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FM4 Wortlaut 23. Scharf
Wortlaut, der FM4 Kurzgeschichtenwettbewerb, startet wieder und heuer wird das "scharf". Von der scharfen Person zum scharfen Chilli, von scharfen Krallen zum scharfen Messer, vom scharfen Verstand zum scharfen Wind, vom scharfen Hund zum scharfen Gestank, vom scharfen Foto zum scharfen Blick. Von der Politik, in der ständig etwas "aufs Schärfste" abgelehnt wird, zu Ibiza. FM4 bietet allen Schreibenden die Chance, sich in kurzer Form literarisch über das Thema "SCHARF" auszulassen. Die redaktionelle Vorjury wählt aus den cirka 600 Einreichungen 20 Texte aus, die anonymisiert an die hochkarätige Jury weitergegeben werden. Diese kürt dann die Gewinner*innen, die zehn besten Beiträge schaffen es in die Anthologie FM4 Wortlaut 23. SCHARF. Und scharf auf die Kurzgeschichten ist auch die Jury: Didi Drobna (Schriftstellerin) Elias Hirschl (Autor und Musiker) Anna Mabo (Musikerin und Regisseurin) Eva Scheidweiler (Gewinnerin Wortlaut 2022) Michael Stavarič (Autor und Übersetzer)
Die Corona-Anthologie.
Die Corona-Anthologie von Cognac & Biskotten ist ein außergewöhnlich fesselndes Zeitdokument im Umfang von über 300 Seiten. Trotzdem bleibt es ein federleichtes, anregendes Buch der Erinnerung. Eine lebendige, tiefgehende Lektüre mit Texten von 100 Autorinnen und Autoren, die während der Covid-19-Pandemie geschrieben wurden. Ein literarisches Porträt einer surrealen Erfahrung. Voller Spannung, Poesie, Humor, Ohnmacht, Kreativität, Trauer, Kritik und Science-Fiction. Geschichten, Tagebucheinträge, Gedichte, Songs und Reflexionen abwechslungsreicher Ausprägung. So vielfältig die Beiträge, so verschieden sind auch die Verfasserinnen und Verfasser dahinter. Die beteiligten Menschen unterschiedlichster Generationen, sozialer und geographischer Herkünfte ergeben ein beachtenswertes Abbild der Gesellschaft.
Transfer Pricing and Value Creation
Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to permeate not only Transfer Pricing language but also wider allocation rules and anti-abuse provisions in international tax law. The notion of ‘Value Creation’ reframes the interpretation and application of the Arm’s Length Principle (ALP) that is embedded in Articles 7 and 9 of the OECD Model Convention. This new Value Creation notion and approach assist in understanding key enterprise functions while different industry sectors manifest these concepts in various ways. Situating such notions and this approach within the law of tax...
Justice, Equality and Tax Law
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
SIPMO 2019
The biennial Congress of the Italian Society of Oral Pathology and Medicine (SIPMO) is an International meeting dedicated to the growing diagnostic challenges in the oral pathology and medicine field. The III International and XV National edition will be a chance to discuss clinical conditions which are unusual, rare, or difficult to define. Many consolidated national and international research groups will be involved in the debate and discussion through special guest lecturers, academic dissertations, single clinical case presentations, posters, and degree thesis discussions. The SIPMO Congress took place from the 17th to the 19th of October 2019 in Bari (Italy), and the enclosed copy of Proceedings is a non-exhaustive collection of abstracts from the SIPMO 2019 contributions.
Italy and the Second World War
Italy in the Second World War: Alternative Perspectives stems from the necessity to write an important page of Second World War history, by focusing on the Italian war experience, which has been overshadowed in international research by the attention given to its senior Axis partner. Drawing extensively on material from Italian and international archives, a team of Italian and international historians, led by Emanuele Sica and Richard Carrier, offers a broad-ranging volume on the war seen through the lens of Italian soldiers and civilians, and populations occupied by the Italian army. Contributors are: Luca Baldissara, Cindy Brown, Federico Ciavattone, Nicolò Da Lio, Paolo Fonzi, Francesco Fusi, Eric Gobetti, Federico Goddi, Andrea Martini, Niall MacGalloway, Amedeo Osti Guerrazzi, Paolo Pezzino, Matteo Pretelli, Nicholas Virtue.
Transfer Pricing and Intangibles
Transfer pricing treatment of intangibles: Issues und developments In recent decades, intangibles have become one of the most relevant success factors for Multinational Enterprises (MNEs). Along with the increasing importance of intangibles for economies, their tax treatment has also been under scrutiny which includes inter alia respective transfer pricing issues. MNEs are seeking for the best ways to optimize their business arrangements with the related intangibles while, at the same time, getting the most tax-efficient treatment. On the other hand, tax authorities have become increasingly concerned with the ease that intangibles can be used in aggressive planning. These concerns have been ...
