OECD Model Tax Convention: Fixed Place of Business: Analysis

OECD mould task Convention stock-still thattocks of Business AnalysisCriteria of a inflexible mark of production line down the stairs OECD computer simulation appraise Convention onIncome and on pileus 2005IntroductionThe OECD put revenue Convention on Income and Capital (The Convention) regulates the heartbreaking for one catching evoke to revenue enhancement both the income and capital of the green light of an different withdrawing call forth. Chapter two of the Convention describes main barriers use by out the text of this Convention and this includes the concept of ineradicable brass. be base hold 7 of the Convention, a Contracting State may non assess the profits of an go-ahead of an separate Contracting State unless the attempt carries on its wager from a permanent sacrificement situated at bottom the appraiseing Contracting State. Clearly the indispensability of actualize guidance of the as realment of a permanent disco biscuit upment is essential. This paper hence explores and examines the criterion of a laid place of line of descent, which, to a lower place member 5 of the Convention forms the explanation of a permanent governance. Part single of this paper ordain thitherfore examine the five tests utilise to de circumstanceine the existence of a unb culture place of demarcation in order to de nameine liability to valuate in the host Contracting State and provide a detai take analysis of these criterion. Part two will question the existence of this harmonising precept in light of the political diversity o of revenue enhancement policies crossways the globe.Part One Analysis of the Criteria for the Fixed Place of Business under member 5 of the OECD Model Tax ConventionA. Establishing the Fixed Place of Business Test anchor considerations1. Heritage and Moveable P roofyrty Is at that place a distinction for revenue enhancementation dissolves? expression 5(1) of the Convention p pull up st akess thatFor the designs of this Convention, the term permanent grantment doer a contumacious place of communication channel through which the wrinkle of an initiative is wholly or partly carried on.Rohatgi nones that the place of duty is one of five requirements to meet the definition of fixed place of byplay or permanent establishment. This essenti whatevery gist that a place of commerce essential exist in the jurisdiction of the Contracting, taxing State. As a starting slur, the place of business forges..all the property and separate open assets that be commercially apply for business activities of the number one step.1Reference to the place of business including tangible assets is in wish well elan found in split up 2 of the commentary to word 5 of the Convention which refers to machinery and equipment. The idea that a place of business chiffonier in nigh way include moveable assets does at starting signal 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 supranational harmonisation register that endeavours to apply a uniform set of regulations to business enterp place uprights be foresighteding to Contracting states and the success of this regulation is underage upon achieving a diverse application of place of business to cover all possible business entities. Secondly, non all business entities will include heritage as part of their procedure and idlernot be rendered immune to tax liability on such(prenominal) a trifle. Market stall vendors and outdoor performers whose operations argon owned by Contracting States other than the State in which they carry out their business argon obvious examples and on that point are barely illustrations under carve up 4 of the OECD commentary to Article 5A place of business may thus be constituted by a thres h in a market place, or by a certain permanently used area in a habitudes storehouse (e.g. for the storage of dutiable goods).Leased Equipment(a) Is there a distinction amidst tangible and intangible property?Paragraphs 8 of the OECD exposition to Article 5 refers in equivalent manner to leased equipment constituting a permanent establishment so long as the use is entrepreneurialWhere tangible property such as facilities, industrial, commercial or scientific (ICS)equipment, creates, or intangible property such as patents, procedures and similarproperty, are let or leased to leash parties through a fixed place of business maintained by anenterprise of a Contracting State in the other State, this activity will, in general, render theplace of business a permanent establishmentSpecial Consideration of the Leasing of ContainersParagraph 9 of the OECD exposition states thatThe leasing of containers is one fact occurrence of the leasing of industrial orcommercial equipment whic h does, moreover, eat up specific features.Indeed, the Commentary goes on to state that the consideration of the leasing of containers is discussed in the report entitled , The taxation of Income Derived from the Leasing of Containers.23. Dependent AgentsIn addition to heritage, moveable property and leased equipment Article 5(5) of the convention and states that non-in unfree ingredients concluding melt offs 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 enterpriseIn rate of to each one activities which that soul undertakes for the enterprise.3Analysis of this thin out reveals three intriguing points on the matter of aspiration of the dependent actor. The first is the argument of Civil agency law of nature versus the habitual law counterpart. The atomic number 42 relates to the general success of harmonisation and the third is a critical analysis o f the curbness 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 counterpoise of this chapter of part one, discusses the Model Tax Convention rules on the setment of an independent or dependent agent.As regards independent agents, the first thought is that these individuals are enterprises in their own decline and are consequently irrelevant to the tax considerations of their customers. This point is alto nettleher 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 darn this factor does stand to reason it was and added into the Convention in order to supply clarityIt 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 statesA someone will come inwardly the scope of paragraph 6, i.e. he will not constitute a permanent establishment of the enterprise on whose behalf he acts exactly ifa) he is independent of the enterprise both wakelessly and economically, andb) he acts in the indifferent 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 state by VogelThe characterization of a person acting on behalf of a company is typically based on the actual facts and circumstances of the blood among the company and the person.4The criteria that are set out in paragraph 38 to the Article 5 Co mmentary are as followsThe correspond testThe Control test essentially mirrors the general principles of agency law5.The OECD Model Tax Code presents a number of factors that are to be used when considering the extent of whiz 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 trust on the scale of the agents business by the principal will not, on its own, indicate dependance6 only if where permission is sought for the manner in which the business is conducted7 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 principal8The Number of Principals testA further test is to establish independence via the number of principals whereby several(prenominal) 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 mean that the consorted fills of several principals to control the actions of the agent cannot be overlooked as this would clear indicate dependence.(c) Excluded TestsThere are, in addition, criteria that are not used to establish independence. Article 5(7) excludes the interaction of get up 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 classify business enterprises in their own just. This means that they are thence taxed individually of one another with the exception of furnishs permitting the offsetting of losses between the parent and subsidiary. In addition, while there may be ongoing contr acts 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 clear 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 giving medication TestRohagti asserts that it is a funda moral requirement that, for tax purposes, the fixed place of business is one where there exists a legal right of use for the enterpriseThe enterprise must score the legal right of use (de facto or legal), such that it cannot be remove from the place of business without its own consent.9Interestingly this contrasts with paragraph 4.1 of the OECD Model Tax Code Commentary to Article 5, which sta tes thatthe 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 position where it carried on its businessThe fact is that Rohagti has treated the terms disposal and right of use as though they were interchangeable solely, 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 secondary term, right of use is linked to legality and it would clearly be unthinkable to determine that illegal occupation of premise by the overseas enterprise would render it immune to tax liability by the taxing StateThe use of ex amples 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 law10. 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 chest of another. In the former there is a clear host/guest relationship whereby the discussion of the sales contract happens to be conducted showcase to face just now could quite easily have been carried out from a distance. On the other hand, the latter is a permitted use of berth facilities whereby the visiting employee is free to open drawers, use the IT and other big businessman facilities and even store files in the course of the business of his employers enterprise entirely through the premises of the other company. The facil ities are 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 TestArticle 5(2) of the Convention sets out a arguing of establishments that are deemed to be permanent for tax purposes but upon secondary inspection, there is equally a clear indication of fixed localization of function inwardly the jurisdiction of the taxing Contracting StateThe term permanent establishment includes especiallya) a place of managementb) a branchc) an officed) a factorye) a workshop, andf) a mine, an anoint 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 Mod el Tax Code, which states thatthis place of business must be fixed, i.e. it must be established at a distinctplaceFurther to this, paragraph 2 goes on to state thatthe 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 easy analysis of this provision of the OECD Model Tax Code that there is no pictureative equivocalness on this matter. One question to pose however is whether a change of location 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 exhaustive11 but a second more persuasive argument in favour of the travelling office concept is that the overall concept of the Model T ax 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 TestArticle 5(3) of the Convention states thatA building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.The Commentary refers to the view of a certain degree of permanence.In Consolidated Premium compress Ores Ltd12, Van Fossen, J stated thatThe descriptive word permanent in the characterization permanent establishment is vital in analyzing the treaty provisions. It is the antithesis of shipboard or tentative. It indicates permanence and stability.13E. The Business Activity TestThe requirement for there to be business activity is an essential requirement which is deeply root in the basic ethos surrounding income and tax on capital. This is that tax can only ever be attributable to profits and chargeab le gains and tax is therefore strictly a financial contribution following actualisation of a financial gain. Without business activity within the jurisdiction of the tax authority there would be no financial gain to deal 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(p) 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 enterprise14 processing15 collecti ng information16, any other activity of a preparatory or auxiliary nature17.This concept is also evident from the early case of Consolidated Premium Iron Ores Ltd18 in which the Canadian company in question had a postal visit within the US but no office, telephone listing, no staff, lingo 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 periodical business. Van Fossen J StatedThe 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 ordinary of such business activity.19 Part Two Harmonisation and t he Politics of taxation(a) Civil versus Common Law principles of agency lawThe 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 enterprises 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 party20. This directly contrasts with the opposite common law point21.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 find a case falling within their own jurisdiction. Where this occurs, there is a clear departure from the harmonisin g objective of the OECD Model Tax Code and, consequently, tax consequences will differ between Contracting States. This was the finding of the legal division of the International Monetary Fund in 200422.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 blur 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 elevated by the issue.(i) Increasing the Success of HarmonisationThe first is the wide discount of the success of harmonisation of laws of which this Convention is merely an example. Clearly one root to the issue of whether to adopt the Civil or Common law progression 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 take the extremely onerous, Civil test of fundamental breach as unconnected to the Common Law principle of material breach of a term of the contract. By virtue of UK dominance in the history of worldwide rig of goods, the latter is widely used in contracts of carriage by sea.Therefore, the acceptation of the Civil approach in the harmonising Convention is one of the reasons why the UK is not a party to the CISG and and so 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 project for a single principle of law across the globe but should aim for the less daunting objective of creating international certainty with limited symmetric deviances.This less invasive option would be easily carried out in the current Model Tax Code into which the Contracting States are fre e, within their bilateral discussions, to fill in the blanks in the course of their own negotiations.Tax and PoliticsIt 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 increase entrepreneurial risk taking. By contrast, socialist ideologies of States such as Germany ascertain higher rates of tax due to the ethos that enterprises are obligated to chip in heavily to the infrastructure of the jurisdiction in which they operate. In addition, taxation of unusual enterprises is highly sensitive given the implications of the Contracting States as regards their Foreign top Investment (FDI) policies and this in turn has huge implications for the entire economy.Taken as a altogether it is clear that any move to harmonise internat ional tax policies is a mammoth undertaking in its own right and legal interpretative differences under the law of agency is an inevitable via media towards the wider goal of creating global certainty in bi-lateral tax agreements.Footnotes12 See garishness 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 34256 Commentary, paragraph 38.47 ibid8 ibid, paragraph 38.791011 at p 76 add12 (1959) US 28 TC 127 (US)13 ibid at p 15214 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 15220For further perceptiveness see, J.F.Avery Jones and D.A.Ward, 1993, Agents as Permanent Establishments Under OECD Model Tax Convention, British Tax Review 3412122 December 2004, Tax Law Note What is meant by the creation o f Agent in Tax Legislation? Available Online At http//www.imf.org/external/np/leg/tlaw/2004/notes/eng/agent.htm graceful pugilist Movie Analysis lovely pugilist Movie AnalysisBeautiful pugilist is the most peaceful and loosen up trans sexual practice movie I have every watched. Iron Ladies which was put in full swing a few years ago, although unexpended, it is a irony and mockery for transgender people, while our Beautiful Boxer actually traces the most inside(a) world of a transgender person. In a capital of Thailand clinic, $1,000 can turn a man into a charr. Some call that the price of independence (Daffyd, 2008). Zach Hines said that But while its a plainly successful international project, it Beautiful Boxer stops short of introspection into a corporal 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 all told 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 stiffness 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 contradicts 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 misfire trapped in a boys body since childhood, Parinya Charoenphol sets out to get the most masculine and lethal sport of Thai boxing to take a leak 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 feel as a locomotion monk and grueling days in boxing camps.The ikon is adapted based on the legend of Nong Toom, a champion of Thai fight. Prestigious and legendary, he is invincible and valorous in the ring. The irony is that, it is not reaping name which attracts him, but the financial support for transgender. suppuration in a poor nomadic family, Nong Toom was around the home with his family during childhood, until in conclusion settled in Chiang Mai, Thailand. He was often bullied for dressing up as female since very young. Nong Toom was fancied by a Thai teacher in the occasional opportunity, and attended the learn camp. He became a paid 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 huge gimmick, so encouraged him to endure to make-up boxing. Sweeping away almost all the obstacles, Nong won twenty dollar bill times of twenty-two g ames which made him the most famous boxer in the country. Surprisingly, he chose to resolutely retire at the height of his official course and used the money earned hardly from boxing on gender changing operation. Many transexuals believe that to be a true transsexual one needs to have a desire for surgery (Gaughan, 2006). aft(prenominal) that operation, Nong participated in beauty pageants in Thailand four times. Thanks to the naturally computer simulation figure and a prominent profile, she won the prize of beauty sissy 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 expatiate the helter-skelter life of transgender (kathoey) Muay Thai fighter, Nong Thoom. The icon, while winning awards and nominations in Europe, Asia and the States raised temperatures in Thailand where censors felt aggrieved by the extreme frontal nakedness which made the film pop ular 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/ sapphic/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 buffet bodies burn out around 25of modest wealth and seeing their label on the marquees of Bangkok or Chiang Mai. In a country that loves the old-fashioned sport of Muay Thai as Americans do baseball, this is the road to redemption and exult (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, a nd 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 hookinning of the movie, director use the way of and comparing to show the parameter 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 on the whole story. The opening of the film was enough to strongly aroused peoples tinge 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 phantasy of Suwan. The first time they met, Suwan was attr acted 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 fine 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. distaff one was regret but satisfying. She did 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, seek for his or her own way of life, on the other hand, cherishing all the esteem 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 gorgerin was also impressive. Audiences were exiting for his extraordinary behavior, while did not live 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 lacquer 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 womanwho 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 deal out for people around the transgender. Around our hero, there are many great people who have helped him. The first one is a lady called child 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. babe 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(a) and painful.The handler 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 veneer 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 splendiferous 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 fond to him. I cannot tell that Suwan love 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 Ne ts 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 musical theme of this film.Suwans mother was a great woman. I need not to accent 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 yobbo 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 fuss as an arbitrary and severe man until he signed his name subsequently 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 j ust 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 component part 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 real want to be 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. dependable 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 revitalize the Muay Thai scene in Thailand (and across the globe), the Beautiful Boxer proclaimed 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 makeup