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Taxing Profit in a Global Economy
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an ...
People and Ideas on the Move
During the 1970s the todays Austrian Federal Ministry of Education, Science and Research (Bundesministerium für Bildung, Wissenschaft und Forschung, BMBWF) supported the founding of the Center for Austrian Studies at the University of Minnesota in Minneapolis and the Austrian Chair at Stanford University in California. These foundings were the initial incentives for the worldwide 'spreading' of similar institutions; currently nine Centers for Austrian and Central European Studies exist in seven states on three continents. The funding of the Ministry enables to connect senior with young scholars, to help young PhD students, to participate and to benefit from the scientific connection of expe...
Synchronicity
From Aristotle's Physics to quantum teleportation, learn about the scientific pursuit of instantaneous connections in this insightful examination of our world. For millennia, scientists have puzzled over a simple question: Does the universe have a speed limit? If not, some effects could happen at the same instant as the actions that caused them -- and some effects, ludicrously, might even happen before their causes. By one hundred years ago, it seemed clear that the speed of light was the fastest possible speed. Causality was safe. And then quantum mechanics happened, introducing spooky connections that seemed to circumvent the law of cause and effect. Inspired by the new physics, psychologist Carl Jung and physicist Wolfgang Pauli explored a concept called synchronicity, a weird phenomenon they thought could link events without causes. Synchronicity tells that sprawling tale of insight and creativity, and asks where these ideas -- some plain crazy, and others crazy powerful -- are taking the human story next.
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Index of Patents Issued from the United States Patent Office
pt. 1. List of patentees.--pt. 2. Index to subjects of inventions.
The Everyday Guide to British Birds
A perfect companion for nature enthusiasts and birdwatching beginners. The Everyday Guide to British Birds describes 80 common and widespread species that we're most likely to come across in Britain and explains what makes each of them unique. Packed with fascinating facts, written in a friendly style and illustrated with hundreds of colour photos, this helpful RSPB guide is ideal for anyone who wants to identify and learn more about the birds they encounter, whether in the back garden or the wider countryside.
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