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Cloud Computing im internationalen Steuerrecht
Wie wird und wie sollte die digitalisierte Wirtschaft besteuert werden? Diese Frage erfahrt sowohl in der offentlichen und politischen Diskussion als auch in der Wissenschaft grosse Aufmerksamkeit. Das Cloud Computing bildet dabei einen stark wachsenden Teilbereich der "Digitalwirtschaft". Dieser ist aufgrund der fehlenden Prasenzbindung in hohem Masse durch das Element grenzuberschreitender Leistungserbringung gekennzeichnet. Till Krummel untersucht die Behandlung des Cloud Computing aus ertragsteuerlicher Sicht mit Blick auf das nationale Aussensteuerrecht sowie auf das internationale Abkommensrecht. Seine Ergebnisse unterzieht er einer normativen Bewertung und geht dabei der Frage nach, ob die Besteuerung des Cloud Computing als digitales Geschaftsmodell derzeit sachgerecht erfolgt. Daruber hinaus diskutiert er aktuelle Reformen auf OECD- und UN-Ebene.
American Imaginaries
American Imaginaries examines the diverse societies and nations of the Western hemisphere as they have emerged across the course of the nineteenth and twentieth centuries. Exploring cities, capitalism, nations, nationalism, and politics from both comparative and transnational perspectives, the book develops a unique approach based on the paradigms of civilizational analysis and social imaginaries. In addition to providing a fresh perspective on the Americas, American Imaginaries gives proper analysis of multinational and intra-national regions and, crucially, the civilizational force of resurgent indigenous nations. The book also covers regions often underemphasized in histories of the hemisphere, such as Central America and the Caribbean. The book will appeal to scholars and students of history, Atlantic studies, comparative and historical sociology, and social theory. In addition, it will gain audiences amongst academics and graduate students who follow debates about modernity, civilizations, historical constellations, and social imaginaries.
Annual Report of the Commissioner of Patents
Prior to 1862, when the Department of Agriculture was established, the report on agriculture was prepared and published by the Commissioner of Patents, and forms volume or part of volume, of his annual reports, the first being that of 1840. Cf. Checklist of public documents ... Washington, 1895, p. 148.
One To Count Cadence
'Crumley writes like an angel on speed' Time Out Clark Air Force Base, the Philippines. 1962. Sergeant Jacob ‘Slag’ Krummel, wannabe scholar now warrior, is posted to the base to take command of the 721st Communication Security Detachment, perhaps the least committed band of drunken, rebellious and bored soldiers in the US Air Force. With the Vietnam War looming large in their minds, they cannot escape war, fear and the truth about America, overturning the lies they’ve been told about their homeland. First published in 1969, this is the debut that launched the career of one of the greatest writers of his generation. Crumley’s timeless classic is a stunning exploration of the effects of war, told with his trademark razor-sharp dialogue, dark humour, relentless pace and remarkable set pieces.
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