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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 ...
Research Handbook on European Union Taxation Law
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
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...
Quality Determinants In Coffee Production
Quality Determinants In Coffee Production presents a comprehensive overview of the main determinants of coffee quality during processing. Authored by members of the Laboratory for Analysis and Research in Coffee at the Federal Institute of Espírito Santo, the chapters in this text explain how coffee quality can be affected through each step of the main processing methods. The first section explores the history of coffee processing, covering how the processes and techniques of sensorial analysis have developed. The second section covers the evolution of these techniques and how various complexities can affect their use, plus the statistical tools that are used to increase test accuracy. Anot...
Ring of Liberation
Capoeira originated in early slave culture and is practiced widely today by urban Brazilians and others. At once game, sport, mock combat, and ritualized performance, it involves two players who dance and "battle" within a ring of musicians and singers. Stunning physical performances combine with music and poetry in a form as expressive in movement as it is in word.
More Than Words
Increase intimacy, connection, and love with this “critical” (Vanessa Van Edwards, bestselling author of Captivate: The Science of Succeeding with People), science-based guide to creating meaningful and lasting relationships. When it comes to building a better relationship with your partner, touch and connection matter so much more than the words that you say. And author and therapist John Howard is here to tell us why. More Than Words shows you how to deepen love and connection in any relationship based on the latest cutting-edge research in interpersonal neurobiology, trauma-informed healing, attachment theory, and many more scientific fields. This “brilliant guide” (Diane Poole-He...
Capoeira
Capoeira is an Afro-Brazilian martial art now spreading over the rest of the world and this book, the only complete history of the art in the English language, traces the history of the martial art and examines its influence.
