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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...
The Hunt for the Saboteur
On a summer night in 1944, a German submarine, the U-1299 slips away from its moorings at the 1st Flotilla's base in France. Its mission is to land two saboteurs on a deserted beach on the coast of Virginia. Their mission is to assassinate the president of the United States. Crossing the Atlantic, the U-1299 encounters a U.S. destroyer and is nearly sunk by depth charges, but is able to land the saboteurs on a deserted beach where they are to meet contact, a spy in the British Embassy. Upon reaching the beach, the two men bury their uniforms, weapons, and identification tags, expecting to retrieve them later. One of the men is injured in the landing and is caught by a Coast Guard patrol. The...
Riven by Lust
Riven by Lust explores the tale of a man accused of causing the fundamental schism in early Indian Buddhism, but not before he has sex with his mother and kills his father. In tracing this Indian Buddhist Oedipal tale, Jonathan Silk follows it through texts in all of the major canonical languages of Buddhism, Sanskrit, Pali, Tibetan, Chinese, and Japanese, along the way noting parallels and contrasts with classical and medieval European stories such as the legend of the Oedipal Judas. Simultaneously, he investigates the psychological and anthropological understandings of the tale of mother-son incest in light of contemporary psychological and anthropological understandings of incest, with sp...
Asceticism and Healing in Ancient India
The rich Indian medical tradition is usually traced back to Sanskrit sources, the earliest of which cannot much antedate the common era. In this book Kenneth Zysk shows that Buddhist scriptures some centuries older than this contain abundant information about medical practice, and are our earliest evidence for a rational approach to medicine in India. He argues that Buddhism and the medical tradition were mutually supportive: that Buddhist monks and people associated with them contributed to the development of medicine, while their skills as physical as well as spiritual healers enhanced their reputation and popular support. Drawing on a wide range of textual, archaeological, and secondary sources, Zysk first presents an overview of the history of Indian Medicine in its religious context. He then examines primary literature from the Pali Buddhist Canon and from the Sanskrit treatises of Bhela, Caraka, and susruta. By close comparison of these two bodies of literature Zysk convincingly shows how the theories delineated in the medical classics actually became practice.
Approaches to Traditional Chinese Medical Literature
Proceedings of an International Symposium on Translation Methodologies and Terminologies
Medicine in the Veda
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The Revenge of the Saboteur
In The Hunt for the Saboteur, Landon Garland's first book, two saboteurs are brought ashore from a German U-boat off the coast of Virginia in 1944. One is caught. The other escapes and becomes a spy for the Soviet Union until he is caught in 1949. In The Revenge of the Saboteur, the saboteur/spy, Jack Dillard, escapes and is hunted by the FBI, CIA and the KGB33, managing to reach England working as a steward aboard the Queen Mary. He returns to America in 1951, seeking revenge against four men who were responsible for his 1949 arrest. One by one, with murder in mind, Dillard stalks these men through England and the United States. Tom Fisher, the retired FBI agent responsible for Dillard's arrest in 1949, joins the hunt, and with the help of an MI-6 agent, tracks Dillard to a surprising ending.
Tax Treaty Case Law around the Globe 2017
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided in 2016 around the world.
Tax Treaty Case Law around the Globe 2019
A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Beneficial Ownership: Recent Trends
The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor courts have found a generally accepted definition. This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership. Highly renowned tax experts both from academia and practice analyse the most important decisions recently made by courts around the world. Moreover, the recently published OECD Discussion Draft on the meaning of beneficial ownership is being taken into account and the meaning of the term "beneficial owner" used in European tax law in comparison to its meaning in tax treaty law is being assessed. The authors not only draw a better picture of the status quo but also enhance the discussion of the future meaning of the term "beneficial owner".
