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Toward a Science Campus in Milan
This book is a collection of multidisciplinary papers presented at the Department of Physics of Milan University's congress on 28 and 29 June 2017, which was also intended as a kick-off meeting for the design of a novel science campus at the Expo site in Milan. The congress presented a snapshot of the department's research to the academic community, the media, policymakers and authorities as well as the public at large, and also provided an opportunity to strengthen interdisciplinary collaborations between the members of the department and other communities. This book is a valuable resource for scientists looking for synergetic projects, policymakers wanting to grasp scientists' points of view and for prospective graduate students seeking expanding areas of research.
Corporate Taxation, Group Debt Funding and Base Erosion
The EU’s Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of an interest limitation rule. This timely book, the first in-depth analysis of the features and implications of the directive, provides insightful and practical discussions by experts from around Europe on the crucial interactions of the ATAD with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms. Specific issues and topics covered include the following: relation with the OECD’s Base Erosion and Profit Sharing project (BEPS) and the EU’s Common Corporate Tax Base initiative; t...
International Europhysics Conference on High Energy Physics
The 1997 International Europhysics Conference on High Energy Physics was held at the campus of the Hebrew University of Jerusalem and at the Jerusalem Renaissance Hotel, from August 19th to August 25th, 1997. This was the first time that the European Physical Society had its High Energy Physics Conference outside the boundary of Europe. A total of 550 physicists participated in the conference with a total of 250 presentations in the parallel sessions and 26 presentations in the plenary sessions. The Board of the of the High Energy and Particle Physics division (HEPP) of the EPS acted as the Scientific Organizing Committee. The Board acknowl edges the help of the International Advisory Committee as well as that of the Local Organizing Committee. The conference was co-organized by the Hebrew University of Jerusalem and by the Weizmann Institute of Science, with important help by physi cists from the Israeli Institute of Technology (Technion) and the Tel Aviv University.
Color Confinement and Hadrons in Quantum Chromodynamics, Proceedings of the International Conference
This book makes a global survey of nonperturbative aspects of quantum chromodynamics (QCD) from the viewpoints of mathematical, elementary-particle and hadron physics, including recent lattice-QCD results. It presents current, important progress in the following areas: the quark confinement mechanism, dynamical chiral-symmetry breaking, topologies in QCD (instantons, monopoles, vortices), SUSY QCD, nonperturbative methods (1/Nc, ladder QCD, AdS/CFT), QCD phase transition at finite temperature and density, quark-gluon plasma, and so on. For recent topics, the book also includes the experimental.
International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law
The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book – the first in-depth treatment of this perspective – enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces. Every aspect of the matte...
Housing Recovery after Disasters
Recent disasters have demonstrated the critical role that re-housing victims play in communities’ long term disaster recovery. This book examines the history and theories of rehousing, the role of bonding social capital, applies systems theory to understanding the stages of recovery, then presents case studies of long term housing recovery following Hurricane Katrina and Hurricane Sandy in the United States, Hurricane Maria in Dominica, the 2010 earthquake in Haiti, and a variety of disasters in Turkey, Nepal, Japan, and India. Together these chapters address what Dr. Louise Comfort has called “one of the most persistent and difficult policy problems in the field: long term recovery of communities following disaster.”
Towards a Neutral Formulary Apportionment System in Regional Integration
International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US...
Neural Networks in Finance
This book explores the intuitive appeal of neural networks and the genetic algorithm in finance. It demonstrates how neural networks used in combination with evolutionary computation outperform classical econometric methods for accuracy in forecasting, classification and dimensionality reduction. McNelis utilizes a variety of examples, from forecasting automobile production and corporate bond spread, to inflation and deflation processes in Hong Kong and Japan, to credit card default in Germany to bank failures in Texas, to cap-floor volatilities in New York and Hong Kong. * Offers a balanced, critical review of the neural network methods and genetic algorithms used in finance * Includes numerous examples and applications * Numerical illustrations use MATLAB code and the book is accompanied by a website
A Journey Through European and International Taxation
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding over...
