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Spatial Information Theory
This book constitutes the refereed proceedings of the International Conference on Spatial Information Theory, COSIT'95, held near Vienna, Austria, in September 1995. Spatial Information Theory brings together three fields of research of paramount importance for geographic information systems technology, namely spatial reasoning, representation of space, and human understanding of space. The book contains 36 fully revised papers selected from a total of 78 submissions and gives a comprehensive state-of-the-art report on this exciting multidisciplinary - and highly interdisciplinary - area of research and development.
Spatial Information Theory A Theoretical Basis for GIS
This book constitutes the refereed proceedings of the 1997 International Conference on Spatial Information Theory, COSIT'97, held in Laurel Highlands, Pennsylvania, USA, in October 1997. The 31 revised full papers presented were carefully selected from a total of 66 submissions. Also included are seven posters. The volume is divided into sections on representations of change, structuring of space, boundaries and gradations, topological models of space, formal models of space, cognitive aspects of spatial acquisition, novel use of spatial information, wayfinding and map interpretation, representations of spatial concepts, new approaches to spatial information.
Towards a Homogeneous EC Direct Tax Law
Issues in 27 member states that might have an impact on their own cases. A new way of thinking is necessary in order to achieve a homogeneous application of non-harmonized community law dealing with direct taxation
Exchange of Information in the EU
This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.
World Spatial Metadata Standards
Introduction to spatial metadata standards in the world -- Regional summaries of spatial metadata developments and associated activities -- Scientific and technical characteristics for assessing metadata standards for geographic datasets -- Scientific and technical assessments with full descriptions of the spatial metadata standards -- Crosstable of national and international spatial metadata standards and associated characteristics.
Charity Crossing Borders
Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania...
