OECD Model Tax Convention: Fixed Place of Business: Analysis

OECD Model Tax Convention: Fixed Place of Business: Analysis Criteria of a fixed place of business under OECD Model Tax Convention on  Income and on Capital 2005 Introduction The OECD Model Tax Convention on Income and Capital (The Convention) regulates the right for one Contracting State to tax both the income and capital of the enterprise of another Contracting State. Chapter two of the Convention describes main terms used throughout the text of this Convention and this includes the concept of ‘permanent establishment’. Under Article 7 of the Convention, a Contracting State may not tax the profits of an enterprise of another Contracting State unless the enterprise carries on its business from a permanent establishment situated within the taxing Contracting State. Clearly the requirement of clear guidance of the ascertainment of a permanent establishment is essential. This paper therefore explores and examines the criterion of a ‘fixed place of business’, which, under Article 5 of the Convention forms the definition of a permanent establishment. Part One of this paper will therefore examine the five tests used to determine the e xistence of a fixed place of business in order to determine liability to tax in the host Contracting State and provide a critical analysis of these criterion. Part two will question the existence of this harmonising principle in light of the political diversity o of tax policies across the globe. Part One: Analysis of the Criteria for the ‘Fixed Place of Business’ under Article 5 of the OECD Model Tax Convention A. Establishing the Fixed Place of Business Test – key considerations 1. Heritage and Moveable Property – Is there a distinction for tax purposes? Article 5(1) of the Convention states that: â€Å"For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.† Rohatgi notes that the ‘place of business’ is one of five requirements to meet the definition of fixed place of business or permanent establishment. This essentially means that a place of business must exist in the jurisdiction of the Contracting, taxing State. As a starting point, the place of business constitutes: â€Å"..all the property and other tangible assets that are commercially used for business activities of the enterprise.[1]† Reference to the place of business including tangible assets is also found in paragraph 2 of the commentary to Article 5 of the Convention which refers to machinery and equipment. The idea that a place of business can in some way include moveable assets does at first seem strange given that a fixed place of business would indicate the presence of heritage as the exclusive test. However, this raises two points in the analysis of Article 5 of the Convention. Firstly, this Convention is an international harmonisation document that endeavours to apply a uniform set of regulations to business enterprises belonging to Contracting states and the success of this regulation is dependent upon achieving a diverse application of ‘place of business’ to cover all possible business entities. Secondly, not all business entities will include heritage as part of their operation and cannot be rendered immune to tax liability on such a trifle. Market stall vendors and outdoor performers who se operations are owned by Contracting States other than the State in which they carry out their business are obvious examples and there are further illustrations under paragraph 4 of the OECD Commentary to Article 5: â€Å"A place of business may thus be constituted by a pitch in a market place, or by a certain permanently used area in a customs depot (e.g. for the storage of dutiable goods).† Leased Equipment (a) Is there a distinction between tangible and intangible property? Paragraphs 8 of the OECD Commentary to Article 5 refers also to leased equipment constituting a permanent establishment so long as the activity is entrepreneurial: Where tangible property such as facilities, industrial, commercial or scientific (ICS)  equipment, buildings, or intangible property such as patents, procedures and similar  property, are let or leased to third parties through a fixed place of business maintained by an  enterprise of a Contracting State in the other State, this activity will, in general, render the  place of business a permanent establishment  Special Consideration of the Leasing of Containers Paragraph 9 of the OECD Commentary states that: â€Å"The leasing of containers is one particular case of the leasing of industrial or  commercial equipment which does, however, have specific features.† Indeed, the Commentary goes on to state that the consideration of the leasing of containers is discussed in the report entitled , â€Å"The Taxation of Income Derived from the Leasing of Containers.[2]† 3. Dependent Agents In addition to heritage, moveable property and leased equipment Article 5(5) of the convention and states that non-independent agents concluding contracts in one Contracting State, for and on behalf of the enterprise of another Contracting State, will themselves satisfy the criterion of a fixed place of business for the enterprise: â€Å"†¦In respect of any activities which that person undertakes for the enterprise.[3]† Analysis of this issue reveals three intriguing points on the matter of determination of the dependent agent. The first is the argument of Civil agency law versus the Common law counterpart. The second relates to the general success of harmonisation and the third is a critical analysis of the appropriateness of harmonising ‘fixed place of business’ for the purpose of establishing a uniform rule for taxation, the most political topic in existence! Each of these points is assessed in detail in relation to the appropriateness of a uniform criteria for a ‘fixed place of business’. For now, the remainder of this chapter of part one, discusses the Model Tax Convention rules on the ascertainment of an independent or dependent agent. As regards independent agents, the first thought is that these individuals are enterprises in their own right and are consequently irrelevant to the tax considerations of their clients. This point is altogether obvious and seems to be superfluously emphasised under Article 5(6). Paragraph 36 of the OECD Model Tax Convention Commentary on Article 5 states that while this factor does ‘stand to reason’ it was nevertheless added into the Convention in order to supply clarity: It is however also worth noting that the consideration of whether an agent is dependent or not is, for tax purposes, not exclusive to the paragraph 37 considerations of whether the agent is employed or self-employed. Paragraph 37 states: â€Å"A person will come within the scope of paragraph 6, i.e. he will not constitute a permanent establishment of the enterprise on whose behalf he acts only if: a) he is independent of the enterprise both legally and economically, and b) he acts in the ordinary course of his business when acting on behalf of the enterprise.† Indeed, further subjective considerations, which are set out in paragraph 38 to the OECD Convention Commentary to Article 5, are used to supply the case-by-case criteria needed to ascertain whether the agent is capable of constituting a fixed place of business. As stated by Vogel: â€Å"The characterization of a person acting on behalf of a company is typically based on the actual facts and circumstances of the relationship between the company and the person.[4]† The criteria that are set out in paragraph 38 to the Article 5 Commentary are as follows: The ‘Control’ test The Control test essentially mirrors the general principles of agency law[5]. The OECD Model Tax Code presents a number of factors that are to be used when considering the extent of principal control over the agent. Firstly, under paragraph 38.3, the agent will only be responsible to the principal for the portion of the work carried out on the behalf of the principal and all other considerations, such as employees, hours and conduct are in the hands of an independent agent. Interestingly, any exerted authority on the scale of the agent’s business by the principal will not, on its own, indicate dependence[6] but where permission is sought for ‘the manner in which the business is conducted[7]’ dependence will be indicated. In addition, dependence is obvious where the economic control over the business of the agent is in the hands of the principal[8] The ‘Number of Principals’ test A further test is to establish independence via the number of principals whereby ‘several’ would suggest more of a client/contractor relationship in which the immediate conclusion would be independence. However, the OECD Model Tax Code Commentary to Article 5 also specify that the consorted actions of several principals to control the actions of the agent cannot be overlooked as this would clearly indicate dependence. (c) Excluded Tests There are, in addition, criteria that are not used to establish independence. Article 5(7) excludes the interaction of parent companies and subsidiaries as binding each other to the jurisdictions of the States in which they are situated. Again, this point seems obvious given that parent companies and subsidiaries are linked exclusively by share ownership and are separate business enterprises in their own right. This means that they are therefore taxed independently of one another with the exception of provisions permitting the offsetting of losses between the parent and subsidiary. In addition, while there may be ongoing contracts between the parent and subsidiary, this relationship does in no way create any cross border tax liability. The principles set out in the OECD Commentary to Article 5 for the establishment of the dependent agent as a fixed place of business in its own right is distinctly discursive. Indeed, the principles laid out in the Commentary are suggestive and this is in fact a wholly appropriate style for the consideration of tax liability, which, for the purpose of preventing gaping loopholes, must provide scope for a case by case analysis. The ‘Disposal’ Test Rohagti asserts that it is a fundamental requirement that, for tax purposes, the fixed place of business is one where there exists a legal right of use for the enterprise: â€Å"The enterprise must have the legal right of use (de facto or legal), such that it cannot be removed from the place of business without its own consent.[9]† Interestingly this contrasts with paragraph 4.1 of the OECD Model Tax Code Commentary to Article 5, which states that: â€Å"†¦the mere fact that an enterprise has a certain amount of space at its disposal which is used for business activities is sufficient to constitute a place of business. No formal legal right to use that place is therefore required. Thus, for instance, a permanent establishment could exist where an enterprise illegally occupied a certain location where it carried on its business†¦Ã¢â‚¬  The fact is that Rohagti has treated the terms ‘disposal’ and ‘right of use’ as though they were interchangeable but, as illustrated in the OECD Model Tax Code Commentary, the two terms are entirely different. Disposal is in fact a tightening of the mere requirement for there to be a business presence and paragraphs 4.3-4.5 provide examples to illustrate the definition. The alternative term, ‘right of use’ is linked to legality and it would clearly be unthinkable to determine that illegal occupation of premises by the overseas enterprise would render it immune to tax liability by the taxing State! The use of examples in paragraphs 4.3-4.5 of the OECD Model Tax Code is a clear attempt to steer away from an abstract principle that, as stated above with reference to dependent agents, would increase the risk of devastating loopholes in the law[10]. Indeed, in order to illustrate the effectiveness of the use of examples, it is wholly appropriate to simply draw from comparison of, for example, the visiting salesman and the employee of one enterprise, using the office of another. In the former there is a clear host/guest relationship whereby the discussion of the sales contract happens to be conducted face to face but could quite easily have been carried out from a distance. On the other hand, the latter is a permitted use of office facilities whereby the visiting employee is free to open drawers, use the IT and other office facilities and even store files in the course of the business of his employer’s enterprise but through the premises of the other company. The facilities a re therefore, ‘at the disposal’ of the employee. There seems to be a very fine line drawn between the two examples and with such large consequences it is prudent to ask whether the test is fair. At this point it is however essential to realise that this is one of five tests which must all be satisfied in order to determine tax liability of the enterprise to the taxing Contracting State. C. The ‘Location’ Test Article 5(2) of the Convention sets out a list of establishments that are deemed to be permanent for tax purposes but upon secondary inspection, there is equally a clear indication of ‘fixed’ location within the jurisdiction of the taxing Contracting State: â€Å"The term permanent establishment includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.† This is supported by paragraph 2 of the Commentary to Article 5 of the OECD Model Tax Code, which states that: â€Å"this place of business must be fixed, i.e. it must be established at a distinct  place†¦Ã¢â‚¬  Further to this, paragraph 2 goes on to state that: â€Å"the carrying on of the business of the enterprise (is) through this fixed place of business. This means usually that persons who, in one way or another, are dependent on the enterprise (personnel) conduct the business of the enterprise in the State in which the fixed place is situated.† It is clear from the simple analysis of this provision of the OECD Model Tax Code that there is no interpretative ambiguity on this matter. One question to pose however is whether a travelling place of business within the geographic area of the taxing Contract State ought to satisfy the requirements for a ‘fixed place of business.’ Rohagti comments on this issue by pointing out that the list is not exhaustive[11] but a second more persuasive argument in favour of the travelling office concept is that the overall concept of the Model Tax Code is to establish parameters for the fixed place of business in order to determine tax liability and it would seem absurd that mobile administration should form a convenient loophole. D. The ‘Permanence’ Test Article 5(3) of the Convention states that: â€Å"A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.† The Commentary refers to the notion of ‘a certain degree of permanence.’ In Consolidated Premium Iron Ores Ltd[12], Van Fossen, J stated that: â€Å"The descriptive word ‘permanent’ in the characterization ‘permanent establishment’ is vital in analyzing the treaty provisions. It is the antithesis of temporary or tentative. It indicates permanence and stability.[13]† E. The ‘Business Activity’ Test The requirement for there to be business activity is an essential requirement which is deeply rooted in the basic ethos surrounding income and tax on capital. This is that tax can only ever be attributable to profits and chargeable gains and tax is therefore strictly a fiscal contribution following realisation of a financial gain. Without business activity within the jurisdiction of the tax authority there would be no financial gain to speak of and, hence no tax liability. In relation to Article 5(2) and the ‘location’ and ‘permanence’ tests, the list of establishments give rise not only to a sense of geographic placing and longevity but also to business activity. This is due to the fact that the list under Article 5(2) is of obvious commercial premises. This is further illustrated by the fact that the corresponding list of examples of premises that are deemed not to be permanent clearly shows that establishments devoid of business activity will not fall within the definition of fixed place of business. This list is found in Article 5(4) and includes such items as, the use of facilities solely for the purpose of storage, display or delivery of goods belonging to the enterprise[14]; processing[15] collecting information[16], any other activity of a preparatory or auxiliary nature[17]. This concept is also evident from the early case of Consolidated Premium Iron Ores Ltd[18] in which the Canadian company in question had a postal address within the US but no office, telephone listing, no staff, bank accounts or audited accounts. The Court held that this postal address therefore could not constitute a permanent establishment as the term implied the existence of an office that was staffed and capable of carrying out day-to-day business. Van Fossen J Stated: â€Å"The term ‘permanent establishment’ normally interpreted suggests something more substantial than a licence, a letterhead and isolated activities. It implies the existence of an office staffed and capable of carrying on the day-to-day business of the corporation and its use for such purpose, or it suggests the existence of a plant or facilities equipped to carry on the ordinary routine of such business activity.[19]† Part Two: Harmonisation and the Politics of Taxation! (a) Civil versus Common Law principles of agency law! The principle of distinguishing the dependent from the independent agent, for tax purposes is related the employment status of the agent. The dependent agent is merely a member of the enterprise’s personnel and therefore forms a remote extension of the business activity of that enterprise into the fiscal territory of another Contracting State. The general civil law is used throughout the OECD Convention which departs from the Common law principles on one key point; namely, that under Civil Law, where the principal is undisclosed, his agent cannot bind him to a transaction with a third party[20]. This directly contrasts with the opposite common law point[21]. The problem however is that common law jurisdictions are free to interpret their own principles of agency law into the OECD Model Tax Code when determining a case falling within their own jurisdiction. Where this occurs, there is a clear departure from the harmonising objective of the OECD Model Tax Code and, consequently, tax consequences will differ between Contracting States. This was the finding of the legal department of the International Monetary Fund in 2004[22]. An additional finding of the IMF was the different treatment of managing partners under the two types of jurisdiction. In Civil jurisdictions, managing partners are not agents whereas, under the Common Law, the opposite holds true. This leads to yet another fundamental flaw in the harmonising objective of the Model Tax Code. The IMF failed in their observations to publish any critique on the matter but two points are raised by the issue. (i) Increasing the Success of Harmonisation The first is the wide implication of the success of harmonisation of laws of which this Convention is merely an example. Clearly one solution to the issue of whether to adopt the Civil or Common law approach is to simply pick one and announce its application. An example of this is found under Article 25 of the 1980 Vienna Convention for the International Sale of Goods (CISG), which has adopted the extremely onerous, Civil test of ‘fundamental breach’ as opposed to the Common Law principle of ‘material breach’ of a term of the contract. By virtue of UK dominance in the history of international carriage of goods, the latter is widely used in contracts of carriage by sea. Therefore, the adoption of the Civil approach in the harmonising Convention is one of the reasons why the UK is not a party to the CISG and indeed why many states expressly contract out of this convention and opt instead for English law as the governing law of their contracts. This therefore suggests that harmonisation should not aim for a single principle of law across the globe but should aim for the less daunting objective of creating international certainty with limited bilateral deviances. This less invasive option would be easily carried out in the current Model Tax Code into which the Contracting States are free, within their bilateral discussions, to fill in the blanks in the course of their own negotiations. Tax and Politics It cannot be denied that taxation policy is one of the most politically entrenched subjects given that the social persuasions of the Government of the day will have a profound impact on rates of tax. In simple terms, capitalist States such as the USA will invoke low taxation as a means to encourage investment and increased entrepreneurial risk taking. By contrast, socialist ideologies of States such as Germany incur higher rates of tax due to the ethos that enterprises are obligated to contribute heavily to the infrastructure of the jurisdiction in which they operate. In addition, taxation of foreign enterprises is highly sensitive given the implications of the Contracting States as regards their Foreign Direct Investment (FDI) policies and this in turn has huge implications for the entire economy. Taken as a whole it is clear that any move to harmonise international tax policies is a mammoth undertaking in its own right and legal interpretative differences under the law of agency is an inevitable compromise towards the wider goal of creating global certainty in bi-lateral tax agreements. Footnotes [1] [2] See Volume II of the loose-leaf version of the OECD Model Tax Convention, at page R(3)-1. [3] The Convention, Article 5(5) [4] K. Vogel, January 2003, Double Taxation Conventions, 3rd Edition, Kluwer Law International, OECD, at p 342 [5] [6] Commentary, paragraph 38.4 [7] ibid [8] ibid, paragraph 38.7 [9] [10] [11] at p 76 add [12] (1959) US 28 TC 127 (US) [13] ibid at p 152 [14] The Convention, Article 5(4)(a) [15] The Convention, Article 5(4)(c) [16] The Convention, Article 5(4)(d) [17] The Convention, Article 5(4)(e) [18] (1959) US 28 TC 127 (US) [19] ibid at pa 152 [20]For further insight see, J.F.Avery Jones and D.A.Ward, 1993, Agents as Permanent Establishments Under OECD Model Tax Convention, British Tax Review 341 [21] [22] December 2004, Tax Law Note: What is meant by the Concept of ‘Agent’ in Tax Legislation? [Available Online] At: http://www.imf.org/external/np/leg/tlaw/2004/notes/eng/agent.htm Beautiful Boxer | Movie Analysis Beautiful Boxer | Movie Analysis Beautiful Boxer is the most peaceful and warm transgender movie I have every watched. Iron Ladies which was put in full swing a few years ago, although funny, it is a sarcasm and mockery for transgender people, while our Beautiful Boxer really traces the most inner world of a transgender person. In a Bangkok clinic, $1,000 can turn a man into a woman. Some call that the price of freedom (Daffyd, 2008). Zach Hines said that But while its a plainly successful international project, it Beautiful Boxer stops short of introspection into a collective Thai subtext. On the contrary, I think that Beautiful Boxer cares more for the changes of inner world of transgender ones and of people around them even the attitude of the whole country and the world. In the 1990s, the term took on a political dimension as an alliance covering all who have at some point not conformed to gender norms, and the term became used to question the validity of those norms or pursue equal rights and anti-discrimination legislation, leading to its widespread usage in the media, academic world and law. (Valentine, 2000) Beautiful Boxer is a poignant action drama that punches straight into the heart and mind of a boy who fights like a man just in order to become a woman. It is based on the true story of Thailands famous transgender boxer, Nong Toom. Believing hes a girl trapped in a boys body since childhood, Parinya Charoenphol sets out to master the most masculine and lethal sport of Thai boxing to earn a living and to achieve his ultimate goal of total femininity. Touching, funny and packed with breathtaking Thai kickboxing sequences, Beautiful Boxer traces Nong Tooms childhood, teenage life as a traveling monk and grueling days in boxing camps. The film is adapted based on the legend of Nong Toom, a champion of Thai fight. Prestigious and legendary, he is invincible and valiant in the ring. The irony is that, it is not reaping name which attracts him, but the financial support for transgender. Growing in a poor nomadic family, Nong Toom was around the home with his family during childhood, until finally settled in Chiang Mai, Thailand. He was often bullied for dressing up as female since very young. Nong Toom was fancied by a Thai Instructor in the occasional opportunity, and attended the training camp. He became a professional boxer at 12 and Shown off his boxing talent soon. One day, he walked onto the ring with a makeuped face, which naturally attracted ridicule and mockery but he shut all of them up with victory of his crisp in the end. His agent realized that it was a great gimmick, so encouraged him to continue to make-up boxing. Sweeping away almost all the obstacles, Nong won twenty times of twenty-two games which m ade him the most famous boxer in the country. Surprisingly, he chose to resolutely retire at the height of his official career and used the money earned hardly from boxing on gender changing operation. Many transsexuals believe that to be a true transsexual one needs to have a desire for surgery (Gaughan, 2006). After that operation, Nong participated in beauty pageants in Thailand four times. Thanks to the naturally model figure and a prominent profile, she won the prize of beauty queen in Thailand for 3 times, even named as the hottest Queen. She is now in Bangkok as an actor, model and Muay Thai instructor. The Beautiful Boxer is the controversial 2003 biopic detailing the helter-skelter life of transgender (kathoey) Muay Thai fighter, Nong Thoom. The film, while winning awards and nominations in Europe, Asia and America raised temperatures in Thailand where censors felt aggrieved by the extreme frontal nudity which made the film popular elsewhere. Still the film did win several high profile Thai film awards in 2004 including awards for Best Actor and Best Makeup. Elsewhere the movie picked up awards in Torinos Gay/Lesbian/Transgender movie festival and new director Ekachai Uekrongtham picked up a prestigious Outfest award for Outstanding Emerging Talent. Simply take the view of its achievement, Beautiful Boxer is a film should not be missed. For those who succeed, there is the promised rewardbefore their battered bodies burn out around 25of modest wealth and seeing their names on the marquees of Bangkok or Chiang Mai. In a country that loves the ancient sport of Muay Thai as Americans do baseball, this is the road to redemption and glory (David, 2010). Although some critics say putting pubescent boys into the ring to beat each other silly represents an exploitation of children, a dark side to a gentle, tolerant country that refers to itself as the Land of Smiles, Muay Thai is part of Thais culture, and these boys are protecting that tradition and getting opportunity at the same time. Although theyre not exactly ostracized, transsexuals live on the fringes of Thai society and struggle to be accepted as women. The movie ties transgender person together with boxing, which is contradiction itself. At the beginning of the movie, director use the way of and comparing to show the controversy of the hero and the two elements of the film, boxing and transgender, Asanee Suwan. Muscle and nail polish, hemp rope and silk stocking, skirt and shorts, strong arms and earrings, the headband and necklace all occurred alternately. It is just a beginning, but it foreshadowed the conflicts of the whole story. The opening of the film was enough to strongly aroused peoples concern for the transgender. There are many scenes that impressing me so much. One of them is the meetings of the little girl with a flower on her hair, maybe just a fantasy of Suwan. The first time they met, Suwan was attracted by her beauty and searched for her trace in the crowd, which lead him to a completely different world from previous days, the girls heaven. That maybe the first time Suwan was aware of he should be a beautiful girl, which changed his whole life. Our hero met his little girl again on the way of traveling monk. What a wishful expressions on his face! He began to realize that what he was doing then was far from what he wanted. The last time they met was on the mountain, while Suwan was trying to make him stronger for fighting. This time, girl left completely, suddenly and sparing no pains. If Suwan kept boxing life, his dreaming will disappear just like the girl. At the end of the movie, two Suwan were talking. Masculine one was going to leave. Feminine one was regret but satisfying. She di d not hate the previous life, but enjoy instant life with a cherishing heart. In my opinion, this kind of mental status is the most perfect one for the transgender person. On the one hand, searching for his or her own way of life, on the other hand, cherishing all the favor granted by God. Another attractive element in this film is dancing. From peeping at dancers making up to performing on the stage, Suwan realized a transition of felling on transgender from disgraced to proud. Before a very serious game, Suwan danced in the old Thai traditional style called Ram Muay which shown his respect to his teacher and bowed to Buddha to ask for protection for himself and his opponent and for an honorable fight. The kissing was also impressive. Audiences were exiting for his extraordinary behavior, while did not know that kissing means his sorry to them. But in the ring, you have no choice this monologue reflected how desperate was he. Boxing do not fit for Suwan, although he was valiant in physical, soft in mental. The challenge tournament held in Japan with a woman was more like a Colosseum. People treated them as playthings, like all entertainment frolic. That was the first time I won the womanà ¢Ã¢â€š ¬Ã‚ ¦who I was or what I had become, a woman in a boxing body or an animal in the circle show. Long Tang had just awaken to know that only when set out from the deep heart, can a person get the maximum pleasure in his life. Beautiful Boxer cares a lot for people around the transgender. Around our hero, there are many great people who have helped him. The first one is a lady called Sister Ni, who is also a transgender. She was so kindhearted and warm, appeared in Suwans life as an angle, providing food, helping his mother leave prison. Sister Ni changed her sex to beg the love from a man. It makes my heart ache and angry to see such sacrifice. She changed sex for others instead of herself, which maybe the reason why she looks so lonely and painful. The Coach and Sister Bo are also kind person to others. It is Coach Cai who led Suwan into the boxing world while we could say that it is Sister Bo who led Suwan into the female world. Cai was tough but full of love to those children in the training camp. He taught them how to be a strong man and how to defeat others. Sister Cai accompany Suwan to do girls things, such like cooking, knitting and making up. She taught him to be brave when facing on the deep desire of the heart and facing on others strange eyes. Days in training camp must be very happy although tough. Since there are those kind-hearted and lenient people, transgender person could face the deepest desire honest. These two person encouraged Suwan to box with a making up face, and his prowess won him a name of beautiful boxer. That made him known around the country, and then defeated Nat, the one he did not want to beat most. Nat was also a student in camp, and a special one to Suwan. He never laughed at Suwan but shown friendly to him. I cannot tell that Suwan loved or just friendly like Net. But I am sure that Suwan developed a special emotion to him in training camp. But this kind of beautiful emotion was completely destroyed by Nets cheat which punched heavily on Suwans heart. Here comes the point I would not appreciate of this film. Maybe it was a true story happened on Nong, but I do not think this plot do any function on the theme of this film. Suwans mother was a great woman. I need not to emphasize her respect on sons choice. The most impressing words from mother were that, I did not blame you behaving like a girl, but how can you allow others to bully yourself? I am not able to accompany you and protect you for your whole life. I think it is these words that impelled Suwans courage to Thai fight and take responsibility of supporting family cost in the later years. I have to say that I have misunderstood Suwans father as an arbitrary and severe man until he signed his name after making sure Suwans safety in the ending part of the film. That indeed shocked me strongly. What I see in the end is a father who loved his son so deeply. At that moment, I knew he loved Suwan all the time, but he just do not know how to express it to a son different from other boys. At the ending part of the film, a boy danced on the ring imitating Suwan. Suwan walked though him and asked did he want to do it voluntarily. Little boy shook his head and peeped at his coach with fear. Suwan told him if wanted to be happy, he should do everything obeying the inner voice of himself. It remind me of the answer from Suwan on the question of what is the most difficult thing. He said that: it is hard to be a man, difficult to be a woman, but the most difficult is trying not to forget who we really want to beà ¢Ã¢â€š ¬Ã‚ ¦ This is the preaching of this film without any prevalent custom nor intentionally. Sex change is only an attitude towards life, not hypocritical speculation. Although the film makes transgender as the gimmick, human life and attitude as the proposition of Beautiful Boxer terminally leads the film to a true sense of the distillation. Just like I said on the beginning of this paper, the Beautiful Boxer is indeed the most peaceful and warm one among transgender films. It tells the one who really want to change sex from others who have to do so. Nong Thoom continued to rise to fame as a successful lady-boy boxer at the prestigious Lumprini Boxing Stadium in Bangkok. At the epicenter of all things Muay Thai, the Beautiful Boxer went on to become a champion in mid 1998. Having revitalized the Muay Thai scene in Thailand (and across the globe), the Beautiful Boxer announced a shock retirement when she had enough money to release her parents from financial hardship and she finally underwent her reassignment operation in early 1999. Nong Thoom is now a model and actress based in Bangkok. She no longer has to hide in toilets to put on her makeupà ¢Ã¢â€š ¬Ã‚ ¦

Doping in Sports is a Problem Essay

Doing steroids, which is known as doping, is a problem in sports that needs to be stopped and needs to be stopped fast. Ask anyone with a decent knowledge of sports and current events, and they will tell you: nearly every week, another high-profile doping story makes its way to the headlines of newspapers around the world. A quick Google News search for â€Å"doping† revealed over 7,500 results from the past week alone. The stories ranged from the lesser known 2 Youth Olympic Games Wrestlers who were recently suspended to the more famous 2010 Tour de France winner Alberto Contador’s positive test. This month, Brent Musburger (an ABC/ESPN sports commentator) told a group of students at University of Montana that steroids work. Musburger blamed â€Å"journalism youngsters† who â€Å"got too deeply involved in something they didn’t know too much about† for the negative image steroids and doping now have. He went on to say that steroids had no place in high school, but â€Å"under the proper care and doctor’s advice, they could be used at the professional level.† (Quotes take from the Missoulian article.) If you know me (or have been in a class with me), you know how I feel about doping in sports. In fact, anti-doping was one of the reasons I came to law school, and more specifically to Marquette. My view is that doping has no place in sport. The story of how I came to become so staunchly against doping is for another day (and perhaps a different venue), but basically involves my love for the sport of cycling and the systematic doping that plagues that sport. Suffice it to say that I take a firm stance against doping in all sports in all forms. It probably goes without saying that I could not disagree with Musburger more. Doping, least of all in the form of anabolic steroids, has no place in sports – amateur or professional. I think all anti-doping arguments come down to two basic principles, only one of which Musburger addresses in his blanket approval of steroid use in professional athletes. First, doping threatens the health of athletes. Musburger argues that with proper medical supervision, steroids can be healthy. While this might be true in some (and I would suggest limited) cases, it would certainly not be true in all cases. The use of steroids can have serious health repercussions, including affected liver, endocrine, and reproductive function, tumors of the liver and kidneys, heart conditions, and psychiatric symptoms. Additionally, the article just linked goes on to mention the increased probability of side effects when 1) steroids are used more than the recommended dose, 2) steroids are used in conjunction with other performance enhancing substances, and 3) counterfeit or tainted steroids are used. Legalizing steroid use would not solve these problems. The side effects listed in the National Center for Biotechnology Information (a part of the National Institute of Health) article are not restricted to improper use of steroids. I will not detail out the side effects of not only steroids, but also the use of hGH and EPO (often used in cycling), the NCBI does a nice job of listing those and providing citations to studies. Furthermore, the drive to win will always encourage athletes to take â€Å"just one more.† Sure, proper medical supervision would ensure that an athlete receives the proper dose from that doctor, but when that athlete fails to win the next race, game, or match, he or she is more likely to increase the dose or combine other methods of doping. Second, and unaddressed by Musburger, doping affects the integrity of sport. Sport is not about simply winning. The saying â€Å"It’s not about whether you win or lose, it’s how you played the game,† although clichà ©, is absolutely correct. The Olympic Movement identifies the Olympic spirit – mutual understanding, spirit of friendship, solidarity, and fair play – as fundamental to sport. The World Anti-Doping Agency (WADA) was founded on the principle that integrity of sport is fundamental to the spirit of sport, and that integrity is threatened by doping. The United Nations Educational, Scientific, and Cultural Organization (UNESCO) division on anti-doping believes that â€Å"doping jeopardizes the moral and ethical basis of sport and the health of those involved in it.† The National Football League itself created its own steroid policy because steroid use threatens â€Å"the fairness and integrity of athletic competitionâ€Å" and †Å"sends the wrong message to young people who may be tempted to use them.† Sports are about competition on equal footing, with respect for the opponent, and with respect for the rules of the game. Permitting the use of steroids under proper medical supervision would threaten the fairness and integrity of the game. First, athletes who choose not to use steroids are at an unfair advantage – most will be unable to compete at the same level as athletes who are using steroids. Second, the integrity of the game is compromised because it is no longer about which athlete has the best skills or talent, it’s instead about which athlete has the best steroid cocktail or the money to buy the best steroids. Thus, steroid use is contrary to the spirit of sport – fairness, respect, and solidarity. The concept of mutual respect between competitors is thwarted when one (or both) athletes would rather use steroids to improve his or her performance than compete based on individual strength, skill, or talent. However, if health and integrity concerns aren’t enough to convince you, consider this final point. Law students, and indeed lawyers, are fond of the slippery slope argument. I think it finds a comfortable place in this debate. It’s a slippery slope between allowing steroid use with proper medical supervision and eliminating anti-doping regulations. Where is the line to be drawn? Will it now be illegal to use steroids only if taken without proper medical supervision? How can proper medical supervision be proven? How does an athlete prove that the steroids in his or her body were as a result of proper medical supervision and not other means? What about athletes who use more than the recommended dose? What about other forms of doping (hGh or EPO)? Are those next to be permitted under proper medical supervision? It’s difficult to see how regulating the use of steroids in sport is workable. The only way to preserve integrity in sport and protect the health of athletes is through a serious anti-doping approach. Anti-doping efforts are most successful when the â€Å"law† (anti-doping policy) sets forth clear, bright-line rules about when and what substances are prohibited. Although a long way from perfect, WADA has created the most comprehensive anti-doping program in the world (indeed the only anti-doping program most of the world outside of the US models and implements). American professional sports leagues should be looking at ways to model the WADA code in its own anti-doping policies (like the United States Anti-Doping Agency is doing), not seeking ways to excuse steroid use or compromise anti-doping efforts. Steroids have no place in sports.

Passion and responsibility in Edith Warton’s “Ethan Frome” Essay

Set in 1881 Starkfield, Massachusetts, Edith Warton’s _Ethan Frome_ reveals a recurring theme found in literature: â€Å"the classic war between a passion and responsibility.† In the novel, published in 1911, protagonist Ethan Frome confronts his two private passions, his desire to become an engineer that conflicts with his moral responsibility to his family and his passion for Mattie Silver that conflicts with his obligations to his sickly wife, Zenobia Frome. Ethan, being a man of responsibility, places the needs and wants of his family, before his own, which causes him to experience only â€Å"[s]ickness and trouble† and â€Å"that’s what [he’s] had his place full up with, ever since the very first helping† (12). The reader sympathizes with Ethan’s struggles as he abandons his studies at Worcester, considers running away with Mattie, and even attempts suicide with Mattie. When Ethan is confronted with family obligations, his desire to become an engineer ceases and, as a result, he leaves Worcester. Later in his, life he starts to realize that leaving Worcester also meant that he would forget about all of the things he learned. Because Ethan was unable to finish his education as Worcester, he looks at the book that the speaker left him and knows that would be â€Å"things in that book that [he] didn’t know the first word about† (14). Though Ethan had to leave Worcester prematurely, he thinks fondly of his university days and longs to recreate them. Ethan’s â€Å"best  parlour† (112) that he uses as a sanctuary is modeled after a professor he had at Worcester. His professor, a minister, fed Ethan’s curiosity by lending him books. However, Ethan’s sense of responsibility made him give up the knowledge he loved and even years later he clings onto the spark of knowledge that he gained from university. Ethan’s longing to run away with Mattie is obliterated by his overpowering responsibility to his wife. Wharton poses a striking contrast between the two women, using light and warmth to represent Mattie and dark and coldness for Zeena. Mattie brings out a part of Ethan that he had lost when he left Worcester. Ethan embraces this newly found self with the desire to talk to her and not be the shy man he was in his Worchester days. To Ethan â€Å"all his life was lived in the sight and sound of Mattie Silver† (35), and because of her he has found a new happiness. However, this newfound happiness can be eradicated by a mere mention of his wife’s name. Zeena’s name â€Å"threw a chill between† (73) Ethan and Mattie. Zeena’s character juxtaposes the character of Mattie; all the warmth that Mattie brings into the Frome home turns wintry when Zeena is present. Ethan’s responsibility to Zeena causes him to stay in the cold town of Starkfield. Even the townspeople believe that Ethan has â€Å"been in Starkfield too many winters† (7). When Ethan is around Mattie he is filled with â€Å"a warm sense of continuance and stability† (45). Yet Zeena stands in the way of Ethan being with Mattie like he so frequently imagines. This causes Ethan’s heart to be jerking â€Å"to and fro between two extremities of feeling† (95), his responsibilities lie with Zeena but Mattie inflames his passions. Red is the archetypal color for passion and it reflects Ethan and Mattie’s inability to act on their mutual desire for one another. When Mattie first arrives in Starkfield she wears a â€Å"cherry-coloured scarf†(27) and later a â€Å"streak of crimson ribbon† (71) through her hair that catches Ethan’s attention. Ethan â€Å"had taken to the girl from the first day†(*******) and his passion for her never left him. Ethan and Mattie’s rebellious attempt at suicide is inhibited by his thoughts of Zeena. Ethan learns that Zeena wishes to send Mattie away and replace her with a hired girl. He knows that he should respect his wife’s decision but feels that his â€Å"heart was jerking to and fro between two extremities of  feeling† (95). Ethan chooses this path with Mattie because it is her last hope, without living in Starkfield and moving with no job experience she only has one thing to offer. Ethan knows this, but also tries to ignore it thinking that she might get a better life, he tries to help but he â€Å"can’t lift a hand for† (138) Mattie. He has tried every possibility, so together Ethan and Mattie finally go coasting. With Starkfield alight below they â€Å"looked ahead with rigid faces† (138). Everything passes by in a blur, all that matters is that Ethan and Mattie are together and they are in their own world. Mattie suggests going down again b ut this time they will â€Å"never come up anymore† (143). Ethan’s final request is for Mattie to sit behind and † to feel [Mattie] holding [him]† (146). It is Ethan’s own clash of emotions that cause him to agree with Mattie’s suggestion that the two of them should commit suicide by coasting into the elm tree at the bottom of the hill. Everything goes to plan until â€Å"his wife’s face†¦thrust itself between him and his goal† (147), causing him to swerve, but he soon rights it. Instead of hitting the tree head on, the two hit it on the right side. The â€Å"smash-up† (4) is not enough to kill them but it does leave the pair seriously injured. When he hears Mattie’s twittering sounds of pain, Ethan realizes his failed rebellious action and his sense of responsibility returns. Ethan hears his horse begins to whinny and thinks to himself that â€Å"[he] ought to be getting [the horse] his feed† (149). Frome’s injuries remain as a constant reminder of his inability to escape his responsibilities. In _Ethan Frome_ the progonist Ethan Frome cannot escape his responsibilities in his life, whether it be his parents or his wife. Now he also has a new weight to carry, along with the responsibility, it is that Mattie’s condition is his fault. Ethan learned that responsibility trumps passion in all forms, he tried to follow his passions but he could not escape reality. That reality is a life with Zeena taking care of Mattie, and Ethan living his hard life with seeing everyday what he did to the love of his life. Wharton’s use of the responsibility vs. passion motif in her novel Ethan Frome is very apparent. Frome is haunted by his own responsibilities first to his mother and father and then later his responsibility regarding his marriage to Zeena. It is these responsibilities that stand in Ethan’s way of  achieving a â€Å"paradise,† whether it be in the form of an education at Worcester, or a relationship with Mattie Silver.

Essay On Leo Tolstoy - 896 Words

Leo Tolstoy Leo Tolstoy was born on September 9, 1828 in Russia. He died on November 20, 1910. He had three older brothers. Two year later, his mom, nà ©e Princess Volkonskaya, died. When Leo was nine years old his father also died, so his Aunt became his and his brothers legal guardian. Soon, she died, and they were given to another Aunt. He received an education at the University of Kazan, where he did not do very well. He soon had to leave with no degree. He then joined the military and fought in the Crimean war. He soon returned home and became an author. One time, he traveled to Paris and lost all of his money gambling. He soon came home and became a great author. He wrote the works War and Peace.The Year 1805, Anna Karenina, and The†¦show more content†¦Raà ºl Antonio Mora and Estella Mora were her parents. She had one sister named Stella. Pat was raised in a spanish and English speaking home. She got a bachelor’s and master’s degrees from the Univers ity of Texas. She has three children and has been divorced once. 5. Christy Brown (Irish Author) Christy was born on June 5, 1932 in Ireland. When he was born, his left foot was the only thing not affected by paralysis. He died September 6, 1981. He was the 10th of 22 children. His parents were Patrick and Bridget Brown. Doctors considered Christy mentally disabled, be he worked through it with therapy. He did not get any real education in his youth, but he taught himself to read. Christy did eventually attend St Brendan s School-Clinic. He wrote My Left Foot, Down All The Days in 1970, A Shadow on Summer, and Wild Grow the Lilies. 6.William Melvin Kelley William was born on November 1, 1937 in New York City. His parents were Narcissa Agatha Kelley and William Kelley. He attended Fieldston School and Harvard University. He fights hard against racism. William wrote A Different Drummer, Dancers on the Shore, A Drop of Patience,and Dunfords Travels Everywheres. He died February 1, 2017. 7.Robert Frost Robert Frost was born March 26, 1874 in San Francisco, California. His parents were William Prescott Frost Jr. and Isabelle Moodie. His father died from tuberculosis when he wasShow MoreRelatedKreutzer Sonata by Leo Tolstoy Essay example1053 Words   |  5 Pages1) a. By having Pozdnischeff tell his story to someone else, Tolstoy allows the reader to interpret the information for themselves. If the story was told as a first person narrative, the reader would not have had the comparison of values between Pozdnischeff and the other people on the train. b. Tolstoy describes many aspects of the people on the train. He seems to emphasize on their faces and their reactions to the statments spoken by each other character. 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