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How to Deal with Refugees?
2015 was without any doubt the year of migrations. Over the subsequent two years, we have certainly seen the migration flows reduce, but it was never going to be possible to halt them altogether. From the outset of this phenomenon, numerous academics and researchers have dedicated themselves to the topic. They analyse the causes, the course of the migration flows, parallels and impacts, as well as possible scenarios of the migration movement. A wide-reaching debate has evolved on the topic of migration, to which the authors in this anthology were also keen to contribute conflict regulations attempts. In this publication, historians, political scientists, philosophers, sociologists, geographers, human geographers, economists, literary scientists, legal scholars, theologians and psychiatrists from a range of European and Non-European countries have each contributed from their individual standpoints.
Forever Faithful
This is the third in a series of genealogical studies of German families that emigrated to the Kingdom of Hungary in the early 18th century and settled in Somogy County. Kötcse is the oldest of the three major German Lutheran parishes that evolved and numerous families from Kötcse were instrumental in the establishment of the other two. The family histories of those who settled in the parish of Somogydöröcske are included in the volume: Dörnberg: In the Shadow of the Josefsberg; and those from the parish of Ecsény in From Toleration to Expulsion that both preceded this publication. In addition to the genealogical information the author provides the historical context and other information vital to an understanding of the lifestyle, traditions and ultimate destiny of their sojourn in Hungary and beyond.
Headhunting and the Body in Iron Age Europe
This book examines the widespread evidence for the removal, curation and display of the human head in Iron Age Europe.
On the Way to the "(Un)Known"?
This volume brings together twenty-two authors from various countries who analyze travelogues on the Ottoman Empire between the fifteenth and nineteenth centuries. The travelogues reflect the colorful diversity of the genre, presenting the experiences of individuals and groups from China to Great Britain. The spotlight falls on interdependencies of travel writing and historiography, geographic spaces, and specific practices such as pilgrimages, the hajj, and the harem. Other points of emphasis include the importance of nationalism, the place and time of printing, representations of fashion, and concepts of masculinity and femininity. By displaying close, comparative, and distant readings, the volume offers new insights into perceptions of "otherness", the circulation of knowledge, intermedial relations, gender roles, and digital analysis.
The Pacific Reporter
"Comprising all the decisions of the Supreme Courts of California, Kansas, Oregon, Washington, Colorado, Montana, Arizona, Nevada, Idaho, Wyoming, Utah, New Mexico, Oklahoma, District Courts of Appeal and Appellate Department of the Superior Court of California and Criminal Court of Appeals of Oklahoma." (varies)
From Toleration to Expulsion
On April 6, 1948, a significant portion of the population of the village of Ecsny in Somogy County, Hungary, was expelled from their homeland. This was the result of Protocol XIII of the Potsdam Declaration of 1945 calling for the orderly and humane transfer of German populations now living in Poland, Czechoslovakia, and Hungary. The families involved were descendants of German settlers who began to arrive in what would become the village of Ecsny as early as 1754. They formed an Evangelical Lutheran congregation at the outset that would survive as an underground movement until the Edict of Toleration promulgated by the Emperor Joseph II of Austria in 1782. These two governmental actions tak...
The Resolution of International Tax Disputes
The number of international tax disputes is constantly increasing. This is a logical consequence of the pressure that is exerted on the global tax system by a rise in the number of internationally active and mobile taxpayers and tax competition between states on the one hand. On the other hand, the implementation of measures to tackle base erosion and profit shifting (BEPS) by multinational enterprises already gives rise to further disputes and another increase of disputes might arise from the latest reforms of the international tax system, namely the Two-Pillar-Solution to address the tax challenges arising from the digitalisation of the economy. Against this background, the time is right f...
Federal Register
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The Mutual Agreement Procedure in International Taxation
The globalization of economic and multinational business structures has exacerbated the problem of substantive overlapping national tax laws in recent decades. Double taxation has a negative impact on international economic transactions because it leads to the suboptimal allocation of capital and affects the cross-border exchange of goods. Therefore, measures are needed to avoid international double taxation. The number of international Mutual Agreement Procedures is rising accordingly. However, the Mutual Agreement Procedure is not always effective and is often evaded by developing countries in particular. According to the author, the deficits of the Mutual Agreement Procedure should be mitigated by procedural and administrative rules. These can be based on experiences gained from other areas of law with cross-border economic activities. Moreover, the use of modern technologies or non-binding dispute resolution mechanisms can enhance the efficiency of the Mutual Agreement Procedure. The procedural and administrative rules should not only make the procedure more attractive for states and especially developing countries but also improve the position of the taxpayer.
Animals and Sacred Bodies in Early Medieval Ireland
Clonmacnoise was among the busiest, most economically complex, and intensely sacred places in early medieval Ireland. In Animals and Sacred Bodies in Early Medieval Ireland: Religion and Urbanism at Clonmacnoise, John Soderberg argues that animals are the key to understanding Clonmacnoise’s development as a thriving settlement and a sacred space. At this sanctuary city on the River Shannon, animal bodies were an essential source of food and raw materials. They were also depicted extensively on religious objects. Drawing from new theories about the intersections between religion and economics, John Soderberg explores how transformations emerging from animal encounters made Clonmacnoise a sacred settlement and created the sacred bodies of early medieval Ireland.
