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The Role of Tax Law in Mergers and Acquisitions
Series on International Taxation, Volume 82 The economic value of China’s mergers and acquisitions (M&A) market is exceeded only by that of the United States. However, China’s rapid and somewhat chaotic economic transformation has made the task of taxing M&A transactions in a consistent and prudent manner difficult, leading to a patchwork of fragmented rules that are hard to grasp not only for taxpayers but even for tax professionals and tax officials. Responding to this complex situation, this groundbreaking book explores in detail how income derived from M&A transactions is taxed in China. Using empirical studies in order to provide a first-hand understanding of the context in which th...
Coronavirus Disease (COVID-19): Pathophysiology, Epidemiology, Clinical Management and Public Health Response
Volume I.A An outbreak of a respiratory disease first reported in Wuhan, China in December 2019 and the causative agent was discovered in January 2020 to be a novel betacoronovirus of the same subgenus as SARS-CoV and named severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2). Coronavirus disease 2019 (COVID-19) has rapidly disseminated worldwide, with clinical manifestations ranging from mild respiratory symptoms to severe pneumonia and a fatality rate estimated around 2%. Person to person transmission is occurring both in the community and healthcare settings. The World Health Organization (WHO) has recently declared the COVID-19 epidemic a public health emergency of international ...
Viruses and Reproductive Injustice
Brazil's Zika outbreak revealed extreme health disparities and reproductive injustice across racial and socioeconomic lines. Brazil's 2015 Zika outbreak led to severe illnesses for many and the birth of several thousands of children with severe brain damage. Even though mosquito-borne diseases such as the Zika virus affect people across society, these children were born almost exclusively to poor, and usually non-white, women. In Viruses and Reproductive Injustice, Ilana Löwy explores the complicated health disparities and reproductive injustice that led to these cases of congenital Zika syndrome. Löwy examines the history of the outbreak in Brazil and connects it to broader questions conc...
Transmission and Infection of Arboviruses
Worldwide, the most important arboviruses are chikungunya, dengue, Japanese encephalitis, Mayaro, West Nile, Zika, and Ross River viruses. A significant public health threat is posed by these viruses around the world, which threaten more than 3.6 billion people. In recent decades, scientists have revealed many issues with arboviruses and established approaches, allowing us to fight the diseases more effectively. However, old and new problems continue to haunt us, motivating us to develop new approaches to fight these diseases. A growing number of arboviruses have been detected in different regions of the world, emphasizing the need to better understand how these viruses are transmitted and infect.
Multilateral Tax Treaties
The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arise in this context.
The Fungal Cell Wall
This eBook is a collection of articles from a Frontiers Research Topic. Frontiers Research Topics are very popular trademarks of the Frontiers Journals Series: they are collections of at least ten articles, all centered on a particular subject. With their unique mix of varied contributions from Original Research to Review Articles, Frontiers Research Topics unify the most influential researchers, the latest key findings and historical advances in a hot research area! Find out more on how to host your own Frontiers Research Topic or contribute to one as an author by contacting the Frontiers Editorial Office: frontiersin.org/about/contact.
National Union Catalog
Includes entries for maps and atlases.
Tax Law Design and Drafting, Volume 1
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Interdisciplinary Insights on Fraud
This book fills an essential gap in the existing literature by analyzing fraud, and the weakening of ethical relations as parts of an overall global process, in an interdisciplinary, international and multidimensional perspective. It provides an in-depth analysis of fraud in its multiple facets, including financial fraud (most notably related to banking), fiscal/tax fraud (tax compliance and the role of government in the process), and academic fraud (exams misconduct and plagiarism). It also presents a set of methods and empirical evidence on the prevention and combating of fraud in distinct settings, such as money laundering, fraudulent investments schemes, and public procurement mismanagement, and economies, including Brazil, Canada, France, and Portugal.
