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Preventing Treaty Abuse
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 ...
Business Information Systems
This book contains the refereed proceedings of the 11th International Conference on Business Information Systems, BIS 2008, held in Innsbruck, Austria, in May 2008. The 41 revised full papers were carefully reviewed and selected for inclusion in the book. The contributions cover research trends as well as current achievements and cutting edge developments in the area of modern business information systems. They are grouped in sections on business process management, service discovery and composition, ontologies, information retrieval, enterprise resource planning, interoperability, mobility and contexts, wikis and folksonomies, and rules and semantic queries.
European Lobbying
Lobbying is an integral part of the political reality of the European Union and a highly competitive and dynamic field of interest groups. This book takes a systematic look at lobbyists in order to broaden our understanding of the staff entrusted with the responsibility of influencing European politics. Who are the European lobbyists? What are their professional backgrounds, career patterns, practices, and beliefs? The study uses a sociological framework to explore the professionalisation and professionalism of the field across national proveniences, policy fields and interest groups, and develops a systematic analysis that considers three different dimensions: occupational patterns, shared ...
The Rule of Crisis
This book analyzes emergency legislations formed in response to terrorism. In recognition that different countries, with different legal traditions, have different solutions, it adopts a comparative point of view. The countries profiled include America, France, Israel, Poland, Germany and United Kingdom. The goal is not to offer judgment on one response or the other. Rather, the contributors offer a comprehensive and thoughtful examination of the entire concept. In the process, they draw attention to the inadaptability of traditional legal and philosophical categories in a new and changing political world. The contributors first criticize the idea of these legislations. They then go on to de...
Courage and Fear
Courage and Fear is a study of a multicultural city in times when all norms collapse. Ola Hnatiuk presents a meticulously documented portrait of Lviv’s ethnically diverse intelligentsia during World War Two. As the Soviet, Nazi, and once again Soviet occupations tear the city’s social fabric apart, groups of Polish, Ukrainian, and Jewish doctors, academics, and artists try to survive, struggling to manage complex relationships and to uphold their ethos. As their pre-war lives are violently upended, courage and fear shape their actions. Ola Hnatiuk employs diverse sources in several languages to tell the story of Lviv from a multi-ethnic perspective and to challenge the national narratives dominant in Central and Eastern Europe.
The Paradox of Ukrainian Lviv
The Paradox of Ukrainian Lviv reveals the local and transnational forces behind the twentieth-century transformation of Lviv into a Soviet and Ukrainian urban center. Lviv's twentieth-century history was marked by violence, population changes, and fundamental transformation ethnically, linguistically, and in terms of its residents' self-perception. Against this background, Tarik Cyril Amar explains a striking paradox: Soviet rule, which came to Lviv in ruthless Stalinist shape and lasted for half a century, left behind the most Ukrainian version of the city in history. In reconstructing this dramatically profound change, Amar illuminates the historical background in present-day identities and tensions within Ukraine.
Law, Liberty, and the Rule of Law
In recent years, there has been a substantial increase in concern for the rule of law. Not only have there been a multitude of articles and books on the essence, nature, scope and limitation of the law, but citizens, elected officials, law enforcement officers and the judiciary have all been actively engaged in this debate. Thus, the concept of the rule of law is as multifaceted and contested as it’s ever been, and this book explores the essence of that concept, including its core principles, its rules, and the necessity of defining, or even redefining, the basic concept. Law, Liberty, and the Rule of Law offers timely and unique insights on numerous themes relevant to the rule of law. It ...
