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Multilateral Cooperation in Tax Law
An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bri...
The OECD’s Global Minimum Tax and its Implementation in the EU – A Legal Analysis of Pillar Two in the Light of Tax Treaty and EU Law
Rarely in the history of international tax law have there been so many evolutions in such a short space of time: In a dizzying array of reports, work programmes, consultations and announcements, the OECD, with the active support of the EU, has created a framework for a global minimum tax (Pillar Two or GloBE). In the meanwhile, jurisdictions are faced with the practical difficulties of incorporating an incredibly complex set of rules into their domestic legal systems. This book aims to shed light on the fundamental and technical issues surrounding the global minimum tax. It seeks to unravel the complex ramifications of GloBE’s technical framework and aims to explore the relationship betwee...
Anti-Abuse Rules and Tax Treaties
As the struggle to combat tax abuse and tax avoidance gains momentum, ways of making a tax jurisdiction ‘manipulation-proof’ continue to proliferate, from new or revised provisions in model tax treaties to a dramatic increase in the number and variety of anti-abuse and anti-avoidance rules at all levels of government. These measures interact with national tax systems, general anti-abuse clauses and tax treaties. The conflicts and other legal difficulties that inevitably result deserve intensive scrutiny. This book provides an in-depth analysis of current issues concerning the relations of various anti-abuse rules to each other and their impact on the application of tax treaties. The topi...
Die Neuverhandlung sozialer Gerechtigkeit
Soziale Gerechtigkeit wird aktuell in Politik und Politikwissenschaft neu verhandelt. Dabei wird die Kategorie Geschlecht weitgehend vernachlässigt. Dieser Band analysiert die politikwissenschaftliche und philosophische Theoriedebatte aus feministischer Perspektive und fragt nach den Auswirkungen globaler politischer sowie sozioökonomischer Transformationsprozesse auf die Geschlechterverhältnisse.
Responsible Innovation
This Open Access book, Responsible innovation provides benefits for society, for instance more sustainable products, more engagement with consumers and less anxiety about emerging technologies. As a governance tool it is mostly driven by research funders, including the European Commission, under the term “responsible research and innovation” (RRI). To achieve uptake in private industry is a challenge. This book provides successful case studies for the implementation of responsible innovation in businesses. The importance of social innovations is emphasized as a link between benefits for society and profits for businesses, especially SMEs. For corporate industry it is shown how responsibl...
Power in the 21st Century
The study of power is the nucleus of political science and international relations. As a shift of power from traditional industrial countries to emerging powers has been perceived since the turn of the century, this book aims to present innovative theoretical and empirical approaches that can increase our understanding of this transition. Scholars from the fields of international relations, international political economy, economics and security studies not only explore current theoretical debates on ‘power’ and ‘power shifts’ among entities, but also provide fresh insights into relevant aspects of international power in the 21st century. With a particular focus on aspects of international security, trade and production, new methods of identifying power and its sources are presented, and their potential implications and challenges are discussed.
Burnout, Fatigue, Exhaustion
This interdisciplinary book explores both the connections and the tensions between sociological, psychological, and biological theories of exhaustion. It examines how the prevalence of exhaustion – both as an individual experience and as a broader socio-cultural phenomenon – is manifest in the epidemic rise of burnout, depression, and chronic fatigue. It provides innovative analyses of the complex interplay between the processes involved in the production of mental health diagnoses, socio-cultural transformations, and subjective illness experiences. Using many of the existing ideologically charged exhaustion theories as case studies, the authors investigate how individual discomfort and wider social dynamics are interrelated. Covering a broad range of topics, this book will appeal to those working in the fields of psychology, sociology, medicine, psychiatry, literature, and history.
Smarte Innovation
Smarte Innovation umfasst die Dimensionen Systeme, Menschen, Antizipation gesellschaftlicher Zukunftsfragen, Ressourcen, Technologien. Aus dieser Perspektive betrachten die AutorInnen Innovationsprozesse entlang des Produktlebenszyklus in fünf hoch innovativen Unternehmen des Maschinen- und Anlagenbaus. Auf Basis von qualitativen Innovationsverlaufsanalysen werden folgende Fragen beantwortet: Wie sieht Innovationsarbeit konkret aus und welches Innovationsverständnis haben die Akteure? Wie wirken aktuelle Konzepte zur Standardisierung von Innovationsprozessen und welche Belastungsformen gehen damit einher? Welche neuen Herausforderungen stellt smarte Innovation an berufliche Bildung und Kompetenzentwicklung, an Personalentwicklung und die betriebliche Interessenvertretung? Ergänzt werden diese Einblicke in die betriebliche Innovationspraxis durch Beiträge zu Intrapreneurship und den Potenzialen neuer Ansätze sozialer Innovation wie agilem Projektmanagement, Design Thinking und Enterprise 2.0.
Handbuch Organisationspädagogik
In den letzten Jahren hat die organisationspädagogische Forschung sowohl im disziplinären als auch im interdisziplinären Kontext eine erhebliche Entwicklung und Aufwertung erfahren. Vor diesem Hintergrund fokussiert und bündelt dieses Handbuch Entwicklung, Forschung und Diskurse zum Verhältnis von Organisation und zentralen pädagogischen Referenzkategorien. Theorien, Methoden, Gegenstände und Arbeitsfelder der Organisationspädagogik werden von ausgewiesenen ExpertInnen diskutiert, mit Wissensbeständen pädagogischer Teildiskurse verschränkt und Anschlüsse für die professionelle Praxis eröffnet.
Dynamisches Ressourcenkonfigurationsmanagement
Wie lassen sich Unternehmenskompetenzen flexibilisieren und entsprechend dynamischen Märkten gestalten? Der Autor führt in seiner Arbeit die organisationstheoretische Debatte um «Dynamic Capabilities» weiter, indem er einen umfassenden Erklärungs- und Gestaltungsansatz entwirft. In diesem spielen Funktionen von Ressourcen und Überschussressourcen genauso eine entscheidende Rolle wie die Ressourcenverfügbarkeit. Seine zentrale Erkenntnis: Nur ein bewusstes dynamisches Ressourcenkonfigurationsmanagement ermöglicht es Unternehmen, sich dauerhaft Wettbewerbsvorteile auch auf volatilen Märkten zu sichern.
