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O livro estuda a regra do Principal Purpose Test (PPT), uma regra geral antiabuso que lida com planejamentos tributários internacionais. Essa regra foi proposta no âmbito do Projeto BEPS (Base Erosion and Profit Shifting) como fruto da Ação 6 do Projeto. Após uma introdução sobre os planejamentos tributários internacionais e de regras propostas ao longo dos anos para lidar com essa prática, estuda-se a regra PPT. Avalia-se o conceito, os objetivos, o alcance e os elementos estruturantes da regra PPT, bem como o status atual de adoção dessa regra nos tratados internacionais celebrados pelo Brasil.
No contexto atual, de intensa Globalização, e sua consequente tendência à padronização seja ela cultural ou comportamental, o Direito Internacional torna-se parte indissociável daquele fenômeno, daí a estandardização de minutas contratuais nasce como fruto da necessidade cotidiana de busca por uma solução que traga mais celeridade à negociação de contratos complexos. Nesse sentido, o presente livro tem como foco examinar o principal standard contratual estabelecido pela FIDIC-International Federation for Consulting Engineers para contratos EPC, o Silver book, além de as razões pelas quais algumas de suas cláusulas mais importantes demonstram-se de difícil aplicabilidade prática em determinados regimes jurídicos, criando, assim, um impasse para a utilização dos contratos-tipo em sua íntegra, de modo que a aparente padronização não parece ser, em última análise, de fato universal.
A transnational history of the performance, reception, translation, adaptation and appropriation of Bizet's Carmen from 1875 to 1945. This volume explores how Bizet's opera swiftly travelled the globe, and how the story, the music, the staging and the singers appealed to audiences in diverse contexts.
A reference guide to the vast array of art song literature and composers from Latin America, this book introduces the music of Latin America from a singer's perspective and provides a basis for research into the songs of this richly musical area of the world. The book is divided by country into 22 chapters, with each chapter containing an introductory essay on the music of the region, a catalog of art songs for that country, and a list of publishers. Some chapters include information on additional sources. Singers and teachers may use descriptive annotations (language, poet) or pedagogical annotations (range, tessitura) to determine which pieces are appropriate for their voices or programming needs, or those of their students. The guide will be a valuable resource for vocalists and researchers, however familiar they may be with this glorious repertoire.
Functioning as its own fully cross-referenced index, this volume lists composers and their dates, followed by their teachers and their notable students. A short introduction lays out the parameters by which composers were selected and provides a survey of the literature available for further study.
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This book, first published in 1933, examines the life and achievements of Henry Adams, the American historian and political journalist. It looks at his youth and early development of his ideas, and goes on to look at his time as a diplomat, historian and journalist – and his impact upon American political and intellectual life.
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Suitable for all admirers of the piano, this work brings together more than 3,000 works for piano and orchestra. It comes with a supplement containing over 200 new entries.
"The measurement infrastructure for the production of economic statistics in the United States largely was established in the middle part of the 20th century. As has been noted by a number of commentators, the data landscape has changed in fundamental ways since this infrastructure was developed. Obtaining survey responses has become increasingly difficult, leading to increased data collection costs and raising concerns about the quality of the resulting data. At the same time, the economy has become more complex and users are demanding ever more timely and granular data. In this new environment, there is increasing interest in alternative sources of data that might allow the economic statis...