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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.
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.
Information Systems Development: Reflections, Challenges and New
Directions, is the collected proceedings of the 20th International
Conference on Information Systems Development held in Edinburgh,
Scotland, August 24 - 26, 2011. 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 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.
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 celebration of the liturgy of the Holy Eucharist is one of the
central issues in the Roman Catholic Church today. To mark the
"Year of the Eucharist", the Society of St. Catherine of Siena held
a conference on the Eucharistic liturgy at Oxford in 2005. This
book contains the energetic and fruitful reflection of the scholars
present at the conference. The contributions are academically
demanding yet accessible to a wider audience. The collection does
not seek a solution to the current problems, rather it promotes an
open discussion about the theological, philosophical and historical
issues surrounding the celebration of the liturgy and its future as
well as paying attention to the increasing interest in the
pre-conciliar rites.
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."
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"
70 experts convened for a joint conference on CFC legislations in
Rust (Austria) from 3-6 July 2003. 23 National Reports from nearly
all EU countries as well as Australia, the Czech Republic, Estonia,
Hungary, Israel, Lithuania, New Zealand and Norway deal with
domestic CFC provisions and the influence of DTCs and EC law on CFC
legislations. These National Reports and a summarizing General
Report have been compiled and published in this volume.
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 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.
One of the major objectives of tax treaties has been the avoidance
of international double taxation. This is generally accomplished
through the agreement of each country to limit, in specified
situations set out in double tax treaties, its right to tax income
earned from its territory by residents of another country. The OECD
Model Tax Treaty, other model conventions, and the bilateral
treaties drafted in accordance with these models, allocate the
taxing rights between the state of source and the state of
residence. The source rules for income taxation are determined by
Articles 6 through 21 of the OECD Model Convention. These rules are
the product of a rather long history and it seems difficult to
justify the scope of some in today's world. Courts, tax
administrators, and practitioners are confronted with a growing
number of interpretation and application problems. In a globalized
world with ever-increasing cross-border streams of income such
problems command more and more attention. This book is designed to
analyze the allocation rules of the OECD Model Tax Convention and
its equivalents in bilateral tax treaties. The distinguished
contributors to the work examine the justification for these rules
- as well as their scope - and highlight the most relevant
interpretation and attendant application problems. In addition
they'll suggest how such rules should be modified and examine
possible alternatives.
Third countries are not bound by European law; however, saying that
EU Member States are not bound by European law in their relations
with third countries would be incorrect. The judicial developments
of European tax law based on the application of fundamental
freedoms by the European Court of Justice has turned relations with
third countries into one of the most controversial areas of
European tax law, giving rise to a significant degree of legal
uncertainty. The first waves of direct tax cases decided by the ECJ
on the relations with third countries have not entirely solved the
main critical issues arising in such context, including the ones
involving the external scope of fundamental freedoms. Consequently,
the expert analysis contained in this book will be of significant
interest to many international tax practitioners and academics
throughout the world.
Among the vitally important areas this book addresses...
- The external scope of Article 56 EC Treaty and its impact on the
relations with third countries
- The indirect impact of other fundamental freedoms on the
relations with third countries
- The scope of fundamental freedoms in relations to EEA States
under the EEA Agreement
- The relations with other third countries in the field of direct
taxes (including, among other, EPAs countries)
- The impact of the EU agreements on the direct tax relations
between Switzerland and the EU Member States
- The impact of secondary EC law on the relations with third
countries in the field of direct taxes
- The scope of Article 307 EC Treaty and its application in the
field of direct taxes
- The external treaty making powers of the European Union in the
field ofdirect taxes.
The laws of the Member States of the European Union and the tax
treaties concluded by them - being part of their national laws -
must be consistent with European Community law. Apart from EC
Directives and Regulations, the EC Treaty itself contains rules
directly applicable to matters of international taxation. In this
context the decisions of the European Court of Justice on the
fundamental freedoms laid down in the EC treaty are of primary
importance. If a provision of a tax treaty is in conflict with the
EC Treaty, it is superseded by the Treaty provisions. The EC Treaty
may therefore have the effect of changing the content of tax
treaties, a matter of crucial importance to international tax
planning techniques. This collection of essays examines the effects
of primary European Community law, in particular the fundamental
freedom provisions in the EC Treaty, on tax treaties concluded by
the Member States. Using the method of examination employed by the
European Court of Justice, the contributors to this volume present
a systematic analysis of the effects of the interaction of national
tax law, tax treaty law and the EC Treaty.
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.
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