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Tax and Technology
The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, ind...
Smart Intelligent Aircraft Structures (SARISTU)
The book includes the research papers presented in the final conference of the EU funded SARISTU (Smart Intelligent Aircraft Structures) project, held at Moscow, Russia between 19-21 of May 2015. The SARISTU project, which was launched in September 2011, developed and tested a variety of individual applications as well as their combinations. With a strong focus on actual physical integration and subsequent material and structural testing, SARISTU has been responsible for important progress on the route to industrialization of structure integrated functionalities such as Conformal Morphing, Structural Health Monitoring and Nanocomposites. The gap- and edge-free deformation of aerodynamic surf...
International Taxation of Cloud Computing
Cloud computing may be borderless, but taxes are territorial. It is easy to imagine how the two concepts can clash. Much effort has gone into harmonizing tax rules across borders with the result that many jurisdictions have very similar tax rules. Even so, taxation remains a basic expression of national sovereignty. The goal of this thesis is to examine how international tax law applies to the cross-border cloud computing business. Both, multinational providers and customers of cloud computing services are analyzed. Reflecting three traditional areas of international tax scholarship, the goal could be stated in three questions. Which jurisdictions have the right to tax? What kinds of cloud c...
Golden Ages
A free ebook version of this title is available through Luminos, University of California Press’s Open Access publishing program. Visit www.luminosoa.org to learn more. Golden Ages is an ethnographic study of young singers in the contemporary Brooklyn Hasidic community who base their aesthetic explorations of the culturally intimate space of prayer on the gramophone-era cantorial golden age. Jeremiah Lockwood proposes a view of their work as a nonconforming social practice that calls upon the sounds and structures of Jewish sacred musical heritage to disrupt the aesthetics and power hierarchies of their conservative community, defying institutional authority and pushing at normative boundaries of sacred and secular. Beyond its role as a desirable art form, golden age cantorial music offers aspiring Hasidic singers a form of Jewish cultural productivity in which artistic excellence, maverick outsider status, and sacred authority are aligned.
Kais. Königl. Militär-Schematismus für 1874
Reprint of the original, first published in 1874.
