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Permanent Establishments
Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. Groundbreaking developments have reshaped the face of the classical PE concept during the year 2017. Following action item no. 7 of the Anti-BEPS efforts of G20 and OECD, the OECD has presented the Multilateral Instrument (MLI) on Base Erosion and Profit Shifting in Ju...
The Sesame Genome
This book is the first comprehensive compilation of deliberations on whole genome sequencing of sesame including genome assembly, annotation, structure and synteny analysis, and sequencing of its chloroplast genome and also its wild species. It presents narratives on classical genetics and breeding, tissue culture and genetic transformation, molecular mapping and breeding. Other chapters describe the beneficial components in sesame protein and oil, botanical depictions and cytological features. Prospects of designed breeding in the post-genomics era including gene discovery have also been enumerated. Altogether, the book contains 19 chapters authored by globally reputed experts on the relevant field in this crop. This book is useful to the students, teachers, and scientists in the academia and relevant private companies interested in classical and molecular genetics, biotechnology, breeding, biochemistry, traditional and molecular breeding, and structural and evolutionary genomics. The work is also useful to seed and oil industries.
Network and System Security
This book constitutes the proceedings of the 13th International Conference on Network and System Security, NSS 2019, held in Sapporo, Japan, in December 2019. The 36 full papers and 7 short papers presented together with 4 invited papers in this book were carefully reviewed and selected from 89 initial submissions. The papers cover a wide range of topics in the field, including authentication, access control, availability, integrity, privacy, confidentiality, dependability and sustainability of computer networks and systems.
Energy Revolution and Chemical Research
The primary goal of the book is to promote research and developmental activities in energy, power technology and chemical technology. Besides, it aims to promote scientific information interchange between scholars from top universities, business associations, research centers and high-tech enterprises working all around the world. The conference conducted in-depth exchanges and discussions on relevant topics such as energy engineering and chemical engineering, aiming to provide an academic and technical communication platform for scholars and engineers engaged in scientific research and engineering practice in the field of energy materials, energy equipment and electrochemistry. By sharing the research status of scientific research achievements and cutting-edge technologies, it helps scholars and engineers all over the world comprehend the academic development trends and broaden research ideas. So as to strengthen international academic research, academic topics exchange and discussion, and promote the industrialization cooperation of academic achievements.
China's Architecture in a Globalizing World: Between Socialism and the Market
China is currently in the midst of an unprecedented building boom and, indeed, interest in Chinese contemporary architecture has been fuelled by this huge expansion. Through a cutting-edge theoretical discussion of Chinese architecture in relation to Chinese modernity, this book examines this phenomenon in detail. In particular, it highlights how changes in the social-political system, the residual influence of Mao and the demands of the market have each shaped and determined style and form in recent years. Using key case studies of Liu Jiakun, Cui Kai, and URBANUS, it analyses the intricate details of historical pressures and practical strategies affecting Chinese architecture. In doing so,...
Intelligent Computing Technology and Automation
Artificial Intelligence (AI) is a rapidly developing field of computer science which integrates multiple disciplines such as computer science, psychology, and philosophy. It is a technology that develops theories, methods, technologies, and application systems to simulate, extend, and expand human intelligence by attempting to understand its essence, producing a new, intelligent machine that can respond in a way similar to human intelligence. Artificial intelligence now plays an increasingly important role in the development of global industries and economies, and as such is currently changing our world significantly, making AI research a hot topic worldwide. This book presents the proceedin...
Chiral Organic Pollutants
Chiral Organic Pollutants introduces readers to the growing challenges of chirality in synthetic chemicals. In this volume, contributors brilliantly summarize the characteristics of chiral pollutants to provide tools and techniques for effectively assessing their environmental and human health risks. Chapters cover recent research on the physicochemical properties, sources, exposure pathways, environmental fate, toxicity, and enantioselective analysis of chiral organic pollutants. Chiral Organic Pollutants also provides comprehensive discussions on the current trends in the synthesis and legislation of chiral chemicals. Key Features: Includes sampling and analytical methods for the enantiose...
