This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.

This topical book is the first publication that focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system will only be applicable within the European Union, it will also have wide-ranging impacts for non-resident companies.The book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business in the EU through the operation of branches or subsidiaries in member states. It incorporates the perspectives of leading scholars from all over Europe as well as from third countries such as the United States, and provides in-depth analysis of the key aspects which would affect third countries, such as: withholding taxation, taxation of transparent entities, and transfer of assets to third countries. Corporate Income Taxation in Europe will provide essential insights to academics, practitioners and policymakers in the field of taxation. It will also interest those looking ahead to future tax reforms in the EU, or considering how a similar model may be applied elsewhere. Contributors: K. Andersson, K. Becker, Y. Brauner, J. Englisch, D. Gutmann, C.-A. Helleputte, W. Hellerstein, C. HJI Panayi, C. Kaeser, M.A. Kane, T. Keijzer, E.C.C.M. Kemmeren, R. Lyal, G. Maisto, P. Pistone, R. Seer, D.S. Smit, C. Spengel, J. van de Streek, E. Traversa, D. Weber

This volume offers a new, synthetic overview of the structure and ritual shape of the Roman Mass from its formative period in late antiquity to its post-Tridentine standarisation. Starting with the Last Supper and the origins of the Eucharist, Uwe Michael Lang constructs a narrative that explores the intense religious, social, and cultural transformations that shaped the Roman Mass. Lang unites classical liturgical history with insights from a variety of other disciplines that have drawn attention to the ritual performance and reception of the mass. He also presents liturgical developments within the broader historical and theological contexts that affected the celebration and experience of the sacramental rite that is still at the heart of Catholic Christianity. Aimed at scholars from a broad swathe of subjects, including religious studies, history, art history, literature, and music, Lang's volume serves as a comprehensive history of the Roman Mass over the course of a millenium.

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law. During the past two years the growing role of state aids and EU fundamental rights have confirmed the trend that steers them towards having an equivalent impact on direct taxation as compared to the one traditionally had by fundamental freedoms. The developments of secondary law have been more marginal instead, confirming the difficulties in producing secondary legislation on direct taxes. This edition contains selected relevant information available as of 30 June 2020 and retains all of the features and tools contained in the previous editions.

This volume features a collection of papers on emerging concepts, significant insights, novel approaches and ideas in information systems research. It examines advances in information systems development in general, and their impact on the development of new methods, tools and management. The book contains invited papers selected from the 27th International Conference on Information Systems Development (ISD) held in Lund, Sweden, August 22 - 24, 2018. The revised and expanded papers present research that focuses on methods, tools and management in information systems development. These issues are significant as they provide the basis for organizations to identify new markets, support innovative technology deployment, and enable mobile applications to detect, sense, interpret and respond to the environment.

On the afternoon of August 15, 1969, Richie Havens took the stage at the Woodstock Music and Art Fair, welcoming a crowd of several hundred thousand to the green fields of Max Yasgur's farm. Havens was the first act - the legendary festival, years in the making, was finally beginning. Nothing would be the same after. But the story of the legendary festival begins with Michael Lang, a kid out of Bensonhurst, Brooklyn, who liked to smoke a joint and listen to jazz and who eventually found his way to Florida, where he opened a head shop and produced his first festival - Miami Pop, featuring Jimi Hendrix, Frank Zappa, and others. In the late '60s, after settling in Woodstock, he began to envision a music and arts festival where folks could come and stay for a few days amid the rural beauty of upstate New York. The idea crystallized when Lang talked it over with Artie Kornfeld, a songwriter and A and R man, and with two other young men they formed Woodstock Ventures. They booked talent, from Janis Joplin and the Who to the virtually unknown Santana and Crosby, Stills and Nash; won over agents and promoters; brought in the Hog Farm commune to set up campgrounds; hired a peacekeeping force; took on fleets of volunteers; appeased the Yippies; and, were run out of one town and found another site weeks before the festival. On the ground with the talent, the townspeople, and his handpicked crew, Lang had a unique and panoramic perspective of the festival. Enhanced by interviews with others who were central to the making of the festival, "The Road to Woodstock" tells the story from inspiration to celebration, capturing all the magic, mayhem, and mud in between.

This volume features a collection of papers on emerging concepts, significant insights, novel approaches and ideas in information systems development. It examines advances in information systems development in general, and their impact on the development of new methods, tools and management. The book draws on selected invited papers from the 26th International Conference on Information Systems Development (ISD) held in Larnaca, Cyprus, September 6 - 8, 2017. The revised and expanded papers present research that focuses on methods, tools and management in information systems development. These issues are significant as they provide the basis for organizations to identify new markets, support innovative technology deployment, and enable mobile applications to detect, sense, interpret and respond to the environment.

This volume is a collection of papers on emerging concepts, approaches and ideas in information systems research. It examines theoretical and methodological issues related to both information systems development in general and the complexity of information systems as socio-technical systems. The book draws on invited papers selected from the proceedings of the 25th International Conference on Information Systems Development (ISD) held in Katowice, Poland, August 24 - 26, 2016. The invited conference papers were revised and expanded and present research that is focused on context, creativity, and cognition in information systems development. These issues are significant as they provide the basis for organizations to identify new markets, support innovative technology deployment, and enable mobile applications to detect, sense, interpret, and respond to the environment.

Information Systems Development: Business Systems and Services: Modeling and Development, is the collected proceedings of the 19th International Conference on Information Systems Development held in Prague, Czech Republic, August 25 - 27, 2010. It follows in the tradition of previous conferences in the series in exploring the connections between industry, research and education. These proceedings represent ongoing reflections within the academic community on established information systems topics and emerging concepts, approaches and ideas. It is hoped that the papers herein contribute towards disseminating research and improving practice.

Information Systems (IS) as a discipline draws on diverse areas including, technology, organisational theory, management and social science. The field is recognized as very broad and encompassing many themes and areas. However, the development of artefacts, or information systems development (ISD), in the broadest sense, is a central concern of the discipline. Significantly, ISD impacts on the organisational and societal contexts through the use of the artefacts constructed by the development. Today, that impact also needs to be evaluated in terms of its effects on the environment. Sustainable, or "green," IT is a catch-all term used to describe the development, manufacture, management, use and disposal of ICT in a way that minimizes damage to the environment. As a result, the term has many different meanings, depending on the role assumed in the life span of the ICT artefact. The theme of the proposed work is to critically examine the whole range of issues around ISD from the perspective of sustainability. Sustainable IT is an emerging theme in academic research and industry practice in response to an individual concern for the environment and the embryonic regulatory environments being enacted globally to address the environmental impact of ICT. In this work we intend to bring together in one volume the diverse research around the development of sustainable IS.

This book introduces ongoing reflections within the research community on established information systems development topics and emerging concepts, approaches and ideas in the field of healthcare information systems. By promoting research on theoretical and methodological issues related to both information systems development in general and healthcare information systems in particular, it presents current research in order to promote improved practice. It comprises a selection of the best papers presented at the 24th International Conference on Information Systems Development (ISD) held in Harbin, China, August 25 - 27, 2015.

Information System Development Improving Enterprise Communication are the collected proceedings of the 22nd International Conference on Information Systems Development: Improving Enterprise Communication ISD 2013 Conference, held in Seville, Spain. It follows in the tradition of previous conferences in the series in exploring the connections between industry, research and education.

These proceedings represent ongoing reflections within the academic community on established information systems topics and emerging concepts, approaches and ideas. It is hoped that the papers herein contribute towards disseminating research and improving practice.

The conference tracks highlighted at the 22nd International Conference on Information Systems Development (ISD 2013) were: ApplicationsData and OntologiesEnd UsersEnterprise EvolutionIndustrial cases in ISDIntelligent Business Process ManagementModel Driven Engineering in ISDNew TechnologiesProcess ManagementQuality"

Information Systems (IS) as a discipline draws on diverse areas including, technology, organisational theory, management and social science. The field is recognized as very broad and encompassing many themes and areas. However, the development of artefacts, or information systems development (ISD), in the broadest sense, is a central concern of the discipline. Significantly, ISD impacts on the organisational and societal contexts through the use of the artefacts constructed by the development. Today, that impact also needs to be evaluated in terms of its effects on the environment. Sustainable, or "green," IT is a catch-all term used to describe the development, manufacture, management, use and disposal of ICT in a way that minimizes damage to the environment. As a result, the term has many different meanings, depending on the role assumed in the life span of the ICT artefact. The theme of the proposed work is to critically examine the whole range of issues around ISD from the perspective of sustainability. Sustainable IT is an emerging theme in academic research and industry practice in response to an individual concern for the environment and the embryonic regulatory environments being enacted globally to address the environmental impact of ICT. In this work we intend to bring together in one volume the diverse research around the development of sustainable IS."

This monograph assimilates new research in the field of low-dimensional metals. It provides a detailed overview of the current status of research on quasi-one- and two-dimensional molecular metals, describing normal-state properties, magnetic field effects, superconductivity, and the phenomena of interacting p and d electrons. It includes a number of findings likely to become standard material in future textbooks on solid-state physics.

Information Systems Development (ISD) progresses rapidly, continually creating new challenges for the professionals involved. New concepts, approaches and techniques of systems development emerge constantly in this field. Progress in ISD comes from research as well as from practice.

This conference will discuss issues pertaining to information systems development (ISD) in the inter-networked digital economy. Participants will include researchers, both experienced and novice, from industry and academia, as well as students and practitioners. Themes will include methods and approaches for ISD; ISD education; philosophical, ethical, and sociological aspects of ISD; as well as specialized tracks such as: distributed software development, ISD and knowledge management, ISD and electronic business / electronic government, ISD in public sector organizations, IOS.

Information Systems Development (ISD) progresses rapidly, continually creating new challenges for the professionals involved. New concepts, approaches and techniques of systems development emerge constantly in this field. Progress in ISD comes from research as well as from practice.

This conference will discuss issues pertaining to information systems development (ISD) in the inter-networked digital economy. Participants will include researchers, both experienced and novice, from industry and academia, as well as students and practitioners. Themes will include methods and approaches for ISD; ISD education; philosophical, ethical, and sociological aspects of ISD; as well as specialized tracks such as: distributed software development, ISD and knowledge management, ISD and electronic business / electronic government, ISD in public sector organizations, IOS.

Information Systems Development (ISD) progresses rapidly, continually creating new challenges for the professionals involved. New concepts, approaches and techniques of systems development emerge constantly in this field. Progress in ISD comes from research as well as from practice. This conference will discuss issues pertaining to information systems development (ISD) in the inter-networked digital economy. Participants will include researchers, both experienced and novice, from industry and academia, as well as students and practitioners. Themes will include methods and approaches for ISD; ISD education; philosophical, ethical, and sociological aspects of ISD; as well as specialized tracks such as: distributed software development, ISD and knowledge management, ISD and electronic business / electronic government, ISD in public sector organizations, IOS.

This monograph assimilates new research in the field of low-dimensional metals. It provides a detailed overview of the current status of research on quasi-one- and two-dimensional molecular metals, describing normal-state properties, magnetic field effects, superconductivity, and the phenomena of interacting p and d electrons. It includes a number of findings likely to become standard material in future textbooks on solid-state physics.

The ongoing debates on the present state and the future of the Roman Catholic worship are not confined to specialists, but are clearly of interest to a wider public, as the responses to the Sacra Liturgia UK conference, held in London in July 2016, have shown. This volume contains the proceedings of the conference and raises the question of how to bring to fruition the insights and instructions of the Second Vatican Council and its key document on the liturgy, Sacrosanctum Concilium, in the life of the Church today. The initial contribution from Robert Cardinal Sarah, Prefect of the Congregation for Divine Worship and the Sacraments, calls for a fuller implementation of Sacrosanctum Concilium. Following on from this other leading figures and liturgical scholars, such as Joris Geldhof, David Fagerberg and Alcuin Reid, examine Catholic worship from a variety of perspectives, including historical, pastoral, social, cultural and artistic themes. Taken together, these chapters present another crucial step along the route of authentic liturgical renewal in the contemporary world.

This volume is a collection of papers on emerging concepts, significant insights, and novel approaches on information systems development (ISD). It examines and investigates up-and-coming trends in ISD in general, emphasizing benefits and risks of Artificial Intelligence in the development and operation of Information Systems. The book draws on invited papers selected from the proceedings of the 30th International Conference on Information Systems Development hosted by Babeș-Bolyai University, Cluj-Napoca, Romania, August 31 - September 2, 2022 (ISD2022). The theme of ISD2022 was “Artificial Intelligence  for Information Systems Development and Operations�. The conference focused on the interplay between Information Systems and Artificial Intelligence, trying to emphasize novel, smarter automation approaches and the mitigation of risks related to AI adoption. Primary readership of the volume are researchers interested in methodological and operational perspectives related to ISD in general, and to AI adoption as a means of digital transformation in particular.

This volume features a collection of papers on emerging concepts, significant insights, novel approaches and ideas in information systems development (ISD). It examines and investigates up-and-coming trends in ISD in general, emphasizing the continuous collaboration between developers and operators to optimize the software delivery time. The book gathers selected papers from the 29th International Conference on Information Systems Development held at Universitat Politecnica de Valencia, Spain, September 8-10, 2021. The theme of ISD2021 was "Crossing Boundaries between Development and Operations (DevOps) in Information Systems." The revised and extended papers focus on the influences among information systems, organizational structures, processes and people from its conception to its operation. They examine methodological issues and ways in which the IS designers, developers and operators are transforming organisations and society through information systems.

This volume features a collection of papers on emerging concepts, significant insights, novel approaches and ideas in information systems development (ISD). It xamines advances in ISD in general and investigates emerging trends that will shape the ISD research agenda beyond 2020. The book gathers selected papers from the 28th International Conference on Information Systems Development held in Toulon, France on August 28-30, 2019. The revised and extended papers explore the mutual influences between information systems and organizational structures, processes and people, and promote research into methodological issues and ways in which the IS designers and developers are transforming organizations and society through information systems. Chapter "Smart Grid Challenges through the lens of the European General Data Protection Regulation" is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com

Martin Michael Lang leistet einen theoretischen Beitrag zum Verstandnis der burgerlichen Demokratie Brasiliens und der Ableitung struktureller Forderungen zur Stabilitat des politischen Systems. Die Annaherung zum Gegenstand folgt uber die analytische und politische Interpretation der Vergangenheit der zentralen Werke von Alexis de Tocqueville und Gilberto Freyre. Der Autor konzipiert aus den vier Theorieelementen Geografie, Aristokratie, Religion und Sklaverei ein theoretisches Modell brasilianischer Burgerlichkeit, welches schliesslich um relevante Forderungen moderner demokratischer Burgerlichkeit im Sinne Tocquevilles erganzt wird. Die dieser Arbeit zugrunde liegende These geht mit Freyre davon aus, dass der wesentliche Charakter eines politischen Systems auf seine Ursprunge zuruckgefuhrt und aus diesem analysiert werden kann.