Double tax agreements and the international allocation of business income in Australia

Increasingly, the effectiveness of the present system of taxation of international businesses is being questioned. The problem associated with the taxation of such businesses is twofold. A system of international taxation must be a fair and equitable system, distributing profits between the relevant jurisdictions and, in doing so, avoiding double taxation. At the same time, the prevention of fiscal evasion must be secured. In an attempt to achieve a fair and equitable system Australia adopts unilateral, bilateral and multilateral measures to avoid double taxation and restrict the avoidance of tax. The first step in ascertaining the international allocation of business income is to consider the taxation of business income according to domestic law, that is, the unilateral measures. The treatment of international business income under the Australian domestic law, that is, the Income Tax Assessment Act 1936 (Cth) and Income Tax Assessment Act 1997 (Cth), will depend on two concepts, first, whether the taxpayer is a resident of Australia and secondly, whether the income is sourced in Australia. After the taxation of business profits has been determined according to domestic law it is necessary to consider the applicability of the bilateral measures, that is, the Double Tax Agreements (DTAs) to which Australia is a party, as the DTAs will override the domestic law where there is any conflict. Australia is a party to 40 DTAs with another seven presently being negotiated. The preamble to Australia's DTAs provides that the purpose of such agreements is 'to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income'. Both purposes, for different reasons, are equally important. It has been said that: The taxpayer hopes the treaty will prevent the double taxation of his income; the tax gatherer hopes the treaty will prevent fiscal evasion; and the politician just hopes. The first purpose, the avoidance of double taxation, is achieved through the provision of rules whereby the Contracting States agree to the classification of income and the allocation of that income to a particular State. In this sense DTAs do not allocate jurisdiction to tax but rather provide an arrangement whereby the States agree to restrict their substantive law. The restriction is either through the non-taxing of the income or via the provision of a tax credit.

Monitoring the impacts of trade agreements on food environments

The liberalization of international trade and foreign direct investment through multilateral, regional and bilateral agreements has had profound implications for the structure and nature of food systems, and therefore, for the availability, nutritional quality, accessibility, price and promotion of foods in different locations. Public health attention has only relatively recently turned to the links between trade and investment agreements, diets and health, and there is currently no systematic monitoring of this area. This paper reviews the available evidence on the links between trade agreements, food environments and diets from an obesity and non-communicable disease (NCD) perspective. Based on the key issues identified through the review, the paper outlines an approach for monitoring the potential impact of trade agreements on food environments and obesity/NCD risks. The proposed monitoring approach encompasses a set of guiding principles, recommended procedures for data collection and analysis, and quantifiable ‘minimal’, ‘expanded’ and ‘optimal’ measurement indicators to be tailored to national priorities, capacity and resources. Formal risk assessment processes of existing and evolving trade and investment agreements, which focus on their impacts on food environments will help inform the development of healthy trade policy, strengthen domestic nutrition and health policy space and ultimately protect population nutrition.

Responsibility to protect and women, peace and security : aligning the protection agendas

In Responsibility to Protect and Women, Peace and Security: Aligning the Protection Agendas, editors Davies, Nwokora, Stamnes and Teitt address the intersections of the Responsibility to Protect (R2P) principle and the Women, Peace, and Security (WPS) agenda. Widespread or systematic sexual or gender-based violence is a war crime, a crime against humanity and an act of genocide, all of which are clearly addressed in the R2P principle. The protection of those at risk of widespread sexual violence is therefore not only relative to the Women, Peace and Security (WPS) agenda, but a fundamental sovereign obligation for all states as part of their commitment to R2P. Contributions from policy-makers and academics consider both the merits and the utility of aligning the protection agendas of R2P and WPS. Ultimately, a number of actionable recommendations are made concerning a unification of the agendas to best support the global empowerment of women and prevention of mass atrocities.

Women, peace and security as an ASEAN priority

The Association of South East Asian Nations (ASEAN) Secretariat and its member states have repeatedly professed their commitment to the protection and advancement of women’s economic and human rights. Such commitments have included the Declaration on the Advancement of Women in ASEAN in 1988, the ASEAN Declaration on the Elimination of Violence Against Women in 2004, and the ASEAN Declaration of Human Rights in 2012, as well as the establishment of the ASEAN Committee on Women in 2002 and the ASEAN Commission on the Promotion and Protection of Women and Children in 2009. However, none of these regional commitments or institutions expressly take up the core concern of the Women, Peace and Security (WPS) agenda set out in United Nations Security Council (UNSC) Resolution 1325 in 2000. ASEAN has no 1325 regional action plan and amongst the ASEAN membership, the Philippines is the only state that has adopted a 1325 National Action Plan (NAP). We explore the possible reasons for lack of ASEAN institutional engagement with 1325, outline the case for regional engagement, and suggest specific roles for ASEAN Secretariat, donor governments and individual member states to commit to UNSCR 1325 as a regional priority.

Safer driving agreements in the Australian context : can they be effective?

Prior research suggests that greater parental involvement in the safety and learning of their young novice driver can have a positive impact on their child’s safety. Safer driving agreements, which typically involve a formal statement of driving conditions and restrictions ratified by a driver and another party, most often parents, are an increasingly common initiative to enhance young novice driver safety. However, there are few formal evaluations of such initiatives and the limited available research suggests only modest differences in traffic violations, and minimal impacts on crash involvement. The current paper reports on an assessment of the potential efficacy of safer driving agreements in the Australian context, via a literature review and extensive stakeholder and community consultations. Specifically, discussions were conducted with an expert panel of United States researchers and program developers; a survey was completed with Australian police, transport and motoring stakeholders; and focus groups and surveys were completed with young drivers and parents. Overall, results suggested mixed understanding of, and support for, safer driving agreements in Australia, with issues relating to voluntary participation and accurate monitoring of behaviour cited as major barriers. Indeed, the potential effectiveness of the initiative was largely perceived as being limited to those young drivers who are already safety conscious, and as being dependent on existing strong relationships with parents (e.g., trust, honesty and respect). Implications of the study and recommendations for future research are discussed.

World peace for video art

A single channel video projection with image, text and sound components. It was projected so as entirely fill a 3 x 3.5 wall in a 6 x 3.5 metre gallery space. The work deals with the role of humour and the fictocritical in exploring the relationship between politics and art.

Pathways to peace : a phenomenological exploration of the processes of healing and posttraumatic growth following childhood sexual assault

This thesis explored pathways to healing in men and women who experienced traumatic sexual abuse in childhood and considered themselves to be in a place of wellness. The thesis synthesises current knowledge in this area and has produced a number of models with direct implications for clinical practice. This unique work has also contributed to advancing theoretical understanding of healing following sexual assault.

‘It’s about finding a way’ : children, sites of opportunity, and building everyday peace in Colombia

The multiple forms of violence associated with protracted conflict disproportionately affect young people. Literature on conflict-affected children often focuses on the need to provide stability and security through institutions such as schools but rarely considers how young people themselves see these sites as part of their everyday lives. The enduring, pervasive, and complex nature of Colombia’s conflict means many young Colombians face the challenges of poverty, persistent social exclusion, and violence. Such conditions are exacerbated in ‘informal’ barrio communities such as los Altos de Cazucá, just south of the capital Bogotá. Drawing on field research in this community, particularly through interviews conducted with young people aged 10 to 17 this article explores how young people themselves understand the roles of the local school and ngo in their personal conceptualisations of the violence in their everyday lives. The evidence indicates that children use spaces available to them opportunistically and that these actions can and should be read as contributing to local, everyday forms of peacebuilding. The ways in which institutional spaces are understood and used by young people as ‘sites of opportunity’ challenges the assumed illegitimacy of young people’s voices and experiences in these environments.

No child’s play: Recognising the agency of former child soldiers in peace building processes

Engaging with the emerging discourse on children that recognises childhood as culturally specific and that children actively engage with their environment, this paper questions the dominant discourse’s view of children as passive recipients of socialisation. This paper argues that the discourse on children’s agency is a more useful framework for understanding the experiences of former child soldiers and that engaging meaningfully with this discourse will both improve life outcomes and reduce the risk of ongoing instability. This argument is made by an examination of the two discourses; examining their development and arguing for the usefulness of the agency discourse. This provides for an examination of children’s agency in education and skills training programs and of their political involvement (or marginalisation) in three conflicts: Colombia, Sierra Leone and Uganda. Recognising children as agents and engaging with how they navigate their lived experiences after involvement in conflict testifies to children’s resilience and their desire for change. Challenging the dominant discourse through the agency discourse allows for the acknowledgement of former child soldiers as both social and political agents in their own right and of their potential for contributing to stable and lasting peace.

Peace education

Peace education can be most simply thought of as educating students to create a more peaceful world. However, just as peace needs to be thought of as more than merely the absence of war, so too peace education needs to be thought of as being more than educating students to understand the importance of avoiding war. Peace is the presence of justice, and thus a fuller definition of peace education is educating students to create a more just and harmonious world. Peace education may thought of as having an international dimension, that is, educating for peace and social justice between nation-states; as having a domestic dimension, that is, educating for peace and social justice within societies, groups and families; and as having a personal dimension, that is, educating for peace and justice in our individual personal relationships and educating for inner peace. Moreover, many writers now also see peace education as encompassing our inter-relationship with our natural environment. All these dimensions of peace education can be seen to be inter-related...

An embodied everyday peace in the midst of violence

Orthodox notions of peace built on liberal institutionalism have been critiqued for their lack of attention to the local and the people who populate these structures. The concept of an ‘everyday peace’ seeks to take into account the agency and activity of those frequently marginalised or excluded and use these experiences as the basis for a more responsive way of understanding peace. Further, reconceptualising and complicating a notion of ‘everyday peace’ as embodied recognises marginalised people as competent commentators and observers of their world, and capable of engaging with the practices, routines and radical events that shape their everyday resistances and peacebuilding. Peace, in this imagining, is not abstract, but built through everyday practices amidst violence. Young people, in particular, are often marginalised or rendered passive in discussions of the violences that affect them. In recognising this limited engagement, this paper responds through drawing on fieldwork conducted with conflict-affected young people in a peri-urban barrio community near Colombia’s capital Bogota to forward a notion of an embodied everyday peace. This involves exploring the presence and voices of young people as stakeholders in a negotiation of what it means to build peace within daily experience in the context of local and broader violence and marginalisation. By centring young people’s understandings of and contributions within the everyday, this paper responds to the inadequacies of liberal peacebuilding narratives, and forwards a more complex rendering of everyday peace as embodied.

Theorising youth and everyday peace(building)

This essay presents a locally-grounded theoretical framework for studying youth and everyday peace(building). Drawing on examples from fieldwork as well as insights from the articles to follow in the journal, the essay highlights three interrelated and overlapping spheres of inquiry. First, it makes the case for examining the age-specific as well as gender-, and other contextually-specific roles of youth as they relate to everyday peacebuilding. Second, the essay draws attention to how everyday peace is narrated by or through youth. It poses questions about what values, policies, and governmental structures are specifically being resisted and rejected, and how peace is conceptualised and/or hidden in the narratives of youth. Third, along with these concerns, the nexus of global and local (including discursive and institutional) structures that facilitate, curtail, and curtain everyday peace (building) practices are important to identify and evaluate for their impacts on the roles and ideas of youth. In proposing this theoretical framework that recognises the complex and multiple ways youth are engaged in their everyday worlds, this essay asks how we can engage this recognition within knowledges and practices of everyday peace(building).

Peace moves: Dance, identity and peacebuilding

Dance is a potential asset for peacebuilding, creating opportunities for nonverbal, embodied learning, exploring identity, and relationships. Peace scholars consider identity and relationships to the ‘other’ as key components in transforming conflict. Focusing on a case study in Mindanao, the Philippines, this paper explores the potential of dance in a peacebuilding context through embodied identity and relationships. In Mindanao, deep-seated cultural prejudices contribute to ongoing conflict entwined with identity. The permeable membrane (Cohen, Gutiérrez & Walker, 2011) is the organising framework describing the constant interaction between artists, facilitators, participants, and communities. It expands peace scholar John Paul Lederach’s concept of the moral imagination, requiring the capacity to envisage one’s self within a web of relationships. In this paper multiple methods of qualitative research including personal interviews are used to further the discussion regarding dance’s potential to diversify the nonverbal tools available for peacebuilding.