Commercial banks UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders... multinationals Google and Apple using the Double Irish and other tax avoidance strategies... governments granting fiscal sweetheart deals behind closed doors (as in Luxembourg) the stream of news items documenting the crisis of global tax governance is not about to dry up. Much work has been done in individual disciplines on the phenomenon of tax competition that lies at the heart of this crisis. Yet, the combination of issues of democratic legitimacy, social justice, economic efficiency, and national sovereignty that tax competition raises clearly requires an interdisciplinary analysis. This book offers a rare example of this kind of work, bringing together experts from political science, philosophy, law, and economics whose contributions combine empirical analysis with normative and institutional proposals. It makes an important contribution to reforming international taxation.

By presenting the work of the RILEM Technical Committee 245-RTE, the book provides an overview of the existing techniques for the reinforcement of timber elements, joints and structures. It consists of two parts: part I examines state-of-the-art information on reinforcement techniques, summarizes the current status of standardization, and covers STS, GiR, FRP and nanotechnology. In part II several applications of reinforcement are discussed: these include traditional structures, traditional timber frame walls, light-frame shear walls, roofs, floors, and carpentry joints. The book will benefit academics, practitioners, industry and standardization committees interested in the reinforcement of existing timber elements, joints and structures.

The collective work deals with the problems of if, how, and why the histories of German Nazism and Soviet Communism should and could be situated within one coherent narrative. As historical phenomena, can Communism and Nazism fruitfully be compared to each other? Do they belong to the same historical contexts? Have they influenced, reacted to or learned from each other? Are they interpreted, represented and used together by posterity? The background of the book is twofold. One is external. There is an ongoing debate about the historical entanglements of Communism and Nazism, especially about Auschwitz and Gulag, respectively. Our present fascination with the evil history of genocide has situated the Holocaust as the borderline event in Western historical thinking. The crimes against humanity perpetrated by the Soviet Communist regime do not have the same position but are considered more urgent in the East and Central European states that were subdued by both Nazi and Communist regimes. The other, internal background is to develop an analytical perspective in which the "comnaz" nexus can be understood. Using a complex approach, the authors investigate Communist and Nazi histories as entangled phenomena, guided by three basic perspectives. Focusing on roots and developments, a genetic perspective highlights historical, process-oriented connections. A structural perspective indicates an attempt to narrow down "operational" parallels of the two political systems in the way they handled ideology to construct social utopia, used techniques of terror, etc. A third perspective is genealogical, emphasizing the processing and use of Communist and Nazi history by posterity in terms of meaning and memory: What past is worth remembering, celebrating, debating-but also distorting and forgetting? The chapters of the book address phenomena such as ideology, terror, secular religion, museum exhibits, and denial.

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

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Michael Dietsch took the mixology community by storm when he brought back a popular drink from colonial times, the shrub. Not the green, leafy kind that grow in the ground, but a vintage drink mixer that can be spiked with alcohol or prepared as a soda. Drinkers, bartenders and the media embraced the book. This new edition features a foreword by Paul Clarke, the Executive Editor of Imbibe magazine and author of The Cocktail Chronicles. Here is the definitive guide to making and using shrubs.

Whiskey is booming in popularity. Craft distilleries are making whiskeys not just from corn, rye and malted barley but also from grains such as quinoa and triticale. Cocktail lovers embrace the earthy, bitter, savoury notes from “brown� spirits. Here Michael Dietsch offers a little bit of history and a lot of delicious recipes—each of which has a story. This book is a pleasure to read and use.

The second volume of "Osteologia" - the proceedings of the annual meetings of the German Society for Osteology - differs from the first one in two ways. In contrast to the preceding one this issue is written in English. There had been good reasons for this decision but there had been equally good arguments against it by some board members. We therefore consider this to be a trial. Being aware of the difficulties to prepare a book not in one's mother tongue the editors only made minor corrections of the authors' con tributions. Having published with the first proceedings an overview of the various fields of research on osteology in our country, the conference of the German Society for Osteology now deals with special subjects and so will this conference report. The main heading of this book being "Generalized bone diseases." One chapter will deal with new developments in the field of osteology and another presents unusual cases presented at the meeting. Our hopes are that the efforts of the German Society for Osteology, the local organizers and the editors will find some acknowledgement. Our thanks are due to the authors for their contributions as well as to the publishing house."

How seriously are we to take Seneca s philosophizing in the Epistulae morales? Much of their content seems inconsistent and designed for mere effect. This study reveals how Seneca s choice of words and intellectual acuity are subordinated to the pedagogical aim of gradual persuasion. It becomes apparent that Seneca s formulation is tactical and that his statements must be interpreted in terms of their specific psychological intent."

Central banks have become the go-to institution of modern economies. In the wake of the 2007 financial crisis, they injected trillions of dollars of liquidity - through a process known as quantitative easing - first to prevent financial meltdown and later to stimulate the economy. The untold story behind these measures, and behind the changing roles of central banks generally, is that they have come at a considerable cost. Central banks argue we had no choice. This book offers a powerfully original examination of why this claim is false. Using examples from Europe and the US, the authors present and analyse three specific concerns about the way central banks in developed economies operate today. Firstly, they show how unconventional monetary policies have created significant unintended negative consequences in terms of inequalities in income and wealth. They go on to argue that central banks may have become independent of governments, but have instead become worryingly dependent on financial markets. They then proceed to analyse how central bankers, despite being the undisputed experts on monetary policy, can still err and suffer from multiple forms of bias. This book is a sobering and urgent wake-up call for policy-makers and anyone interested in how our monetary and financial system really works.

By presenting the work of the RILEM Technical Committee 245-RTE, the book provides an overview of the existing techniques for the reinforcement of timber elements, joints and structures. It consists of two parts: part I examines state-of-the-art information on reinforcement techniques, summarizes the current status of standardization, and covers STS, GiR, FRP and nanotechnology. In part II several applications of reinforcement are discussed: these include traditional structures, traditional timber frame walls, light-frame shear walls, roofs, floors, and carpentry joints. The book will benefit academics, practitioners, industry and standardization committees interested in the reinforcement of existing timber elements, joints and structures.

Eine Einfuhrung in das Arbeiten mit LaTeX. Das Buch ist gegliedert in einen Anfangerteil fur Neueinsteiger und einen weiteren Teil fur Leser, die schon ihre ersten Schritte mit LaTeX gemacht haben. Eine Besonderheit ist die konsequente Gegenuberstellung von Ein- und Ausgabe."