här”. : Arbetsmarknadsstyrelsen och den assyrisk/syrianska migrationen till Sverige på 1960- och 1970-talet." Thesis, Stockholms universitet, Historiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-134041.
Full textCALDIROLA, ANNA. "Clara Reeve; ovvero, una scrittrice che ha sfidato il suo tempo." Doctoral thesis, Università Cattolica del Sacro Cuore, 2007. http://hdl.handle.net/10280/167.
Full textThe dissertation focuses on two main objectives: the reconstruction of Clara Reeve's fragmentary biography and the presentation of this eighteenth century authoress' literary production in which she attempts different literary genres, from poetry (Original Poems on Several Occasions) to the essay (The Progress of Romance), from the gothic and historical novel (The Old English Baron, Memoirs of Sir Roger de Clarendon) to the sentimental and didactic novel (The Two Mentors, The School for Widows, Plans of Education, The Exiles, Destination), experimenting different forms such as the epistle, the dialogue and the memoir. The analysis of the text is based on a chronological perspective in order to emphasize the peculiarity of each work and simultaneously to present the progress of an artist. The result is an unprecedented monograph which stresses the historical context and the cultural environment in which Clara Reeve's works appeared so as to understand the dynamics of her public and critical reception. Three important appendixes close the dissertation: the first offers the plots of the works; the second proposes the full text transcription from the manuscripts of Clara Reeve's letters to Joseph Cooper Walker; the third collects documents and illustrations.
Lichtinšain, Jelena. "Naujosios viešosios vadybos patirtis Danijoje ir jos diegimo galimybės Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070125_121003-88435.
Full textDaly, Marwa El. "Challenges and potentials of channeling local philanthropy towards development and aocial justice and the role of waqf (Islamic and Arab-civic endowments) in building community foundations." Doctoral thesis, Humboldt-Universität zu Berlin, Philosophische Fakultät III, 2012. http://dx.doi.org/10.18452/16511.
Full textThis work provides a solid theoretical base on philanthropy, religious giving (Islamic zakat, ‘ushour, Waqf -plural: awqaf-, Sadaqa and Christian tithes or ‘ushour), and their implications on giving trends, development work, social justice philanthropy. The field study (quantitative and qualitative) that supports the theoretical framework reflects at a national level the Egyptian public’s perceptions on philanthropy, social justice, human rights, giving and volunteering and other concepts that determine the peoples’ civic engagement. The statistics cover 2000 households, 200 Civil Society Organizations distributed all over Egypt and interviews donors, recipients, religious people and other stakeholders. The numbers reflect philanthropic trends and for the first time provide a monetary estimate of local philanthropy of over USD 1 Billion annually. The survey proves that the per capita share of philanthropy outweighs the per capita share of foreign economic assistance to Egypt, which implies the significance of local giving if properly channeled, and not as it is actually consumed in the vicious circle of ad-hoc, person to person charity. In addition, the study relates local giving mechanisms derived from religion and culture to modern actual structures, like community foundations or community waqf that could bring about sustainable change in the communities. In sum, the work provides a comprehensive scientific base to help understand- and build on local philanthropy in Egypt. It explores the role that local individual giving could play in achieving sustainable development and building a new wave of community foundations not only in Egypt but in the Arab region at large. As a tangible result of this thesis, an innovative model that revives the concept of waqf and builds on the study’s results was created by the researcher and a dedicated board of trustees who succeeded in establishing Waqfeyat al Maadi Community Foundation (WMCF) that not only introduces the community foundation model to Egypt, but revives and modernizes the waqf as a practical authentic philanthropic structure.
"Analisis de la dieta de la Cotorra Serrana Oriental (Rhynchopsitta terrisi) en cautiverio." Tesis, Universidad de las Américas Puebla, 2004. http://catarina.udlap.mx/u_dl_a/tales/documentos/laec/guarneros_o_ym/.
Full textHuang, Minchuan. "The object-oriented generation of LR parsing tables." 1996. http://hdl.handle.net/1993/19181.
Full textChou, Shu-yen, and 周淑嬿. "Taxes on Other Interest Oriented from Stock Trust." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/b3xnkg.
Full text淡江大學
會計學系碩士在職專班
103
Trust Law in Taiwan was enacted on January 26th 1996. Since the Trust Law became the formal law, the Enforcement Rules of the Trust Enterprise Act was passed on June 30th 2000 and was implemented on July 19th 2000. However, the Enforcement Rules of the Trust Enterprise Act and related trust taxation still hardly avoided the controversy dispute. Recently, because of the different opinions among tax payers and collectors on trust taxations issues in practice, the administrative remedy cases happens. Dispute cases of the type of other interest oriented from stock trust of the trust of securities are in the majority. Therefore, the study is focus on the letter of Tai Tsai Shui Tzu No. 10000076610 issued on May 6th 2011 by Ministry of Finance. If the trustor is confirmed or will be clearly or available, or who can control the distribution of annual earnings, and using this information to establish an other interest oriented trust contract to give the benefits of trust to the beneficiary, he/she will have to pay the back tax and penalties of income tax and gift tax according to the Principle of Substantive Taxation. The letter has caused lots of arguments. Consequently, the study is organized with mainly focus on the Taiwan reference; related periodicals, textbooks and academic thesis secondly focus on the tax appeal cases to sort the arguments and raise the suggestion on amending law.
En-Mei-Chen and 陳恩美. "Fairy tale classics “ The Nutcracker” transformed as Oriental costume’s creation and research." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/83054575167798996011.
Full text輔仁大學
織品服裝學系碩士班
101
This creation research is based on the famous fairy tale “ The Nutcracker”, choose the last scene which is a celebration, and transform the story, character, and space-time background into ancient China, and add some character from the other Asia countries, to create a series of full with the fantasy atmosphere s’ costume “the Eastern Nutcracker”. This creation research chooses “ The Nutcracker” to be a target of this research, the purpose is to choose most important portion of this drama and make a new explanation, ransfer western fairytale “ The Nutcracker” and combine with Eastern clothes element to transfer, especially focus on traditional Chinese element, to challenge the creater’s transferring design on new explanation and new opinion. And choose paper clay as a material to make propotional shrink size models as masterpiece. Challenge possibly the difference from normal model structure and real human to wear clothes’s to present . This creation is not only offer series of manufacturing design masterpiece but also offer future performing “the Eastern Nutcracker” and application of whom is interested in. Also can induce Western relevant reference of creation, the future for model dram style of performance.
Ya-Shu, Lin, and 林雅淑. "A Case Study of Gift Taxes on Other Interest Oriented Trust." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/73476903080583787836.
Full text國立中正大學
會計資訊與法律數位學習碩士在職專班
101
Trust has been a great device for wealth management and tax planning nowadays. Given its highly flexible attribute, it has been widely employed in the integrated framework of family business and personal wealth management. It not only embraces the beneficial contents required by the initiator, but also embeds a reliable, inheritable and safe value system. It has been successfully applied in equity trust, real estate investment trust (REIT), real estate asset trust (REAT), securitization of real estate andcharitable trust. However, only motivated by a sound and aattractive tax system can a trust system be everlasting. There are rooms for improvement in the trust-related tax issues, which involve a variety of laws and regulations, especially in theestate and gift tax act. The purpose of this essay focuses on the following two perspectives: (1) reviewing the arguments of gift tax imposed on the third-party- interest’s equity trusts arisen from real cases, and the gist of the rulings of the administrative courts; (2) referenceing to other countries’ practice concerning the taxation on trust, addressing the feasibility of adopting “Substance over Form Principle in Tax Law” or “Principle of Taxation Under the Law” when considering the conduit principle of trust, and presenting suggestions on the amendment of the estate and gift tax act that are applicable to the fulfillment of trust.
"Modelado de datos orientado a objetos para un sistema de información geográfica." Tesis, Universidad de las Américas Puebla, 1999. http://catarina.udlap.mx/u_dl_a/tales/documentos/lis/posada_t_n/.
Full textChiou, Yu-shin, and 邱于欣. "A Study of Gift Taxes on Other Interest Oriented Trust in the ROC." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/93870016705765761408.
Full text逢甲大學
會計所
97
Trust the system began in the 13th century the UK, It was only after Britain,the United States and other countries for hundreds of years of development, has evolved into the law strictly regulate the property management system. Trust is the principal act of the property transferred to the trustee, the trustee in accordance with intent Trust for the benefit of the benefitciaries of the trust property management or disposition of a system. Because of the characteristics of the dual ownership tax issues arising from the existing tax law could not taxable because of the need, and therefore the Government has taken the way of individual legislation, in the relevant tax laws set by the tax provisions of the Trust, including income tax, estate and gift tax, land tax, housing tax, deed tax and business tax and other regulations, and in 90 years May 29, through the Third Reading of the Legislative council. In this study, first introduced the concept of trust and the trust of the general theory and principles of taxation, and to explore further the UK, the United States, Japan and other countries of the trust system for comparison with Taiwan; Secondly, explore the other interest oriented Trust in our country the gift tax the relevant provisions of tax, for example, since the princial benefit; benefit of others interest-bearing trust acts, acts in the establishment of trust, gift tax levied on the client, the trust during the income generated by the trust property then the income tax levied on beneficiaries, whether or not to repeat taxation, another in the establishment of the Trust Deed for the gift tax imposed on the reasonable point in time and so on, in-depth study and recommedations to amend the law.
楊寶蓮. "A Study Stock of Gift Taxes on Other Interest Oriented Trust in the ROC." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/77972145765275041898.
Full textCHEN, HSIAO-HENG, and 陳孝恆. "A Comparative Study of Strategic Differences between Two Translation Versions of Tales from Shakespeare: A Purpose / Audience-Oriented Perspective." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/ze83fp.
Full text國立高雄第一科技大學
應用英語系口筆譯碩士班
106
This thesis aims to probe strategic differences between two translation versions of Charles Lamb and Mary Lamb’s Tales from Shakespeare, which were completed by Xiao and Chen respectively. Vermeer’s (1989) skopos theory and Reiss’ (2004) text typology theory are used as the theoretical framework to support the arguments regarding different degrees of simplification and explicitation that are presented in the two translation versions. To achieve the research objective, this study investigate simplification and explicitation features by measuring the differences in the number of Chengyus and fixed phrases, the average sentence length and the number of conjunctions between Xiao’s (36,033 words) and Chen’s (34,334 words) translation versions. The rough statistical results show that Xiao uses fewer Chengyus and fixed phrases (113 times) than Chen (304 times). With regard to the average sentence length, Xiao’s translation version (36.69 words per sentence) is shorter than that of Chen’s translation version (44.94 words per sentence). Additionally, Xiao uses fewer conjunctions (433 times) than Chen (521 times). The findings suggest that Xiao’s translation version has a higher degree of simplification than Chen’s due to the use of fewer Chengyus and fixed phrases and the shorter sentence length. In contrast, Xiao’s translation version shows a lower degree of explicitation as the result of fewer conjunctions. In light of their differences in the degrees of simplification and explicitation, we reach a conclusion that both of the translators’ intended purposes are theoretically achieved because Xiao’s target audiences are generally youngsters and need to read a translation with higher level of simplicity, while Chen’s target audiences are not only youngsters but also adult readers so they can accept the translation featured by the lower level of simplicity. As of today, the translations of Shakespeare’s adapted works have been scarcely explored from the functionalistic perspective in Taiwan. This study provides a reference model for future researchers who are interested in the translations of Shakespeare’s adapted works. It also suggests the importance of using different translation strategies to achieve different purposes for different target audiences.
"Diseño de un sistema visual orientado al rompimiento de las barreras de comunicación entre padres oyentes e hijos sordos." Tesis, Universidad de las Américas Puebla, 2003. http://catarina.udlap.mx/u_dl_a/tales/documentos/ldg/correa_r_k/.
Full text"Diseño en Internet orientado al usuario, práctica demostrativa del valor del diseño en internet enfocado al área de eventos internacionales." Tesis, Universidad de las Américas Puebla, 2004. http://catarina.udlap.mx/u_dl_a/tales/documentos/ldg/ortiz_m_m/.
Full textKalát, Jiří. "Příklady zobrazování muslimů (Arabů, Turků atd.) a "Orientu" v českých filmových pohádkách a jejich stereotypy před a po roce 1989." Master's thesis, 2021. http://www.nusl.cz/ntk/nusl-447467.
Full textFu, Chia-Yu, and 傅家玉. "A Study of Income, Estate and Gift Taxes on Other Interest Oriented Trust in the ROC." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/847hup.
Full text國立中興大學
高階經理人碩士在職專班
99
The Trust’s origin can be traced back to the 13th century from U.K., then after hundreds of years’ development in U.K. and U.S., the Trust had become the strict regulation of property management system. Trust is a property management system that bases its core on capital, Goods, and trust to manage the properties through trustee and delegate. Due to the Characteristics of Trusts’ dual ownership, the issue of tax or tax-free had arisen. As the result, in Taiwan the individual legislation regarding Trust such as Income Tax, Inheritance Tax, Gift Tax, Land Tax, Housing Tax, Deed Tax and Business Tax had been set up and gone through entire three-reading procedure on May 29, 1990. This research began with introducing the theory and principle of the Trust, and then the comparison of Trust taxation between Taiwan, Japan, U.K. and U.S. will be analyzed. Afterwards, the taxation of Income tax, Inheritance Tax and Gift Tax of the Other Interest Oriented Trust will be discussed. Moreover, the function of tax saving, asset management, transfer and distribution from the Trust will be described. Furthermore, the adjustment of improper tax saving plan and the complete tax saving plan of the Trust will be mentioned.
LIU, LEE-YU, and 柳李育. "The Application of Substance Versus Form Doctrine-A Study of Gift Taxes on Other Interest Oriented Trust of Stock." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/95dj82.
Full text開南大學
商學院碩士在職專班
105
The Application of Substance Versus Form Doctrine –A Study of Gift Taxes on Other Interest Oriented Trust of Stock Abstract The article 19 of the Constitution of the Republic of China (Taiwan) provides that people have the obligation to pay taxes in accordance with the law. Additionally, the government must be in compliance with law when imposing taxes. This is called the doctrine of statutory taxpaying. Therefore, the explanation any law that related to tax imposing should base on this doctrine in principle, and people should enforce the law according to the purpose of the legislation, the economic content, tax-equality and principles. Thus, when investigating any transaction behavior which is taxable, we cannot judge it only by the literal meaning of the Tax Law, but take account of substance versus form doctrine. In other words, the tax imposition should both emphasize the economic fact of the taxable payment and the core of the Tax Law. Recently, the trust have led to different opinions between taxpayers and tax administration on the practice of gift tax levy. In administrative remedy cases which are derived from this dispute, "stock yield interest trust" cases have occurred most. For instance, insiders who can approach and control the annual earnings distribution information of the company establish an interest oriented trust of stocks and assign annual dividend to their children or other relatives. These trusts follow the gift tax law system, which based on pre-tax estimation structure, valuating the interest of these trusts beforehand. Then, these insiders not only get the benefit difference between the valuation and annual dividend, but also reduce the gift tax from tax planning. Based on substance versus form doctrine, this study discusses disputes about taxation of gift tax on the stock yield. In order to propose methods and guidance by law vision and avoid improper tax planning by taxpayers, related data from books, magazines, reports and case studies by scholars and experts on the matter of trust taxation are collected to summarize and analyze the disputes. This paper also focuses on investigating the principle of cognizance of taxing authorities and the opinions of administrative courts. By reviewing current tax collection mechanism and the gift tax references, this paper suggests that to solve the tax disputes arising from the trusts through law amending for creating a win-win situation between taxpayers and authorities. Keywords: Substance Versus Form Doctrine, Interest Oriented Trust, Give Tax
Duval, Nancy. "La divination par les sorts dans le monde oriental méditerranéen du IIe au VIe siècle après J.-C. : étude comparative des sortes Homericae, sortes Astrampsychi et tables d'astragalomancie en Asie mineure." Thèse, 2016. http://hdl.handle.net/1866/16019.
Full textCHEN, HSIAO-WEN, and 陳小雯. "The conflict and balance between Principle Statutory Taxpaying and Substance Versus form Doctrine-Focus on the Gift Taxes on other Interest oriented Trust in the ROC." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/2a42vz.
Full text逢甲大學
財經法律研究所
100
The taxation guarantees not only the national revenue, but also the social policy with promoting economic and cultural development, and environmental protection. Though the tax revenue would maintain the operation of the country, it also grants the government to infringes upon citizens'' property rights. This is indeed advised to have rules protecting people''s property rights and tax obligation. 19 of the Constitution stipulates that the people have the obligation to pay taxes in accordance to the laws, that is important to the Principle Statutory Taxpaying. Principle Statutory Taxpaying is provided with adherence to democratic principles and uphold the law stability in the democratic constitutional state, preventing improper tax authorities to infringes upon property rights. In order to protect the interests of taxpayers and the countries, this article is written based on the theory and practice between the Principle Statutory Taxpaying and Substance Versus form Doctrine, and thereafter ameliorating the current tax environment. We hope the tax authorities make the administrative judgments in accordance to Substance Versus form Doctrine to avoid breaking the current tax laws. We should keep the spirit of Principle Statutory Taxpaying, creating a win-win situation between taxpayers and authorities.