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The Bassoon
  • Language: en
  • Pages: 664

The Bassoon

  • Type: Book
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  • Published: 1978
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  • Publisher: Unknown

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Introduction to Transfer Pricing
  • Language: en
  • Pages: 282

Introduction to Transfer Pricing

  • Categories: Law

Transfer pricing refers to the pricing of cross-border intercompany transactions. Transfer prices influence the tax base of multinational enterprises, and thus also the fiscal revenues of the countries where they are doing business. The importance of transfer pricing has significantly expanded over time and culminated with the work of the OECD on Base Erosion and Profit Shifting (BEPS). With the globalisation of business activities, the need for States to prevent tax avoidance, and the risk of double taxation faced by multinational enterprises, transfer pricing has become a key question for multinational enterprises and tax administrations alike. Introduction to Transfer Pricing intends at p...

Normativity and Empirical Research in Theology
  • Language: en
  • Pages: 327

Normativity and Empirical Research in Theology

  • Type: Book
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  • Published: 2004-11-01
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  • Publisher: BRILL

The idea for this volume originates from the first meeting of the International Society of Empirical Research in Theology (ISERT) in 2002 at the Radboud University Nijmegen. In this volume, researchers and academics from South Africa, Great Britain, Switzerland, Germany and the Netherlands debate about the fundamental question of the role of theological normativity in empirical research in theological fields. In fourteen contributions this book would like to illuminate the significance of this central topic for the discipline of practical theology. The first part of the book provides a discussion about the empirical character of practical theology and the consequences for scientific research in theological fields. The second part deals with the normative implications of empirical research. It is shown with the help of concrete research projects that empirical research is possible in practical theology and that theology works normatively in empirical research.

The Bassoon
  • Language: en
  • Pages: 360

The Bassoon

This welcome volume encompasses the entire history of the bassoon, from its origins five centuries ago to its place in twenty-first-century music. James Kopp draws on new archival research and many years' experience playing the instrument to provide an up-to-date and lively portrait of today's bassoon and its intriguing predecessors. He discusses the bassoon's makers, its players, its repertory, its myths, and its audiences, all in unprecedented detail. The bassoon was invented in Italy in response to the need for a bass-register double-reed woodwind suitable for processionals and marching. Composers were quick to exploit its agility and unique timbre. Later, during the reign of Louis XIV, t...

The Saqqara Necropolis through the New Kingdom
  • Language: en
  • Pages: 559

The Saqqara Necropolis through the New Kingdom

  • Type: Book
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  • Published: 2022-11-28
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  • Publisher: BRILL

This book is the first comprehensive monographic treatment of the New Kingdom (1539–1078 BCE) necropolis at Saqqara, the burial ground of the ancient Egyptian city of Memphis, and addresses questions fundamental to understanding the site’s development through time. For example, why were certain areas of the necropolis selected for burial in certain time periods; what were the tombs’ spatial relations to contemporaneous and older monuments; and what effect did earlier structures have on the positioning of tombs and structuring of the necropolis in later times? This study adopts landscape biography as a conceptual tool to study the long-time interaction between people and landscapes.

Fast Track to Differential Equations
  • Language: en
  • Pages: 232

Fast Track to Differential Equations

The second edition of this successful textbook includes a significantly extended chapter on Climate Change with an analysis of the CO2 budget. It also contains a completely new part on Epidemiology, treating the SEIR-model which describes the behavior and dynamics of epidemics. In particular, COVID-19 with actual data is discussed. This compact introduction to ordinary differential equations and their applications is aimed at anyone who in their studies is confronted voluntarily or involuntarily with this versatile subject. Numerous applications from physics, technology, biomathematics, cosmology, economy and optimization theory are given. Abstract proofs and unnecessary formalism are avoide...

GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU
  • Language: en
  • Pages: 371

GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU

  • Categories: Law

GAARS: the better insight into a country’s tax system In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between “abuse” and “use” of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills. This award-winning book compares the GAARs and judicial anti-avoidance approaches of Germany, the UK and the EU. It gives a deep insight into the predominant legal traditions of the Western World, comprehensive...

CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms
  • Language: en
  • Pages: 263

CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms

  • Categories: Law

The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.

Cognitive principles, critical practice: Reading literature at university
  • Language: en
  • Pages: 348

Cognitive principles, critical practice: Reading literature at university

  • Type: Book
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  • Published: 2009-09-16
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  • Publisher: V&R Unipress

This enquiry into the principles and practice of reading literature brings together insights from cognitive studies, literary theory, empirical literature studies, learning and teaching research and higher education research. Reading is conceptualised as an active process of meaning-making that is determined by subjective as well as contextual factors and guided by a sense of purpose. This sense of purpose, part of a professional and conscious approach to reading, is the central element in the model of reading that this study proposes. As well as a conceptual aim, this model also has pedagogical power and serves as the basis for a number of critical and creative exercises geared towards developing literary reading strategies and strategic reading competences in general. These activities demonstrate how the main tenets of the study can be put into practice within the context of a particular institution of higher education.

Preventing Treaty Abuse
  • Language: en
  • Pages: 571

Preventing Treaty Abuse

  • Categories: Law

Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover ...