Outline marketing plan for the next year for Atlantic Quench 02133 Essay - 1

Diagram promoting plan for the following year for Atlantic Quench 02133 - Essay Example The primary contenders and their item blend are likewise broke down. This is trailed by an inside and out examination of the organization as far as the 4ps, SWOT, PESTEL of outside condition of the organization. This is trailed by a key examination of the organization and planning destinations of the organization got from SWOT. Subsequent to playing out these, future showcasing technique of the organization is planned. Market examination and past execution assessment assumes a significant job in deciding the future procedures of an organization. The current paper is an exertion towards understanding the economic situations existing in the natural product juice division in the U.K, the U.S and comprehensively so appropriate advertising systems can be planned for Atlantic Quench Cranberry for the coming year. The paper thinks about clear portrayal of the natural product juice industry. Likewise appropriate techniques are set down which can encourage the firm to develop in the coming years. The refreshment division is liable to visit changes and in this manner it gets basic to as often as possible break down the patterns and in like manner receive changes. Nuisance investigation is a valuable apparatus for understanding the conditions existing in the outer condition. Changes in outside ecological conditions, for example, political, practical, social and specialized may either make associations develop or lead to losing their market quality. For such reasons, PEST examination is a broadly utilized framework by associations over the globe for vital assessment. The political system existing in the countries of U.K and the U.S are very steady and strong towards development. Anyway the legislatures of both the countries are believed to force enormous taxation rates, particularly post the budgetary emergency times. This has confined the monetary spending of the individuals as a rule. Financing costs have likewise expanded on advances given to associations. This may affect the development related exercises for Atlantic Quench. The organization might be required to rely on inner

Teacher Leadership as a Catalyst for Change

Sales Tax in Canada Term Paper Example | Topics and Well Written Essays - 1750 words

Deals Tax in Canada - Term Paper Example There are different sorts of charges, for example, the personal expense, deals charge, import duty and fare charge yet the conversation in this paper will be founded on the business assessment and its effect. Deals charge is collected by a city or state on retail costs of things (Kesselman, 2011). This expense is typically forced by governments and gathered at retail location with the retailer to gathering and passing the assessment to the state (Kesselman, 2011). There are three sorts of deals charges imposed in Canada to be specific the commonplace deals charge PST gathered by territories; products and ventures charge which is gathered by government, Lastly, there is the fit deals charge (HST) which joins both PST and GST and is collected in different regions and afterward shared out to partaking areas (Sherman, 2009). The pace of deals charge exacted depends on different elements which incorporate the item and the spot they are being delivered; for example, distributions sent into any Canadian goal are imposed a 5 percent GST in spite of the fact that they are not exposed to PST (Smart, 2011). The expenses brought about in shipment and load taking care of costs are additionally exposed to deals charges. This paper will introduce three items exposed to deals charge in Canada and assess who bears the weight from this spending plans. Items subject to deals charge in Canada On first July 2010, the blended deals charge (HST) was received which got rid of installment of deals duties to two legislative levels (Smart, 2011). Already, eight percent deals charge was paid under the PST while 5 percent was demanded by the government for different items. In spite of the harmonization of the deals charges, items that were beforehand not exposed to deals charge stayed unaffected as the all out deals charge become amassed (Smart, 2011). The items which are never exposed to deals charge incorporate physician recommended drugs, fundamental food supplies and metropolitan trave ls (Roukhkain, 2011). Garments and footwear are exposed to deals charge in Canada (Chetty, Looney, and Kroft, 2008). Under HST, attire for grown-ups is exposed to 13 percent in Ontario. The total expense rate is equivalent to the total deals charge imposed before July, 2010 where GST was 5 percent and the PST was 8 percent. Dress for the youngsters is exposed to a 5 percent deals charge similar to the case before HST was received as they were absolved from 8 percent PST rate (Roukhkain, 2011). Moreover, footwear for kids are exposed to 5 percent deal charge as shoes past size six have a 13 percent deals charge exacted on them. The duty framework on garments depends on the age gathering of their clients and it is lower for kids garments to guarantee that they are modest and moderate along these lines ensuring quality life for them (Smart, 2007). Despite the fact that not all food items and drinks are exposed to deals charge; others have the duty charged (Smart, 2007). Essential food supplies, for example, meat, vegetable, dairy and canned items are not exposed to deals duty and this has been the situation even before HST was embraced. Be that as it may, nibble nourishments for example chips and pop corn are charged a 13 percent deal charge. Also, dinners sold in cafés for more than $ 4 have a 13 deals charge demanded. Thus, mixed beverages are additionally exposed to 13 percent deal charge. These items have a duty imposed on them given that they are considered as extravagances and consequently an individual getting a charge out of them is wealthy in the general public (Duff, 2003). Then again, no assessment is required on essential food supplies as they are generally required for support of life and if deals charge is exacted on items in this class, they would get costly and exorbitant for poor people (Duff, 2003). Engine vehicles and their extra parts are different items

HUMAN RESOURCE MANAGEMENT Essay Example | Topics and Well Written Essays - 1750 words

HUMAN RESOURCE MANAGEMENT - Essay Example L&D of representatives gives them the necessary inspiration to keep working in the association. Accordingly, note that representative L&D activities focus on limit building which basically means better and expanded effectiveness. Associations are required to meet set targets and stay concentrated on their vision and strategic a gifted and educated workforce overcomes any barrier among targets and accomplishments. This paper will investigate L&D methodologies in associations, techniques for L&D and inclining styles and models at work. L&D technique in associations L&D systems are immensely utilized by administrators to deal with the various abilities inside an authoritative setting while at the same time assembling a culture of improvement. So as to achieve these effectively, assurance of employees’ advancement needs is basic. A lot of learning inside an association happens as workers collaborate with each other and the administration needs to empower th is turn of events. Friend instructing projects can be of help where aptitudes are moved from one worker to the next. Formal tutoring approaches can likewise be started in order to achieve explicit advancement goals and they incorporate necessities appraisal, program structure and the board, coach and mentee and assessment programs (Wilton 2010). Learning gatherings can likewise be utilized where friends think of explicit objectives to accomplish which are installed in a down to earth structure. Administration improvement aptitudes can likewise be granted through learning bunches where a senior individual from staff delivers conversations on genuine situations in the working environment. These gatherings use contextual analyses, introductions and issues settling conversations among others so as to upgrade comprehension of ideas. Undertakings at the working environment can likewise serve to support representative abilities going about as hands on learning. A decent L&D technique n eeds to have certain components one of them being a sound L&D reasoning which involves an obviously characterized structure which L&D activities ought to follow. Besides, points of the L&D procedure ought to be well spelt out so as to encourage course of organisation’s vitality and assets. Needs for L&D likewise should be advanced in order to give succession of occasions (Mayo 2004). The procedure ought to likewise incorporate moving of duties presented on senior administration to bring down positioning staff. Note that learning is both formal and casual as quickly featured previously. Casual learning is very applicable to worker needs while formal one is pertinent to necessities of certain individuals and not others. Casual learning includes dealing with singular needs while formal shows very similar things to all independent of extraordinary needs. Casual learning is student focused while the other is mentor focused (Clifford and Thorpe 2007). Casual learnin g is effectively transferable while the conventional one is on occasion difficult to apply. Formal learning is overwhelmingly in the work setting while formal one happens somewhere else. Hierarchical learning improves great administration aptitudes in this way encouraging administration advancement. Hierarchical learning interrelates with learning society which guarantees that all representatives are ceaselessly learning as they work. So as to build up a working society an association ought to have a dream that is shared by all. It should attempt to enable workers through arrangements, conduct desires and surrendering however much obligation as could reasonably be expected to encourage development in dynamic aptitudes (Clifford and Tho

Components of the International Political System

Parts of the International Political System Universal Political System I. Universal Political System and Its Components Pre-Socratic Greek scholar Heraclitus said that the main thing steady in this world is change. Taking this announcement, he accepts that individuals must not just acknowledge the progressions occurring, also, they should realize how to celebrate it.[1] By attempting to glance around, one can obviously observe the things that have changed and are consistently changing; some improving, some getting more regrettable, others are blended, name it, the world has it. Among the most widely recognized things that have changed or potentially altered throughout the years are the estimation of each care the estimation of money against the other, financial expansion rate, casting a ballot conduct of individuals, atmosphere, language, innovation, among others. In spite of the reality of these progressions occurring, each state has its own particular manner of adapting, assembling, elevating and in any event, reproducing to it and has an equal impact to the worldwide society. It is critical to perceive these progressions for it will be one of the bases so as to give answer to the inquiry that will be settled in this paper: As of now, do we have a worldwide political framework? After exhaustive research and examination, the remain of this paper recognitions that indeed, starting at now, we do have a worldwide political framework. In this paper, contentions identified with government structure, conduct of the masses, force, and advancement will be introduced so as to toughen its case that there is global political framework these days and its quality today was realized by the various activities of the individuals in the yesteryears and huge occasions that had happened at that point. Before continuing to the focuses that will reinforce the case, it is imperative to open first the intricate terms utilized in the planning the inquiry and break it into littler thoughts. The current inquiry can be separated into three sections so as to ensure that toward the end, there will be an appropriate riposte. For the initial segment, the inquiry recommends a specific time allotment with regards to when the appropriate response must be founded on, which is right now, â€Å"as of now,† next, a specific appearance is being looked upon, â€Å"do we have,† and finally, the principle factor that is being thought of, the â€Å"international political system.† Since the first and second pieces of the inquiry are relating on the third one, this time, it is important to characterize the said framework and clarify it for this will incredibly help in directing the focuses that will be introduced on the last piece of this paper. The term â€Å"international political system† is contained three distinct terms that convey diverse noteworthy importance in the investigation of Political Science and this calls for distinguishing each before understanding it as a solitary idea. First to be distinguished is the framework. Framework is the composite shaped by an organized arrangement of cooperating units.[2] Unit is the element made out of different sub gatherings, associations, networks, and numerous people, adequately firm to have entertainer quality (for example to be equipped for cognizant dynamic), and adequately free to be separated from others and to have remaining at the more elevated levels (for example states, countries, transnational firms).[3] To feature, it is significant that the framework must have cooperating units, which means, there is equal activity or impacts between such. Else, it can't be considered as a framework. Next is legislative issues. It may be best portrayed as the compelled utilization of social force †the investigation of the nature and wellspring of those imperatives and the procedures for the utilization of social force inside those constraints.[4] It can likewise be brought down to a thought of pursuing premiums and choices. At whatever point an individual is confronted with decisions or when a state is deciding to potential choices on issue of just and uncalled for the people, they tumble to a similar ground, governmental issues. To be given importance finally is the term worldwide. This term was formed by Jeremy Bentham and he footnoted in his work that the word global, it must be recognized, is another one; however, it is trusted, adequately comparable to and comprehensible. It is determined to communicate, in an increasingly critical way, the part of the law which goes normally under the name of the law of countries: a sobriquet so strange that, were, it not power of custom, it would appear to be fairly to allude to universal jurisprudence.[5] From this definition, he just needed to suggest that while there are laws that can be actualized only inside the domain of each state, then again, there is likewise law, a worldwide law, that is being followed and should be comply with all the states that perceive such since they share a typical area or hierarchical objective. Case of this is the UNCLOS or the United Nations Convention on the Law of the Sea. It sets out an exhaustive system of lawfulness on the plane ts seas and oceans setting up rules overseeing all employments of the seas and their resources.[6] Through UNCLOS, repudiating cases of each state comparative with world’s seas and oceans are being placed into table, exposed to introduction of confirmations, comparable in a preliminary court, and draws the judgment from the validations offered by every one of the state. Having characterized the ideas that make up the possibility of worldwide political framework, this time, it is huge to draw the meaning of IPS itself. From the outlines gave, it very well may be delineated that a worldwide political framework just implies that it is a framework with similar segments or units that are connecting between one another or among each other, ward to each different units inside it, and has a direction of comparative, related, or equal objective or reason. Arriving at this definition, it possibly gives that if the framework that we as of now have in the general public today don't fit in the three significant capabilities of [a.] interfacing units, [b.] ward to each or each other, and [c.] has closely resembling objective, it can clearly be pronounced that we don't have a worldwide political framework. For the following pages, these variables will be the establishment of the paper’s stand. II. State and International Government Organizations A superior approach to next piece of this paper is by refering to a clichã © quote which has been credited to International Relations for a serious long time, from Lord Palmerston, and he said â€Å"We have no changeless partners, we have no perpetual adversaries, we just have lasting interests.†[7] Seeing the norm, of various states moving collusions, concentrated on continually asserting domains, and organization with different nations for fortifying military barriers, Lord Palmerston was never off-base even it was at that point over a century back when he referenced it. Security is significant for a state since it extraordinarily influences the people, economy, the legislature and its power. In the event that the state’s security is compromised, it doesn't just place the individuals into the edge of mischief, yet in addition, it puts the whole region past the limit of harmony, in this manner, brutality. Due to these conceivable outcomes, it is huge that a state must build up union with other state or be a piece of a global government association. Being a piece of the worldwide association brings the idea of global frameworks or the biggest combinations of connecting or related units that have no framework level above them.[8] Worldwide government associations exist to enable the states to deal with issues that they can't the only one and they likewise make participation between the states.[9] By being a piece of a universal government association, the facts demonstrate that now, the part state doesn't just consider what is exclusively acceptable and useful for his nation, however then it figures out how to perceive the presence of different states and acknowledge, somehow, their significance to itself. Global government associations help every nation to completely comprehend and be taught about the procedure of discretion. Procedure is the thing that units are really doing in the system.[10] Diplomacy is the procedure wherein they send delegate, called a negotiator, to other state, or into an IGO to lead discretion and settle state debates. The investigation of the fixation and circulation of intensity in the global framework is a significant theme in the investigation of world legislative issues in view of an assumed relationship with the probability of war.[11] This is the reason, as referenced, discretion is significant and support with the universal government associations is valuable since it enormously impacts in keeping up a state and the whole region’s harmony, participation and security. IGOs, for example, United Nations, World Trade Organization, International Monetary Fund; and the local associations like Association of Southeast Nations and North Atlantic Treaty Organization, significantly help in addressing the necessities of the states which has connection to these associations. They help in the social insurance, security, monetary necessities of the part state and they banter on issues to decide the best answer for issues emerging in the states and the association all in all. III. The Three Major Qualifications Returning, I have referenced that if the framework that we at present have in the general public today don't fit in the three significant capabilities of [a.] interfacing units, [b.] ward to each or each other, and [c.] has practically equivalent to objective, it can clearly be announced that we don't have a universal political framework. To sum things up, this paper firmly affirms that directly, there is International Political System. Probably the most grounded point to demonstrate it is the nearness of request in the general public. There are laws that are being followed, there are global government associations that have a similar objective which is to support each part

Article Writing Ideas and Essay Topics and Samples

Article Writing Ideas and Essay Topics and SamplesIf you are looking for article writing ideas, then you might have realized that writing an argumentative essay topic is an important part of the whole process. Since the reason you want to write an argumentative essay topic is so that you can present the facts and make the case, then you need to use argumentative essay topics and samples to start off with. These types of essays aren't easy but you do want to make them simple and to the point.Arguments in essays is a type of essay topic that a lot of people are drawn to. It's easy to write, not to mention it's often very direct means of communication. This makes it easy to attract attention with a topic that's been written well and with good intention. By using some of the most popular argumentative essay topics and samples, you can easily get to go on your essay.There are plenty of arguments in essays, but you can make them unique and interesting using some of the more common argument ative essay topics and samples. For example, there are ones about things that you don't like, ones about the weather, and others about the other person. These are all great argumentative essay topics. This is what makes it easy to grab the attention of the reader.On the topic of weather, there are several argumentative essay topics and samples to use. One of the most popular ones is probably the weather argument. With this one, you're going to talk about how the weather is bad or favorable for certain areas of the country or the world. You could talk about how the weather is great in Washington, D.C., but it's bad in Montana.Another one is information warfare. In this topic, you are going to talk about information that would be beneficial to your side. You may say that war has never been as bad as it is today, but then you are going to also claim that it was much better before. The problem with this one is that it may not be very persuasive at all.Argumentative essay topics and samp les aren't just limited to statistics or information. You can also use this in essay topics to talk about movies, television shows, movies, celebrities, and any other topic. You could even combine the two and write an essay about a celebrity of your choice.Sometimes you may find yourself doing some formal logic games. In this case, you would use a wide variety of topics that you can use. For example, you could use argumentative essay topics and samples on logical fallacies, logical theories, and sound bites.Writing an argumentative essay topic is a method you can use to get the word out about a certain subject or topic. This can be done by writing articles, reports, and short stories. You will be amazed at the results, and you will be able to attract attention on a topic that may otherwise not be viewed.

The difficulties of cross-border estates - Free Essay Example

Comment on and describe the particular difficulties arising in cross border estates, i.e. a person dying with assets in several jurisdictions. Cross border estates have inherent difficulties that centre on the legal and fiscal consequences when the investor dies. There are varying rules in the different countries and various operations in regard to succession. Some countries devolve the entire estate on the direct heirs whilst other countries allow the succession to be determined by the authorities. In some countries there is a policy of forced heirship[1]. Further problems exist in the levying of taxes on the estate. It may be difficult to decide which jurisdiction should levy the taxes[2]. This could be crucial to the estate as the tax might be higher in some jurisdictions. For the heir it is obviously preferable if the country operating the lowest taxation system taxes the estate, however the heirs do not have any input in this decision. Through the recognition of trusts the Hague convention has attempted to address the issues on the taxation of estates[3]. In some instances estate taxes have been avoided by the assets being placed in a trust. There have been problems when such trusts have been settled as where occasionally a gift tax char ge has been levied. There have been attempts within the European Union to try to introduce some form of regulation on the rules of succession so that there are clear guidelines on the rules of succession and the issue surrounding the jurisdiction in which the inheritance is table in[4]. Under the present system some countries regard habitual residence or domicile as the deciding factor on succession rights whilst other countries base their decision on nationality. Other European states have adopted a policy of determining the estate in the terms of immovable and movable items[5]. To give an example of how this works under the present system, if an English person after retirement decided to go and live in France then French law would regard him as habitually resident in France whereas English law would regard him as domiciled in England. Any movable items would be subject to succession in both English and French law. Once the owner of the estate dies the division of the estate becomes difficult as the movable items are governed by succession rules in 2 different countries. This can be demonstrated by the case of Barbier (C-364/01) 2003[6] in which the European court made it clear that an inheritance of property constituted a movement of capital. In this case the court held that the Dutch authorities were in breach of Article 56 of the Convention due to the restrictions placed on the successors of the estate on the grounds of nationality. In Van Hilten-Van der Heijden (Free movement of capital) [2005] EUECJ C-513/03 (23 February 2006) the problem of cross border estates was highlighted. The case came to the attention of the courts after the death of Mrs van Hilten-van der Heijden in November 1997. Up until the beginning of 1988 she had been resident I the Netherlands. Between 1988 and 1991 she moved first to Belgium and then to Switzerland. Her estate contained immovable property in the Netherlands, Belgium and Switzerland as well as investments in secu rities in the Netherlands, Germany, Switzerland and the USA. Bank accounts were also discovered in the Netherlands and Belgium. The heirs of the estate where taxed under Swiss inheritance tax laws, Article 3(1) of the SW 1956, which was upheld by the Inspector following an appeal by four of the heirs. The heirs brought a further action against the inheritance tax in the European Court of Justice. This court held that Article 3(1) of the SW 1956 is a national measure which effectively restricts the free movement of capital[7]. They found that this was a direct breach of Article 73b of the convention (now Article 53). The decision of the ECJ was that the inheritance tax had been wrongly imposed. It was also decided by this court that Directive 88/361 Annex I XI clearly covered inheritance of property within Member States with regard to the free movement of capital and should be adhered to. A simplification on the rules of inheritance where there are cross border estates ahs been attempted by the EU[8]. In a report to the EU Directorate à ¢Ã¢â€š ¬Ã¢â‚¬Å" General for Justice in Home Affairs in 2002 the conflict of law relating to wills and succession was studied[9]. Several recommendations emerged from this report, one of which was that the last habitual residence of the deceased should be the deciding factor in determining the jurisdiction for the wills and succession[10]. Other recommendations centred on the taxation of the estate and recommended that the jurisdiction on such taxes should apply to movable and immovable items belonging to the deceased and should be made with reference to the last habitual residence. The report also proffered the suggestion that a testator should be able to designate whether he wishes the law of his nationality or the law of his habitual residence to apply to his whole estate[11]. The report believes this might be achieved by having a uniform European Certificate of Inheritance and a Central Wills Register. It is anticipate d that these changes might well be implemented by 2007 following the green paper review issued by the Directorate General for Justice and Home Affairs of the EU Commission in 2005[12]. At present different countries have varying interpretations of residence and of deciding on domicile issues[13]. A review paper issued by the Inland Revenue in 2003 addressed this issue and attempted to simplify residence and domicile problems. The report compared the rules on residence and domicile in the UK with other countries around the world. The findings of the report showed that in most countries residence is viewed as where the person habitually lives[14]. All countries viewed the taxation on residence to encompass all worldwide income as taxable. Where the person is domiciled in one country but resident in this can cause distinct problems. There is a possibility that a double taxation of their assets could occur[15]. The double taxation issue has been addressed in some countries by the use of treaties with other countries[16]. Treaties exist between the Republic of Ireland and the UK as of 1978[17]. This was aimed at preventing taxation of properties in both jurisdictions upon the ownerà ¢Ã¢â€š ¬Ã¢â€ž ¢s death. Other treaties with other countries exist for the same purpose[18]. The basic format for the treaties is that inheritance tax is charged in the country in which the property is located[19]. Without the treaties the country of domicile would also be entitled to charge inheritance tax on the asset. Using the treaties the country of domicile gives a credit to the beneficiaries for the tax that has already been paid. Where the deceasedà ¢Ã¢â€š ¬Ã¢â€ž ¢s assets are in a country with no such treaty the country concerned may apply a form of unilateral relief. This is however a discretionary power and need not be adhered to. Legislation in most countries attempts to provide some form of protection to provide for the dependents of the deceased, although problem s still arise with cross border estates that can lead to the dependents paying higher inheritance tax than they would have paid had the taxation been applied to the habitual residence rather than the country of domicile. A further complication can arise as the dependents might find that they do not have an automatic right to inherit and might have to apply to the court to secure their inheritance. In many civil law countries the principle of forced heirship ensures that enforceable fixed shares are given to certain categories of beneficiaries. The Inheritance (Provision for Family and Dependents) Act 1975 section 1(1) in the UK only protects the family of the deceased if the deceased dies domiciled in England or Wales. Once the recommendations of the green paper[20] come into force the Act will be reformed and will allow dependents of the deceased to claim against the estate regardless of any impact of the deceased not being domiciled in the UK at the time of their death[21]. There is a distinction in the UK between administration and the estate[22]. In the UK an estate can be vested in personal representatives who are allowed to charge for their services. These representatives are tasked to collect together all the assets, pay any debts and distribute the remainder to the beneficiaries. This distinction does not exist I civil law countries. Within civil law countries assets are automatically transferred to the heirs. The difficulty faced by the executors appointed in the UK is that they may have difficulty proving any title to the assets as they are not recognised by other countries[23]. The rules of forced heirship in civil law countries can mean that up to three quarters of the deceasedà ¢Ã¢â€š ¬Ã¢â€ž ¢s estate can be given to reserved heirs despite the content of the testatorà ¢Ã¢â€š ¬Ã¢â€ž ¢s will. With someone of UK origin who is habitually resident in another country where the rules of forced heirship apply the beneficiaries in the UK might n ot receive their full entitlement under the terms of the will. When looking at immovable items these generally come under the jurisdiction of the country in which they are held and as such are subject to the rules of taxation and succession applicable in that country. Disposal of overseas assets can be complex and the right to administer the estate might involve adhering to certain protocol of the country in which the assets are held. It is usual for a solicitor to handle such matters though a successor to the estate can opt not to if they wish. The first thing that is needed to deal with overseas property is a Grant of Representation from the Probate office[24]. This grant allows the personal representative to deal with the deceasedà ¢Ã¢â€š ¬Ã¢â€ž ¢s assets and administer the estate. A separate grant will be required for each country in which assets are held. If it is necessary to prove the will, then the first grant to be applied for should be the domiciled country of th e deceased. Within the grant of representation there is a grant of Probate and a Grant of Letters of Administration. The Grant of probate gives the executors the authority to gather the assets and distribute them in accordance with the will. If there is no will, then a Grant of Letters of Administration has to be obtained by the persons entitled to inherit[25]. The rules of intestacy applicable to the country of domicile of the deceased will also apply if there is no will[26]. If there is a will and that will have been contested then the country of domicile will have jurisdiction over settling the issues. Inheritance tax can be avoided in the UK by placing the property in a trust for the beneficiaries. This would make the property settled property but could only be excluded from inheritance tax if the person placing the property into trust was domiciled outside the UK when the settlement was made. UK law allows a person to change their domicile by choice[27]. This can be achie ved by them changing their residence to a different place from their domicile at birth and can show that there is a clear and fixed intention to make this residence their permanent home. Evidence of this intention can be adduced from certain actions of the party concerned such as the purchase of a property in that country or the purchase of a burial plot[28]. When looking for the intention of the party concerned the immigration department will look for such evidence and may be swayed by a statutory declaration of that party in respect of their intention to remain domiciled in the new country. It is the responsibility of the person changing their domicile by choice to prove that this is their intention. The proof required is not the balance of probabilities test but that of proof beyond reasonable doubt. If this cannot be proved then the country of domicile would revert to the domicile of origin. If spouses are both domiciled in the UK then the transfer of capital between them dur ing their lifetime is exempt from inheritance tax. Where the person transferring the assets is domiciled in the UK but the spouse is domiciled elsewhere then any capital transferred may be subject to inheritance tax. If the transferor is domiciled outside the UK and the spouse is domiciled in the UK then there might be a full exemption to inheritance tax. Further difficulties could arise with cross border estates if the deceased had become insolvent before his death[29]. The Insolvency Act 1986 s336 entitles the spouse of the bankrupt to the matrimonial home irrespective of her spouseà ¢Ã¢â€š ¬Ã¢â€ž ¢s bankruptcy. This ruling only applies under UK law which means that the rules of bankruptcy in other countries could leave the spouse without a home as the whole estate might be subject to possession by the creditors. Some countries do not recognise the rights of the spouse to the matrimonial home[30]. Where the marital property is not in the country of domicile the rights of the s pouse might not be recognised automatically which could mean that the spouse could find herself without a home if the deceased is insolvent. Assets that are bought and sold in other countries can cause difficulties in the administration of cross border estates. In the UK tax is levied on property or assets held in a foreign country once those items are sold and the money reinvested back in the UK. Some people have been able to avoid the UK taxation system when buying property in other countries although very few are successful at doing this. The conclusion that can be drawn from the above is that cross border estates can cause an assortment of problems for the relatives of the deceased. The largest problem is in collecting all the assets of the estate together and in deciding which country will have jurisdiction for the collection of inheritance tax[31]. The difficulty with immovable and movable objects can cause further problems as some parts of the estate will be subject to inheritance tax in one jurisdiction whilst other items might be taxed in a different jurisdiction. Immovable items are always taxed in the country of origin which means that anyone considering buying an overseas property should look at the inheritance tax rules of that country before buying the property. Movable items are generally taxed according to the persons domicile or habitual residence[32]. There can be some instances where two countries can claim jurisdiction over the movable item. In these circumstances the court must decide which country should have jurisdiction. In assessing the assets of the deceased most countries adopt the principle of habitual residence, however in the UK the taxation rights are recognised with regard to the domicile of the deceased. As mentioned above the UK allows citizens to change their domicile of choice the effect of which would be that if the person were originally domiciled in the UK but adopted another country as his domicile of choice all the assets of his estate would be subject to the taxation laws of the newly domiciled country irrespective of any movable items that might still be held by the deceased in the UK. Spouses generally only obtain an automatic right to possession of the marital home if they are both domiciled within the UK or if the property was placed in trust for the spouse by the transferor whilst domiciled out of the UK. There is no unilateral recognition of wills in other countries and this can cause difficulties for executors who might not be recognised by other countries as having any title to the deceasedà ¢Ã¢â€š ¬Ã¢â€ž ¢s assets. The further difficulty with wills not being recognised unilaterally as mentioned above could mean that the wishes of the testator might not be adhered to and heirs the testator did not wish to receive anything from the estate might receive the bulk of the estate[33]. Bibliography Hayton, DJ, The Law of Trusts and Equitable Remedies, 11th Ed, 2001, Sweet a nd Maxwell Sornarajah, M., The International Law on Foreign Investment, Cambridge: Cambridge University Press (1994) Bridge, M Stevens, R, Cross-border Security Insolvency, 2001, Oxford University Press Ross, S Inheritance Act Claims: Law and Practice,2005 Sweet Maxwell Organizations, Reorganizations, Amalgamations, Divisions and Dissolutions: Cross-Border Assets, Double Taxation and Potential Relief Under the U.S. Canada Tax Treatyà ¢Ã¢â€š ¬Ã‚ , Georgia Journal of International and Comparative Law, v. 26 No. 2, 1997, with Professor C. Manolakas. 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