The Rise of The Swiss Tax Haven in the Interwar Period: An International Comparison

The history of tax havens is still little known for the decades before World War II. Up to now the studies that have focused on the 1920s and 30s have presented either a very general perspective on the development of tax havens or a narrow national point of view. Based on unpublished historical archives of four countries, this paper offers therefore a new comparative look on international tax competition during this period in order to answer the following question: was the Swiss case - already considered as a quintessential tax haven at the time - specific in comparison to other banking centres? This research has two results. On the one hand, the 1920s and 30s appear as something of a golden age of opportunity for avoiding taxation through the relocation of assets. Actually, most of the financial centres granted consistent tax benefits for imported capital, while the extremely limited degree of international cooperation and the usual guarantee of banking secrecy in European countries prevented the taxation of exported assets. On the other hand, within this general balance sheet, the fiscal strategies of a tax haven like Switzerland differed from those of a great financial power like Great Britain. Whereas the Swiss administration readily placed itself at the service of the bankers, the British policy was more balanced between the contradictory interests of the Board of Inland Revenue, the Treasury and the English business circles.

Immigració i desafecció política a l'espai local: la instrumentalització política de la immigració a Catalunya i Gran Bretanya

El projecte ha tingut com a objectiu principal abordar la instrumentalització política de la immigració per part de partits polítics de nova extrema dreta. Aquest fenomen, que ha adquirit una gran rellevància a gran part dels països europeus, està adquirint una creixent rellevància en els casos britànic i català a partir de, entre altres coses, l'emergència electoral dels partits Plataforma per Catalunya i British National Party. En aquest sentit, el projecte ha tractat de desenvolupar una recerca que produís un conjunt de dades i coneixements que permetessin abordar de forma fonamentada un fenomen “nou” en el context català i que, fins al moment, ha rebut escassa atenció per part del món acadèmic. Dins d’aquest objectiu cal destacar el fet que la àmplia experiència de l’equip investigador britànic en l’anàlisi de la nova extrema dreta ha permès que els investigadors catalans poguessin desenvolupar la seva recerca recolzant-se i dialogant en la seva contrapart britànica. Els resultats de la recerca són certament novedosos i representaran una important contribució al coneixement d’aquest fenomen. Així, en el marc de la recerca s’han desenvolupat una sèrie d’entrevistes a membres i a votants de PxC, així com una enquesta a votants i una anàlisi agregada sobre el vot al partit. En aquest sentit, cal destacar que és la primera vegada que s’aconsegueixen aquest tipus de dades. Un fet que està fent, i farà, que la seva explotació i divulgació adquireixi una gran rellevància tant en el món acadèmic com en el de les administracions públiques. Finalment, convé ressaltar que el projecte també ha servit per consolidar la relació entre els equips d’investigació britànic i català i per impulsar la inserció de l’equip català en les xarxes europees d’investigació sobre aquesta matèria.

Les affrontements idéologiques nationalistes et stratégiques au Proche-Orient vus à travers le prisme de la Société des Nations et de l'Organisation des Nations Unies

L’effondrement et le démantèlement de l’Empire ottoman à la suite de la Première Guerre mondiale ont conduit les Grandes puissances européennes à opérer un partage territorial du Proche-Orient, légitimé par le système des mandats de la Société des Nations (SDN). Sans précédent, cette administration internationale marqua le point de départ de l’internationalisation de la question de la Palestine, dont le droit international allait servir de socle à une nouvelle forme de colonialisme. Au lendemain de la Seconde Guerre mondiale, l’Organisation des Nations Unies (ONU) continua l’action entreprise par la SDN en s’occupant également de cette question sur la demande des Britanniques. En novembre 1947, l’ONU décida du partage de la Palestine en deux Etats pour résoudre les conflits entre sionistes et nationalistes arabes. Si ce partage fut accepté par les sionistes, il fut rejeté par les Etats arabes voisins et de nombreux Arabes palestiniens. Les affrontements opposant nationalistes arabes et sionistes de Palestine laissèrent place au conflit israélo-arabe après la proclamation d’Indépendance de l’Etat d’Israël en mai 1948. Au commencement de la guerre froide, les Etats-Unis et l’URSS prirent conscience de l’intérêt géostratégique de cette région, progressivement désinvestie par la France et la Grande-Bretagne. Dans cette étude, nous verrons comment la scène interétatique et la communauté internationale, successivement composée de la SDN puis de l’ONU, ont en partie scellé le sort du Proche et Moyen-Orient. Nous consacrerons également une analyse au rôle joué par les idéologies nationalistes arabes et sionistes, qui tiennent une place centrale au sein de ce conflit.

Estado del arte acerca de las discusiones teóricas sobre soberanía del estado y la unión monetaria europea entre 2002 - 2010. Caso: El Reino Unido

El siguiente trabajo tiene como objetivo el Estado del arte acerca de la discusión teórica de la repercusión de la unión monetaria en el principio de soberanía nacional, específicamente el caso de Gran Bretaña, ya que éste es el único país que expresa abiertamente su incertidumbre referente a algún tipo de amenaza a su soberanía. Se pretende precisar si existen criterios concluyentes, o por el contrario determinar si no hay claridad con respecto al futuro de Gran Bretaña como miembro de la unión monetaria.A partir de lo anterior, se plantean como sus propósitos particulares construir un marco conceptual acerca de la soberanía. Este estado del arte se inicia con citas de los principales autores de finales de siglo XVII y XVIII y finaliza con las posiciones conceptuales aportadas por los teóricos modernos motivados por el nacimiento de la Unión Europea como un nuevo orden político. Entre las que se citan: modelo centrico o intergubernamentalista, modelo de gobernabilidad multi-nivel, modelo neo-funcionalista y modelo federalista. Igualmente, el trabajo, busca desarrollar un marco conceptual sobre Unión Monetaria y su evolución hasta el logro de una unión fiscal europea en el periodo de 1950-2010, establecer las relaciones teóricas entre Soberanía del Estado y Unión Monetaria y por último realizar un análisis histórico hermenéutico de la Unión Europea y el caso del Reino Unido de acuerdo a las relaciones evidenciadas en los apartados teóricos entre soberanía del Estado y Unión Monetaria.

English Contract Law and the Great War: the development of a doctrine of frustration

This article examines changes that occurred in English contract law as a result of the demands made upon Great Britain by the Great War. The focus is on the development of the doctrine of frustration in English law. In particular, it is argued that the development of the doctrine of frustration was fashioned from internal legal forces in the form of both existing case law and emergency legislation in response to the demands placed upon the nation by a global war. The way in which the doctrine of frustration developed during the Great War arose as a direct result of the way in which Britain chose to meet the logistical demands created by the way it fought the Great War.

Climate-driven expansion of blanket bogs in Britain during the Holocene

Blanket bog occupies approximately 6 % of the area of the UK today. The Holocene expansion of this hyperoceanic biome has previously been explained as a consequence of Neolithic forest clearance. However, the present distribution of blanket bog in Great Britain can be predicted accurately with a simple model (PeatStash) based on summer temperature and moisture index thresholds, and the same model correctly predicts the highly disjunct distribution of blanket bog worldwide. This finding suggests that climate, rather than land-use history, controls blanket-bog distribution in the UK and everywhere else. We set out to test this hypothesis for blanket bogs in the UK using bioclimate envelope modelling compared with a database of peat initiation age estimates. We used both pollen-based reconstructions and climate model simulations of climate changes between the mid-Holocene (6000 yr BP, 6 ka) and modern climate to drive PeatStash and predict areas of blanket bog. We compiled data on the timing of blanket-bog initiation, based on 228 age determinations at sites where peat directly overlies mineral soil. The model predicts large areas of northern Britain would have had blanket bog by 6000 yr BP, and the area suitable for peat growth extended to the south after this time. A similar pattern is shown by the basal peat ages and new blanket bog appeared over a larger area during the late Holocene, the greatest expansion being in Ireland, Wales and southwest England, as the model predicts. The expansion was driven by a summer cooling of about 2 °C, shown by both pollen-based reconstructions and climate models. The data show early Holocene (pre-Neolithic) blanket-bog initiation at over half of the sites in the core areas of Scotland, and northern England. The temporal patterns and concurrence of the bioclimate model predictions and initiation data suggest that climate change provides a parsimonious explanation for the early Holocene distribution and later expansion of blanket bogs in the UK, and it is not necessary to invoke anthropogenic activity as a driver of this major landscape change.

Climate-driven expansion of blanket bogs in Britain during the Holocene

Blanket bog occupies approximately 6% of the area of the UK today. The Holocene expansion of this hyperoceanic biome has previously been explained as a consequence of Neolithic forest clearance. However, the present distribution of blanket bog in Great Britain can be predicted accurately with a simple model (PeatStash) based on summer temperature and moisture index thresholds, and the same model correctly predicts the highly disjunct distribution of blanket bog worldwide. This finding suggests that climate, rather than land-use history, controls blanket-bog distribution in the UK and everywhere else. We set out to test this hypothesis for blanket bogs in the UK using bioclimate envelope modelling compared with a database of peat initiation age estimates. We used both pollen-based reconstructions and climate model simulations of climate changes between the mid-Holocene (6000 yr BP, 6 ka) and modern climate to drive PeatStash and predict areas of blanket bog. We compiled data on the timing of blanketbog initiation, based on 228 age determinations at sites where peat directly overlies mineral soil. The model predicts that large areas of northern Britain would have had blanket bog by 6000 yr BP, and the area suitable for peat growth extended to the south after this time. A similar pattern is shown by the basal peat ages and new blanket bog appeared over a larger area during the late Holocene, the greatest expansion being in Ireland,Wales, and southwest England, as the model predicts. The expansion was driven by a summer cooling of about 2 °C, shown by both pollen-based reconstructions and climate models. The data show early Holocene (pre- Neolithic) blanket-bog initiation at over half of the sites in the core areas of Scotland and northern England. The temporal patterns and concurrence of the bioclimate model predictions and initiation data suggest that climate change provides a parsimonious explanation for the early Holocene distribution and later expansion of blanket bogs in the UK, and it is not necessary to invoke anthropogenic activity as a driver of this major landscape change.

"An attentive Ear, a watchful Eye, and a Calm judicious Pen": William Samuel Johnson, the Colonial Agents, and the Transformation of the British Atlantic World

By looking at Great Britain and the American colonies in conjunction with the larger British Atlantic Empire, historians can better understand the political, social, and cultural transformations that occurred when transatlantic actors met. William Samuel Johnson is an example of an "ordinary" agent who nonetheless had extensive contacts with numerous British and American thinkers. While acting on Connecticut's behalf in London between 1767 and 1771, he sent reports back to Connecticut governors Jonathan Trumbull and William Pitkin on parliamentary proceedings while corresponding with the people who traveled around the Atlantic world during this critical period-merchants, seafarers, emigrants, soldiers, missionaries, radicals and conservatives, reformers, and politicians. He is also representative of the late eighteenth-century empire writ large. Agents, who had once been a source of stability in the far-flung colonies, became a destabilizing force as confusion and conflict grew over conceptual ideas of what constituted "the empire" and who was included in it. Johnson was a sane observer in the midst of the ideological and administrative upheaval of the 1760's and 1770's. His subsequent loyalism and political obscurity during the war years was in many ways a result of his attempts to reconcile various factional interests during his tenure as an agent. Although he did his best to resolve these divisions and provide an accurate account of the powerful nationalistic forces gathering on both sides of the Atlantic on the eve of the American Revolution, the agents' collective failures as transatlantic mediators helped bring about the collapse of an imperial community. This disintegration had dramatic effects on the whole of the Atlantic world.

Year book / Royal Colonial Institute.

1912-1915

Labour conditions in the West Indies : report /

Errata slip inserted.

England on the sea; or, The story of the British navy: its decisive battles and great commanders,

Mode of access: Internet.

The broad gauge, the bane of the Great Western Railway Company : with an account of the present & prospective liabilities saddled on the proprietors by the promoters of that peculiar crotchet /

Mode of access: Internet.