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Compilation of 23 national reports dealing with domestic CFC provisions and the influence of tax treaties and EC law on CFC legislation and a summarising general report, originating from a joint conference on CFC legislation in Rust (Austria) from 3-6 July 2003.
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
This book covers all aspects of the specialized field of gerontorheumatology, providing a complete overview of rheumatic and musculoskeletal diseases and related conditions in the elderly. The emphasis is particularly on pathogenesis, diagnosis, prevention, and treatment, including the latest advances in biological and pharmacological therapy and potential treatment side effects. The book will provide the reader with a keen awareness of the characteristic features, distinctive etiologies, and different courses of the various disorders of the musculoskeletal system in the geriatric population. Diagnostic and treatment considerations of special relevance in daily practice are highlighted, and the importance of comorbidities and their rheumatic consequences is also emphasized. The book will be of value for gerontologists, rheumatologists, internists, and rehabilitation physicians and will offer excellent guidance for general practitioners, who are typically the first to deal with disorders of the musculoskeletal system in elderly patients.
Bariatric surgery plays an important role in the treatment of obesity; in this comprehensive resource the worldwide leaders of the field provide the most up-to-date information on the psychosocial issues that affect their patients. Included is an overview and history of surgical procedures, complete with illustrations, practical advice on topics such as physical activity and nutritional care after surgery, and essential information that allows clinicians to assist their clients as much as possible; for example, how pre-weight loss surgery psychosocial evaluations can serve as clinical interventions in their own right, and how structured interviews and questionnaires can be used in multiple contexts such as screening, treatment planning, and prognostic assessment. A distinctive chapter includes an overview of the special issues present in treating adolescents, who increasingly are the target of bariatric surgery procedures. This book is an essential reference for clinicians from the evaluation through the follow-up and aftercare of bariatric surgery patients.
Includes section, "Recent book acquisitions" (varies: Recent United States publications) formerly published separately by the U.S. Army Medical Library.
This comprehensive volume is the first to specifically target developing, adult and diseased neural stem cells. It explores recent advances in the understanding of neural stem cell biology along with strategies that use these cells to tackle neurological diseases and brain aging. Ten inclusive chapters discuss a wide range of topics including neurogenesis, neurodegeneration, demyelinating disease, mood regulation, and spinal cord regeneration, among others. Written by world-renowned scientists in the field, Neural Stem Cells in Development, Adulthood and Disease presents cutting-edge studies of interest to both established neurogenesis researchers and readers with general interests in nervous system science. It is an authoritative addition to the Stem Cell Biology and Regenerative Medicine series.
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