Según el proyecto de Ley 1091/2011-PE, el aspecto que más resalta en la reforma “Castilla” es el referido a la fiscalización, las sanciones e infracciones a los que evaden impuestos. Según, Carlos Bedoya, miembro de la Red de Justicia Fiscal, la reforma está más orientada a lo “policiaco” que a lo progresivo, pues se piensa en medidas drásticas a los evasores que en su mayoría son pequeños comerciantes que no sienten incentivos para tributar. La fiscalización para Bedoya es un aspecto positivo especialmente si se enfoca en el caso de la elusión del gran capital. El foco de la reforma para que sea progresiva -apunta Bedoya- debería ser el aumento de la recaudación a las grandes ganancias que hoy se generan en el país.

En tal sentido, señala que la presión tributaria en el Perú (15 por ciento) está compuesta en mayor medida por impuestos indirectos, es decir al consumo (9 por ciento), que por impuestos directos (6 por ciento) a la renta, lo que requiere de reformas como el escalonamiento del IR en el caso de las empresas, que actualmente solo pagan 30 por ciento. Bedoya propone que las que más renta generen, paguen hasta tasas de 42 por ciento como sucede en países como Estados Unidos, y también que los ricos paguen a título personal hasta el 45 por ciento por la renta percibida a partir de un determinado monto. Solo de esta manera estaremos hablando de progresividad y equidad, sin perjuicio de las medidas para ampliar la base tributaria combatiendo a la informalidad.

Infrastructure building is on top of the list. India has agreed to upgrade an extensive network of roads and bridges in Myanmar that would effectively connect the Northeast (and the rest of India) to Thailand as soon as 2016. Both sides are also exploring the possibility of setting up train routes through the country.

Facilitating border transit would make the Northeast a gateway to Myanmar -  a potential boon for trade as well as tourism. To improve people-to-people contact, Messrs. Singh and Thein Sein agreed to launch a bus service between Imphal, the capital of Manipur state, and Mandalay, Myanmar’s second-largest city. They also announced plans to set up new schools, health centers and agricultural training facilities in border areas. To facilitate informal trade, they said haats, or open-air bazaars, would open along the border. Another major project already under way would turn the Kaladan River into a shipping route, linking Mizoram state to Myanmar’s port of Sittwe, which India is helping develop.

Malaysia is looking to attract thousands of foreign buyers to a new development on the southern tip of the country called Iskandar. It will be three times the size of neighbouring Singapore and will feature a financial district, education hub, leisure facilities and residential zones. But it is believed the minimum price that foreigners can buy property here will be lowered to RM800,000 to attract more overseas customers. Iskandar will house the first overseas branch of Marlborough College along with faculties from many British universities, and a Legoland theme park ... Many British expats based in Singapore are choosing to relocate to Malaysia because property prices and living costs are much cheaper. Singapore has been creeping up the rankings of cities with the highest costs of living, especially for expats.

In April, the government withdrew the visa for non-EU students to stay in the UK to work for up to two years post-graduation. Now students must have offers of graduate-level jobs, paying at least £20,000 a year, prior to the expiry of their student visas if they wish to stay on to work. At the University of Wolverhampton, Indian postgraduate applications have plummeted from 772 to 190 (a 75 per cent fall). Pragyat Singh, head of Wolverhampton's South Asia Regional Office, noted that competitors such as Australia, Canada and New Zealand offer post-study work schemes, meaning that the UK "just cannot compete in this market".

"As Postech and HKUST have shown, convincing large numbers of overseas scholars to return to their country of origin is an effective way of building up the academic strength of an institution rapidly," he says. Additional factors he identifies as keys to success in the ranking include the use of English as the main working language - a key factor in attracting leading foreign academics - and concentration on niche areas such as the sciences and engineering, enabling the rapid achievement of critical mass in research.

A bill to amend the Immigration and Nationality Act to provide certain immigration benefits for aliens with advanced degrees in science, technology, engineering, or mathematics and for other purposes.

蒙文版手机新闻早晚报以其丰富的内容、简易的操作以及个性化的服务，使该业务一经推出就受到了蒙古族群众的欢迎。业务开通仅一个月的时间，就已经有3000多位蒙古族用户定制了蒙文手机报，且定制人数仍不断增加。"以前获取信息主要是看电视，有时忙起来就顾不上看，现在我每周能收到两条蒙文手机报，即使再忙，也能了解一周发生的国内大事、重要信息"，年青的登斯玛和记者谈起了她定制、使用蒙文版手机新闻早晚报一个月来的切身感受。

>>> THE WORLD'S MUST FUCKING USELESS DOCUMENTATION EVER. BARELY 10 LINES OF EXAMPLE CODE

Sepahan Afrique, an Iranian company that produces food and non-food items as diverse as plasticwares, construction materials, ice chests, safe boxes, aluminum items, household appliances, and exports minerals, ginger, pepper, iron scrap, cocoa, and coffee. The only person we can find who is affiliated with this company is Ismaeil Mofidi, who is said to be the company's commercial manager.

The fundamental mistake in all of this is the assumption that the oath taken in the US is effective for the purposes of Pakistani law. No matter what the US makes a person say, it is only effective if Pakistani law recognises it. Pakistani law governs how a citizen loses citizenship, not US law — and it is clear that Pakistani law does not consider those words as sufficient for renunciation.

Dos 400 alunos da unidade atualmente, 105 (26%) nasceram na República Popular da China ou são filhos de chineses. Como muitos têm dificuldade em falar português, eles podem usar material didático em mandarim e aulas de reforço. Os primeiros 15 alunos dessa safra se formam este mês no ensino fundamental.

O trabalho dos monges beneditinos agradou tanto o governo chinês que o consulado entregou ontem ao colégio uma placa em homenagem ao trabalho. Na cerimônia, a dona de casa Huang Yu Hua, de 46 anos, acompanhava a reação das filhas Hei, de 11 anos, e Heida, de 9, ao cantarem o hino nacional brasileiro. “É a melhor escola para a comunidade porque, além dos nossos costumes, aprendemos sobre o Brasil”, disse Huang, que há 10 anos, deixou uma cidade vizinha à Hong Kong com o marido e veio para o Brasil.

No início da década de 1980, mais de 500 chineses refugiados em Moçambique vieram para o Brasil, estabelecendo-se em Curitiba. Nessa cidade, fundaram uma escola semelhante à que tinham em Moçambique, uma escola chinesa com cinco dias de aula, tendo como principal eixo a língua a chinesa. Não obstante, passado um semestre da inauguração, diminuíram o número das aulas de chinês para três vezes por semana, e depois de um ano, mudaram as aulas para os fins-de-semana. Finalmente, com a contínua desistência dos alunos, a escola acabou sendo fechada. Isso mostra que o ambiente brasileiro diferencia-se do de Moçambique. Os imigrantes chineses de Moçambique, e também na Indonésia, naquela época, não queriam, e tampouco precisavam integrar-se à sociedade local, pois eram auto-suficientes. Contudo no Brasil, eles se misturam naturalmente, assim como no Peru. Neste último, a imigração chinesa já possui mais de 150 anos de história, e já possui mais de um milhão de pessoas, entre eles, descendentes, naturalizados e cerca de 40 mil chineses. Porém, nos últimos 20 anos, a imigração chinesa naquele país não tem aumentado muito, e além disso, é grande o número de chineses que se casam com peruanos. Por isso, atualmente chineses acima de 40 anos de idade já consideram o espanhol como língua prioritária, e descendentes que falam o dialeto yue correspondem a apenas 4%. Conseqüentemente, o número de falantes de mandarim torna-se menor ainda.

Filing overseas tax returns is a legal obligation, holding a second passport may simply be prudent, and feeling devotion to America is only natural. But as someone who has no expectations of returning to live in the United States I see voting as an exploitation rather than an exercise of my rights, and as a betrayal of my Zionist bona fides. Did Herzl and Jabotinsky go to their early graves so that I could exercise my right to vote in America?
That’s not the way Kory Bardash of Republicans Abroad sees it. A strong America, he argues, helps secure a strong and independent Israel. “By helping to elect officials that understand and support Israel’s struggle against an ever increasing hostile world that looks to delegitimize it, those that vote in the U.S. election can help support [the Zionist] dream.” Advocates of absentee balloting also argue that with taxation comes representation. Ex-pats living in London have no compunction about voting in U.S. elections so why should those living in Tel Aviv feel differently? Israel’s 300,000 Americans make it the fifth largest expat community, according to Bardash. And isn’t it true that many maintain deep connections through family, friends and frequent visits. Moreover, 115 countries allow absentee voting and they can’t all be wrong.

Japan and China are expected to start direct trading of their currencies as early as June as part of efforts to boost bilateral trade and investment, according to reports. With the planned step, exchange rates between the yen and the yuan will be determined by their transactions, departing from the current "cross rate" system that involves the dollar in setting yen-yuan rates, Kyodo News said on Saturday. The two governments are eyeing setting up markets in Tokyo and Shanghai, the Yomiuri Shimbun said. The yen-yuan exchange system would help businesses in the world's second- and third-largest economies reduce risks associated with exchange rate fluctuations in the dollar and cut transaction costs, Kyodo said. It will be the first time that China has allowed a major currency except the dollar to directly trade with the yuan, Kyodo said.

Gogulski wants to share his story with us so we visited him in Bratislava. He picked us up at a cafe in the center. It is 15 degrees below zero, there is nobody on the streets, that’s how cold it is. On the way to his apartment he buys a little stash of cigarettes. Mike became stateless in 2008. “I would recommend this to anyone, really” he tells us surrounded by noisy computers and full ashtrays in the living room “Why would you want to be part of the biggest and most criminal organizations in the world? Because that is what nation states are in my eyes.”

In 1997 Mike realized for the first time he wanted to leave America. “I was planning to emigrate, to ask for a different nationality and then give up my American citizenship. When in 2003 the US invaded Iraq for the first time, I was sure: I wanted to break myself free from the American nation in every possible way. I wanted to lose my citizenship, regardless of whether or not I would get citizenship in a different country.”

Mike investigated the procedures and laws surrounding nationality. He decided after a trip through Europe not to go back to the US and settled in Slovakia. In the US it would have simply been impossible to give up his citizenship. “With all the filled out papers under my arm I went to the American embassy here in Bratislava. They of course asked me if I was sure of my decision and tested to see that I wasn’t crazy, or under the influence. I came through all of the tests fine, luckily.” Two weeks after this Mike received a certificate that said he was no longer an American citizen, together with his blacklisted passport.

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A young penguin which escaped from a Tokyo aquarium has been caught after more than two months on the loose in the Japanese capital. The Humboldt penguin scaled a wall and slipped though a fence at the Tokyo Sea Life Park in March. It has since been spotted several times swimming in rivers running into Tokyo Bay, but had eluded keepers. The one-year-old escapee was finally recaptured on Thursday evening.

藍天、雲海、大草原、騎馬、摔跤、蒙古包....好客的蒙古人民時刻歡迎到訪的遊人。本課程教授蒙古音韻基礎知識、日常用語及簡單旅遊會話，話題涵蓋各種特色那達慕活動、蒙古旅節慶日習俗、蒙古歌曲(吉祥三寶、敖包相會)等，為學員親自體驗內外蒙風光，感受塞外真情打下基礎。

总部在美国纽约的“南蒙古人权信息中心”报道说，2010年7月28日呼和浩特市赛罕区法院开庭审理一起有关民族语言文字使用的纠纷案。原告是呼和浩特三联化工厂退休干部孟和达来；被告是呼和浩特市农业银行金桥支行法人代表王凡。起因是，2010年6月25日，孟和达来前往呼市农行金桥支行石西路分理处换取存折时，在记帐凭证和旧存折上用蒙古文字签了名。农行工作人员当场强迫他用汉字签名，并表示，如果没有汉字签名，就扣押他的存折，引起了这场诉讼。

Vanessa glared at her husband. “Well,” she said, “it's just that college admissions these days — it's really all a question of the right breeding, isn't it?” Vanessa fingered the strand of pearls around her neck. “And your husband — I would never speak ill of the dead, mind you, but your late husband was a ...” Vanessa paused briefly before delivering her coup de grâce. “He was a plumber.”

Anne stuck out her chin. “And a good plumber, too. He was a smart man. But back in the old days, you had to fill out an application for college — not like now, where you just send in a cheek swab. He always said that he just couldn't be bothered to apply.”

20日，岫岩一家单位的工作人员正利用午休时间学习满语。为传承满族文化，县机关工委号召在全县广泛开展满语学习活动，并专门制作“满语手册”，分发给各单位。岫岩中、小学已将满语教学引入课堂，各机关企事业单位也纷纷设立“满语角”，组织开展满族文化知识竞赛等活动，全县掀起了学满语热潮。

信和御悅以豪宅包裝，電梯大堂高樓底配水晶吊燈，天台有空中花園，還有迷你會所，但單位細得嚇人一跳！今集驗樓單位建築面積361呎，不計露台及工作平台，內櫳得128呎，只是建築面積35%，破紀錄新低。為了抵銷面積細少缺點，交樓非常嚴謹，靠質素取分

With a half-million Mexican migrants leaving their country for the United States each year, Mexico itself may seem an unlikely Promised Land. But last year, at least 4,349 people from other countries became naturalized Mexicans, up more than sevenfold from 510 in 1995. And that's not counting the 98,019 Mexican-Americans who have reclaimed their Mexican citizenship since 1998. The rise is partly due to new laws relaxing Mexico's immigration rules. Some of the new Mexicans are poor people who want to become part of Latin America's strongest economy. Others are professionals who see advantages in having two passports in a globalized world. Most naturalized Mexicans come from Guatemala, followed by Colombia, Cuba and China, the Mexican Foreign Ministry says. The April naturalization ceremony included a Spanish writer, a British housewife, a Cuban chemist, an Argentine pastry chef, a Russian orchestra conductor, an Italian priest and a U.S. businessman.

1898年新界租借予英人後，北區村民對深圳墟的依賴減少，石湖墟逐漸繁盛起來，成為新界北主要的農產品市集。1950年代韓戰期間，因美國對中國禁運戰略物資，位近邊境的石湖墟更曾一度成為走私中心，不單有走私集團活躍，還多了酒家、旅社和娛樂場所。但這情况只維持了短暫日子；韓戰後石湖墟又回復本地居民買賣農產為主。

直到1980年代上水、粉嶺發展新市鎮，鄰近耕地日漸減少，石湖墟慢慢由農產品墟市轉為賣生活雜貨。近年上水火車站周邊成為大陸客跨境購貨最就腳之地，貼近上水廣場的石湖墟邊緣地帶，亦免不了被服務他們的店舖佔領。墟內一條主路新康街約200餘米，去年底三分之一段約十來間街坊小店，忽然在短時間內紛紛結業，變成萬寧、屈臣氏、七八間中西藥房、卓悅、優之良品、金舖、海味舖、地產舖等等，奶粉黨、水貨客就地「分贓」，內地師奶仔把尿片、牙膏、六七支家庭裝洗髮沐浴露塞爆篋，我討厭那種走路旁若無人行李箱轆到人家腳掌也不說句對不起的粗野無禮，但見對岸人民連一支牙膏、洗髮水都要苦苦的從這裏搬回去，深圳河這邊的安心和理所當然，又能守着多久？

Pizza Patrón, a 104-unit, carry-out pizza chain headquartered in Dallas, is raising eyebrows both inside and outside the Latino community with a planned promotion to give away thousands of large pepperoni pizzas on the evening of June 5 to folks who order in Spanish.
It can be broken Spanish. It can be first-time Spanish. But it has to be Spanish.

>>> NOTE PLACES WITH A HIGH STANDARD OF LIVING THAT ARE MISSING ENTIRELY: DENMARK, HONG KONG, ITALY, ISRAEL, KOREA, NEW ZEALAND, PORTUGAL, THE UNITED KINGDOM, AND ALL THE CARIBBEAN, BALTIC, AND PERSIAN GULF COUNTRIES

ARTÍCULO 2. Los paises que especificamente podrán optar por este tipo de permiso de Residencia Permanente son: República Federal de Alemania, República de Argentina, Confederación de Australia, República de Austria, República Federativa de Brasil, Reino de Bélgica, Canadá, Reino de España, Estados Unidos de América, República Eslovaca, República de Francia, República de Finlandia, Paises Bajos, República de Irlanda, Estado de Japón, Reino de Noruega, República Checa, Confederación Suiza, República de Singapur, República Oriental del Uruguay, República de Chilea, y Reino de Suecia.

教育部「外國學生來台就學辦法」原規定，來台攻讀學位，華裔需符合在海外住6年以上（醫學科系8年以上），才可用外加名額的外籍生身分報考大學或研究所，許多華裔第2代、第3代先回台當交換學生或實習後，想留台讀學位，卻發現「連續居住」時程中斷，無法以外籍生報考。教育部修正規定，具有雙重國籍學生（含台裔、港澳裔、中國裔等）只要過去曾在海外住6年以上，就算居住時程中斷，仍能以外籍生身分報考。

Obtener la nacionalidad panameña debe demorar seis meses, pero a veces tarda hasta cinco años.

The victory of Japan, a constitutional monarchy, over autocratic Russia also strengthened movements for a constitutional policy in such countries as Iran. Russia was so busy with her internal conflicts and the war that she could no longer back the Shah’s autocratic regime and could not continue its centuries-long meddling in the affairs of the neighboring country. This new situation strengthened the position of Iranian revolutionaries, who interpreted Japan’s victory as a triumph of democracy and now, following the model of the Russian revolution, viewed as a mass uprising against a tyranny, demanded a constitution and a parliament. The shah, facing growing unrest, agreed on August 5, 1906, but limited the right to vote to a small minority (see Bieganiec in Kowner/Rethinking; Hirama pp. 134-35). Developments in Russia and in Iran were jealously watched by reform-minded officials in Turkey, who perceived them as a provocation to their own superiority and pride, since the Ottoman Empire had enacted a constitution as early as 1876 and established a parliament one year later, though the sultan had suspended these reforms in 1878. Turkey had observed the war with great interest, since Russia was seen as the greatest enemy of the Ottoman Empire; officially, Turkey remained neutral, at times even adopting an attitude of benevolent neutrality towards Russia in order not to provoke St. Petersburg; any news of the war was censored,. This policy is described by D. Akarca in Kowner/Rethinking, but the author demonstrates that in Turkish public opinion and in intellectual circles there was great enthusiasm for Japan, and not only because Japan was defeating the enemy, Russia, but also because of Japan’s rise against the West. The revolutionary Young Turks’ press in exile also rejoiced at “progressive” Japan’s victory over ”reactionary” Russia; thus they indirectly attacked their own government. The sultan found himself in a precarious situation. Though he also welcomed the military defeat of his arch enemy, Russia, he is said to have regretted the setback to the autocratic form of government, the more so as he feared the spread of revolutionary currents (see also H. Nezi-Akmeşe in Worringer pp. 67-70). That circumstance Turkey, too, as in 1908 the Young Turks enforced the reinstallation of the constitution.

“I left New York state for the same reason. Now, I didn’t have to renounce citizenship, but I left New York state for the same reason. I moved to a state with no state income tax,” Limbaugh said on his radio show. “I’m sure that people think that I am not a patriotic New Yorker.”

The conservative radio host complained that even though he’s always paid all of his taxes, the Internal Revenue Service audits him every year because it suspects he still lives in New York.

“Every year I get audited under the premise I’m lying to them about the number of days every year I live and work in New York, which are zero,” he said, according to a transcript of his show. “I have to prove it 14 different ways every day of the year, where I am, where I say I was.”

Under the commonwealth, Jews experienced what Mr. Polonsky calls a "sense of security." The political system of the commonwealth was a kind of aristocratic republic, in which nobles formed the legislature and elected their king. This marginalized the two estates that had the most obvious interest in discriminating against Jews: the Christian burghers of the cities and the Roman Catholic Church. For the landed nobles the suppression of the cities and the humiliation of the church were often points of pride.

As Mr. Polonsky authoritatively records in "The Jews in Poland and Rus–sia," Jewish communal autonomy became an integral part of the Polish political system. Jews appointed their own rabbis and communal authorities and collected their own taxes, for their own communities and for the state. The assignation and collection of taxes meant an organized relationship, through Jewish councils, with the highest authorities of the commonwealth. Jews suffered when the Commonwealth suffered, as in 1648, when some 13,000 Jews were killed during Bohdan Khmelnyts'kyi's Cossack rebellion against the Polish colonization of Ukraine.

The great problem for Jews in the commonwealth was the transformation of a regime of early modern communal toleration into a modern regime of individual liberty. The arrangement between the Jews and the Polish state—in effect, taxes and commercial services in exchange for religious freedom and local autonomy—only worked so long as the state was too weak to reach the individual. As states centralize, they dispense with traditional mediators, such as Jewish communal authorities, and begin to draft and tax individuals. In a liberal state, this individual is a citizen, who in exchange for this new treatment receives individual rights, which protect the citizen against both the state itself and the previously dominant religious elders.

At Cyzicus, civil strife broke out between the democratic and oligarchic parties. The former proved victorious, and the rich citizens were placed under arrest. But as the city owed money to its troops, a resolution was passed that the lives of those under arrest should be spared, and that they should be allowed to depart into exile on paying a sum of money to the state.

Despite the importance of a source rule for capital gains from stock sales in the international tax context, there is no generally accepted approach to allocating the right to tax such income between source countries and resident countries properly. A historical study helps elucidate the basis of source rule for capital gains from stock sales, which should influence future source rule design. Based on the historical study and current development trends of the source rule, this paper argues that a substantive approach, instead of a formal one, to the source rule of capital gains from stock sales should be adopted. This paper first explores the history of the source rule for capital gains from stock sales, as well as its evolution in model tax conventions proposed by the League of Nations, the OECD, and the United Nations. Sales of stock that represents a fraction of an ownership interest in a real property, a portfolio investment or a direct investment should be distinguished. If a stock sale represents a direct or indirect change of a significant participation in a resident company, i.e. foreign direct investment, source countries should be given the right to tax the capital gains. The capital gains provisions of the U.N. Model Taxation Convention have evidenced this substantive approach to source rule since the 1980s. In conclusion, this paper also proposes an amendment on the capital gains provisions of the 2010 OECD Model Taxation Convention.

The Ex-PATRIOT Act provides that when an individual expatriates for a substantial tax purpose—as judged by the Internal Revenue Service—that individual will be subject to a 30% capital gains tax on future investment gains. Section 871 of the Internal Revenue Code already taxes non-resident aliens for dividends, interest and other items at the 30% rate. The Ex-PATRIOT Act adds capital gains to this mix of taxable earnings. The tax will apply to anyone who gave up his citizenship in the last ten years but only taxes capital gains earned in the USA following the date of enactment.

厄瓜多尔的华侨华人多来自广东中山、台山、潮汕、广州郊区和福建福清、连江等地，也有部分是来自上海、山东和辽宁等省市的新侨。华人1.5万，华裔约15万，主要集中在瓜亚基尔、克维多和首都基多3个主要城市，大部分居住在瓜亚基尔市、克维多市及周边沿海省市。旅厄侨胞大部分从事餐饮业。七十年代后，一些侨胞开始转向进出口生意，经营五金、百货、农场、养虾、食品工业等。第二代华裔有不少是医生、工程师、律师和企业家，不少人同主流社会关系密切，不乏出任0部长和市长者。MARTIN INSUA CHANG是现任总统诺沃亚0的劳工部长，HECTOR AYON JO现任环境部副部长，克维多、瓜亚基尔和圣多明各市都有华裔担任过市长。在克维多有一批华裔为农场主，其经济收入较高。台胞大多经商，也是从事汽车修理和金矿开采的，经济实力比大陆侨胞稍雄厚。

Lastly, the anti-money-laundering legislation in the Cayman Islands requires a hard copy of the ownership and directorship of every account. If Mr. Morgenthau wishes to advance the interests of international transparency, perhaps he should ensure that similarly effective legislation is introduced in Delaware, Wyoming and Nevada.

Articles like this are not merely unfair to the Cayman Islands; they also prevent focusing on the true nature of the problem — the tax deferral provisions of United States law.

ANTHONY TRAVERS
Chairman, Cayman Islands Stock Exchange
George Town, Grand Cayman, May 8, 2012

Mobile payment is gaining popularity for both consumers and businesses. On the one hand, tech companies are coming up with interesting payment gadgets and technology such as Square, Paypal Here and Near Field Communication (NFC) to facilitate better and ‘safer’ transactions on the mobile gateway. On the other hand, mobile customers are beginning to open up to the new idea of transactions on-the-go.

Mastercard did a recent survey on the global mobile payment landscape and revealed surprising findings on mobile payment readiness in 34 countries. (source: Mastercard)

迄今为止收录词条最多、内容最全的汉藏双语法学词典《汉藏对照法学词典》，已由人民法院出版社出版。据青海省最高人民法院院长董开军介绍，《汉藏对照法学词典》由青海省最高人民法院组织专家历时３年编纂完成。该书的出版，填补了国内汉藏对照法律术语词典的空白，也开创了国内审判机关编译大型双语法学词典的先例。

董开军表示，青海是我国主要藏区之一，藏族是青海少数民族中人口数量最多、分布区域最广的民族。近年来随着藏区经济社会发展，特别是法制建设的不断深入，培养大批通晓汉藏“双语”的法律人才，提升藏区司法工作水平显得尤为紧迫。“《汉藏对照法学词典》填补了国内汉藏对照法律类工具书的空白，将对培养‘双语型’法律工作者，规范藏区司法审判活动，推动藏区法治建设，维护藏区社会稳定和民族团结，产生积极的作用。”董开军说。另据介绍，《汉藏对照法学词典》全书共５５万字，收入法律词条超过１７０００个，基本涵盖了当今国内司法工作中的主要方面，适用于国内藏区和使用藏语工作的公、检、法、司工作人员及其他法律工作者。

中国历史上，纯粹外籍人士当高官的事例可不少。“洋官”技能精湛、政绩斐然，“洋将”舍生忘死、战功赫赫，流传佳话一大箩筐。年代久远的不说了，就说晚晴时期的一个典型事例：英国人赫德从25岁起总揽海关事务，“干涉中国内政”近半个世纪。比创下“世界行政管理史上的奇迹之一”更难的是，他打破了中国的“历史记录”——在这位外国籍的中国高官之前，从不曾有过不腐败的中国衙门；在他死后，清王朝还追授这位英国人为“太子太保”。

移居海外的港人若於外國產下子女，將不會取得香港永久居留權，據明報報導，保安局昨在立法會上解釋，根據《國籍法》，只要夫婦任何一方已定居海外，海外所生子女就不能取得香港永久居民身分證及享受港人福利，去年共有5334名這類海外子女，數字創回歸以來新高。立法會議員陳茂波因接獲市民投訴才向保安局查詢，據報導，該市民在香港出生並有香港永久居民資格，他的子女在1997回歸前於海外出生後，本已取得英國屬土公民護照兼香港兒童身分證，並一直留居海外升學，未料子女滿18歲返港後，卻被入境處拒絕拒絕更換成人身分證。過去四年平均有逾8000宗類似的申請永久居民資格個案，但遭入境處拒絕的比率達六成，去年即有5334宗申請被拒，是回歸後的新高。

保安局局長李少光今日（五月九日）代表特區政府與哈薩克斯坦共和國外交部責任秘書茹什巴耶夫‧拉批魯簽訂互免簽證協定。該協定可讓香港特區護照持有人免簽證前往哈薩克斯坦共和國旅遊，最長可逗留十四日。同樣，哈薩克斯坦共和國國民亦可免簽證前往香港旅遊，最長可逗留十四日。保安局發言人說：「哈薩克斯坦共和國完成所需內部程序後，協定便生效，雙方會另行公布協定生效日期。」　發言人續說：「我們歡迎雙方達成互免簽證協定。該協定讓香港特區護照持有人在旅遊時享有更大的便利，並有助加強香港與哈薩克斯坦共和國在貿易、商業及旅遊方面的聯繫。」　哈薩克斯坦共和國是第一百四十五個同意給予香港特區護照持有人免簽證或落地簽證入境旅遊待遇的國家／地區。

Civic society organisations and the MDC formations have said that criminalising dual citizenship disadvantaged Zimbabweans based abroad, who were forced to leave at the height of the country’s economic and political upheavals. Most exiled Zimbabweans have over the years been denied the right to participate in national elections in the country, having acquired citizenship in their countries of exile. The Citizenship Rights in Africa Initiative (CRAI), an organisation dedicated to ending statelessness and the arbitrary denial of citizenship in Africa, is lobbying African governments to adopt a treaty that eliminates loss of citizenship on the continent.

I must therefore also state that while the U.S. Government of Thomas Jefferson negotiating the Louisiana Purchase in 1803, the French Government of the Emperor Napoleon allowed all those residents of Louisiana who wished to retain their French citizenship the opportunity to do so, and this was an agreed part of the Louisiana Purchase. So much so that even to this very day there are descendants of those people still holding on to French citizenship and living in the U.S.

An earlier version of this post included a photo published in error. It showed Andrew Garfield, the actor who played Eduardo Saverin in the movie "The Social Network," not Mr. Saverin himself.

Our goal is to address a number of questions about the genetics of the Malagasy. These include, but are not limited to:

1. What fraction of ancestry in the Malagasy is from Africa rather than southeast Asia?
2. Does this fraction vary geographically and/or ethnically?
3. Who were the populations that first settled Madagascar?
4. Was Madagascar settled once from southeast Asia, or multiple times?
5. Can we use genetics to more precisely date the arrival of African populations in Madagascar?

Em 7 de setembro de 1971 foi celebrada a Convenção sobre a Igualdade de Direitos e Deveres entre Brasileiros e Portugueses, que entrou em vigor em 22 de abril de 1972. O Estatuto consagrou a igualdade dos direitos e deveres civis e a igualdade dos direitos políticos. As vantagens introduzidas pela Convenção podem ser obtidas mediante solicitação ao Ministério da Justiça que deferirá o pedido a título individual. O português que aqui pretenda usufruir a igualdade no campo privado precisará provar a sua nacionalidade, a capacidade civil e a sua admissão no Brasil em caráter permanente.
Para obter os demais benefícios que o Estatuto confere, o interessado terá de provar o gozo dos direitos políticos em Portugal, o domínio do idioma comum escrito, a residência no Brasil pelo prazo mínimo de cinco anos e a ausência de antecedentes criminais. Ainda que desfrute de todos os direitos estatutários, a situação do português não se equipara à dos brasileiros naturalizados. Apesar de poder votar e ser votado, tendo livre ingresso no serviço público, observado o disposto na Constituição, o português está sujeito à expulsão e à extradição. O §1° do art. 12 da Constituição Federal declarou que “aos portugueses com residência permanente no país, se houver reciprocidade em favor dos brasileiros, serão atribuídos os direitos inerentes ao brasileiro nato, salvo os casos previstos nesta Constituição”. As contradições suscitadas pela referida norma deram origem à Emenda Constitucional de Revisão n° 3, de 7 de junho de 1994, que aboliu o termo “nato” do dispositivo em questão.

Red Dot Ventures is a new incubator under the Technology Incubation Scheme (TIS) and lends the expertise of Managing Director, Leslie Loh.

As the region receives more and more attention from investors locally and regionally, the numbers of incubators based in Singapore is growing. In this post, we aim to help startups understand what Red Dot Ventures, a new incubator under the NRF fund has brought onto the tables for startups. Red Dot Ventures is led by Mr Leslie Loh, along with two investment managers.

Zimbabwe's justice minister has denounced a South African court ruling that would allow prosecutions related to alleged torture under President Robert Mugabe. "The ruling brings the South African justice system into disrepute. No specifics have been identified, because they should have laid a blow by blow account of what crime has been committed," Patrick Chinamasa told state media on Wednesday.

The Tuesday ruling could affect Zimbabwean refugees, many of whom have fled to neighbouring South Africa, and government officials, who also sometimes come on business or personal trips. In a landmark judgement, high court judge Hans Fabricius ruled that authorities in South Africa can probe and prosecute not only high-level crimes committed in neighbouring Zimbabwe, but anywhere else in the world.

The provision, like its predecessor (Section 9 of the Lancaster House Constitution as amended) – provides that an act of Parliament may provide for a) the prohibition of dual citizenship, b) the procedures for the renunciation of citizenship; c) the circumstances in which persons qualify for or lose their citizenship by descent or registration.

It is an agreed stand point that the Lancaster House Constitution on its own does not prohibit dual citizenship. A provision curbing section 9 of the Zimbabwe Constitution was first introduced in 1984.So pursuant to section 9 of the Constitution that provides that an Act of Parliament may make a provision in respect of citizenship, the Zimbabwe Parliament in 1984 enacted  the Citizenship of Zimbabwe Act (4:01).

I’d never seen anything like this with a treaty instrument. But I took the path of least resistance and e-mailed UNIDROIT for permission to sample some of the convention’s final clauses for the book. I had a brief exchange with a UNIDROIT officer to clarify my request, which led to . . . nothing. Radio silence. Given other demands on my time, I decided the world could live without any UNIDROIT treaty clauses in my sample set, and I moved on to other treaties.
Still, looking back on it now several months later, I remain puzzled by the UNIDROIT pronouncement. Was UNIDROIT asserting some sort of intellectual property in these treaties, and, if so, under what authority? I know that, notwithstanding UN Charter Article 102, some States continue to conclude “secret” or “classified” treaties (both the US and the Netherlands have domestic statutes authorizing the practice), in which case readership is limited to only those within the respective State governments or IOs cleared to access them. And, of course, there’s the idea that many treaties will not afford individuals the right to invoke the treaty in litigation, as opposed to treaties that do accord private rights of action. But the UNIDROIT qualification is quite distinct from such issues. It’s not that the treaty text is secret — indeed, you can download it on the UNIDROIT website. And, the subject-matter of this treaty — international financing of mobile equipment — inevitably means that its terms regulate the rights and duties of not just States, but individuals and other non-State actors as well.

Like many developing nations around the world, Chile has suffered from a historically-focused sense of identity, where opportunity is overshadowed by a sense of inadequacy when compared to the Western world. The result is often a “brain drain,” where youth and talent are sought out and exported, creating what Chilean President Sebastian Pinera has identified as a “…lack of a true culture of innovation and entrepreneurship.”

"The technology industry is growing very quickly and it is too much of a burden to try to do everything in-house," said J.K. Shin, president of Samsung's mobile business. "There are many qualified workers from India that are very skilled in software. And there are small companies that we can acquire that have good research and development capabilities." Mr. Shin, whose division accounted for three-quarters of the company's $4.5 billion in profit in the first quarter, said Samsung is in talks with several software firms ...

Hiring foreign engineers is a sensitive topic in South Korea, where the big conglomerates are expected to provide jobs for the country's workers. While unemployment is currently just 3%, the jobless rate for recent college graduates is about 8%. To court foreign software engineers, Samsung is paying them more than they would make in their own countries, and people familiar with the situation say there are hundreds of Indians now working alongside local Korean employees at the headquarters of Samsung's mobile business in Suwon.

In the conquest and colonization of the Canaries can be seen at once the continuation and extension of techniques already well tried in the later Middle Ages, and the forging of new methods which would come into their own in the conquest of the New World. There were marked similarities between the methods of the Reconquista and those adopted for the conquest of the Canaries, which itself was regarded by Ferdinand and Isabella as part of Castile's holy war against the infidel. The occupation of the Canaries, like the Reconquista, was a blend of private and public enterprise. Much of the Reconquista, especially in its later stages, had been conducted under the control of the Crown. The State also participated in the Canary expeditions, which were partly financed by the Crown and public institutions. But private enterprise operated alongside the State. Fernández de Lugo made a private contract with a company of Sevillian merchants – one of the first contracts of the type later used to finance the expeditions of discovery in America. Even an expedition entirely organized and financed under private auspices, however, was still dependent on the Crown for its legal authority. Here again the Reconquista provided a useful precedent. It had been the practice for the Crown to make contracts with leaders of military expeditions against the Moors. It seems probable that these contracts inspired the document known as the capitulación, which later became the customary form of agreement between the Spanish Crown and the conquistadores of America.

When immigrants from the Caribbean, Central America, and South America were excluded from the U.S. figures, the citizenship rate gap between Canada and the United States increased by almost 30 percentage points between 1970/1971 and 2006, while changing immigrant characteristics accounted for 48% of this increase.

>>> ALSO "MAKING OF": http://www.youtube.com/watch?v=hjnc1kHMDDo&feature=player_embedded

Anaya said Rosebud is an example where returning land taken by the US government could improve a tribe's fortunes as well as contribute to a "process of reconciliation".

"At Rosebud, that's a situation where indigenous people have seen over time encroachment on to their land and they've lost vast territories and there have been clear instances of broken treaty promises. It's undisputed that the Black Hills was guaranteed them by treaty and that treaty was just outright violated by the United States in the 1900s. That has been recognised by the United States supreme court," he said.

The Zimbabwean government’s alternative to markets was centralised planning. So it was that the Communal Land Development Plan of 1985 envisaged the state’s hand in planning villages, determining farm sizes, allocating land on a leasehold basis, and evaluating farmers’ performance. Only the state would have the right to subdivide or sell communal farmland. Typically, an inter-ministerial Co-ordinating Committee and a National Coordinating Committee involving 20 ministries and departments were to oversee the programme’s planning, coordination and implementation at national, provincial and district level.

For all the seriousness with which the government deliberated on these plans, they came to naught. The top-down command style of planning and implementation had not only proved to be impossibly inefficient and alienating, but the Land Tenure Commission of 1993 found that smallholders in the communal areas were actively opposed to it. By the 1990s, it had been largely shelved and forgotten. As the government’s land policy began to focus almost exclusively on resettlement, so the communal areas again became a backwater of neglect and poverty. What remained was state control over communal land, and the President as its trustee.

Yes, I guess it is theoretically possible that Mr. McAfee is a criminal.  Unlikely, though.  Occam’s Razor suggests that his version of the story is vastly more plausible.

My point? Do not rely on getting citizenship in another country just because it is easy.  If you must get a questionable passport, use it as a stepping stone towards a second (third?) citizenship in a stable (economically and politically) country. Do not assume that you and your money can necessarily live anywhere you want.  You are a guest in someone else’s house.  You might be asked to leave at any time, in a polite or not-so-polite way.

In axing the proposals ministers said allowing foreigners to buy such land would lead to a significant spike in property prices, which would be to the detriment of Bahrainis. However, the timing of the move was criticised for harming the Gulf state's attempts to attract foreign investors to the politically volatile country. Mahmood Al Mahmood, parliament financial and economic affairs committee vice-chairman and secretary for Bahrain, said that under current property laws approved by the Gulf Co-operation Council (GCC) all Gulf nationals are treated as Bahrainis.

总投资５．４亿元的全国首座蒙元文化影视城将于今年６月正式开放，届时中外游客将能领略到不同历史时期蒙古族文化的风采。蒙元文化影视城位于内蒙古自治区鄂托克旗乌兰镇，规划占地面积４２００亩，于２０１１年被中国电视艺术家协会授予“中国（鄂尔多斯）蒙元文化影视制作总部基地”牌匾，成为全国首座蒙元文化影视城。影视城由４面代表蒙古族不同历史时期的边城组成。城中建有直径３４米、高２２米的“金顶大帐”，再现了成吉思汗处理蒙古军政要务所在地的恢宏气势。散落城中的１１６座大小蒙古包则还原了蒙古军营营盘的原貌，其中穿插建设有赛马场、摔跤场、射箭场等蒙古族的活动场所。影视城建成后，吸引了众多摄制组前来取景拍摄。据蒙元文化影视城总经理黄旭东介绍，园区内的绿化工作将于６月完成，届时影视城将正式向中外游客开放。