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Everything in its Right Place
Coburg, Melbourne. Ford McCullen is growing up with his mother Deidre and his Pop and Noonie in 'The Compound', a pair of units in the shadow of Pentridge prison. His father, Robert, has left them to live in the bush with his new male partner. Nobody is coping. When Ford's paternal grandmother Queenie's good fortune allows him to attend a prestigious Catholic private school on the other side of the river and to learn the violin, Ford finds himself balancing separate identities. At school he sees himself being moulded into an image that is not his own, something at odds with the rough and tumble of his beloved north. Crumbling under the weight of his family's expectations and realising that h...
Slavery, Emancipation and Colonial Rule in South Africa
Slavery, Emancipation and Colonial Rule in South Africa examines the rural Cape Colony from the earliest days of Dutch colonial rule in the mid-seventeenth century to the outbreak of the South African War in 1899. For slaves and slave owners alike, incorporation into the British Empire at the beginning of the nineteenth century brought fruits that were bittersweet. The gentry had initially done well by accepting British rule, but were ultimately faced with the legislated ending of servile labor. To slaves and Khoisan servants, British rule brought freedom, but a freedom that remained limited. The gentry accomplished this feat only with great difficulty. Increasingly, their dominance of the countryside was threatened by English-speaking merchants and money-lenders, a challenge that stimulated early Afrikaner nationalism. The alliances that ensured nineteenth-century colonial stability all but fell apart as the descendants of slaves and Khoisan turned on their erstwhile masters during the South African War of 1899-1902.
The Unfinished Quest
In The Unfinished Quest, leading international relations and South Asia scholar T.V. Paul charts India's cumbersome path toward higher regional and global status, covering both the successes and failures it has experienced since the modern nation's founding in 1947. Paul focuses on the key motivations driving Indian leaders to enhance India's global status and power, but also on the many constraints that have hindered its progress. Paul's analysis of India's quest for status also sheds important light on the current geostrategic situation and serves as a new framework for understanding the China-India rivalry, as well as India's relative position in the broader Indo-Pacific theater.
CJEU - Recent Developments in Direct Taxation 2022
CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Procedural Rules in Tax Law in the Context of European Union and Domestic Law
EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kin...
Concept and Implementation of CFC Legislation
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions ...
CJEU - Recent Developments in Direct Taxation 2017
CJEU - The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
