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International Tax Primer
Offering an introduction to the policies that countries seek to advance with their international tax rules, this third edition has been expanded substantially due to the major developments that have occurred since the second edition, with numerous examples drawn from the practices of both developed and developing countries.
Comparative Income Taxation
The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve...
Justification in the Second Century
This book seeks to answer the following question: how did the doctrine of justification fare one hundred years after Paul’s death (c. AD 165)? This book argues that Paul’s view of justification by faith is present in the second century, a thesis that particularly challenges T. F. Torrance’s long-held notion that the Apostolic Fathers abandoned this doctrine (The Doctrine of Grace in the Apostolic Fathers, 1948). In the wake of Torrance’s work there has been a general consensus that the early fathers advocated works righteousness in opposition to Paul’s belief that an individual is justified before God by faith alone, but second-century writings do not support this claim. Each autho...
Exploring Visual Storytelling
Film, video games, television ads, corporate presentations-whatever medium you're working in, a visual story is the most compelling way to provide your audience with information and, more important, with an emotional experience. Exploring Visual Storytelling analyzes the essential techniques of creating compelling visual stories. Based on the pioneering work of Minneapolis-based Visual Culture, this innovative book-DVD package examines and explains the fundamentals of the medium by covering the seven key concepts behind every visual story: context, character, conflict, plot, 2D space, 3D space, and time. Each topic is thoroughly explained in print and then applied in the companion DVD, fully demonstrating how these core concepts work together to create a cohesive, compelling story.
Justice, Equality and Tax Law
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
Facial Plastic and Reconstructive Surgery
This new text helps facial plastic surgery fellows and advanced residents in otolaryngology/head and neck surgery find the answers they’re looking for when preparing to take the American Board of Facial Plastic and Reconstructive Surgery exam. Covering core content relevant to the ABFPRS board exam, this guide emphasizes key facts and clinical pearls essential to exam success and includes hypothetical exam questions and relevant surgical and clinical images. Written by leader in the field and the Director for the facial plastic surgery fellowship program at the University of California Irvine, this book discusses everything from basic techniques and evidence-based medicine, to fillers, injectables, implants and the psychological aspects of plastic surgery. Additionally, the chapter layout and organization of the Facial Plastic and Reconstructive Surgery Study Guide allows the reader to focus on just those topics relevant to the board exam, making it a must-have for anyone preparing to take the exam.
Preventing Treaty Abuse
Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover ...
