You may have to Search all our reviewed books and magazines, click the sign up button below to create a free account.
Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amendi...
Tax havens in offshore lands like Switzerland, the Cayman Islands and the Bahamas were once considered a rarity, the preserve of the super-rich. Today, they are big business available to the masses. Their goal? To avoid any form of accountability. Own nothing. Possess everything. Be answerable to no one. Where are these tax havens? What forms can they take? What future lies in store for them, and why should we care? An Anatomy of Tax Havens: Europe, the Caribbean and the United States of America answers these questions, and more, in the first comparative study in one volume of European, Caribbean and United States tax havens. It examines their simple origin to the extreme forms some take tod...
The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, ind...
This handbook provides the first broadly comprehensive, typologically-informed descriptive overview of the languages of Greater Amazonia. Organized by genealogical units, the chapters provide empirically rich descriptions of the phonology and grammar of all Amazonian families and isolates for which data and descriptions exist. Volume 1 focuses on the many isolates of the region – those languages for which no extant sisters can be identified.
The Indigenous Languages of South America: A Comprehensive Guide is a thorough guide to the indigenous languages of this part of the world. With more than a third of the linguistic diversity of the world (in terms of language families and isolates), South American languages contribute new findings in most areas of linguistics. Though formerly one of the linguistically least known areas of the world, extensive descriptive and historical linguistic research in recent years has expanded knowledge greatly. These advances are represented in this volume in indepth treatments by the foremost scholars in the field, with chapters on the history of investigation, language classification, language endangerment, language contact, typology, phonology and phonetics, and on major language families and regions of South America.
The first volume to offer a thorough and systematic account of evidentiality and the expression of information source, Illustrated with extensive data from a range of typologically diverse languages, Introductory chapter offers practical advice for fieldworkers investigating evidentially, Interdisciplinary in nature with insights from typology, semantics, pragmatics, language description, anthropology, cognitive psychology, and psycholinguistics Book jacket.
The Indigenous Languages of the Americas is a comprehensive assessment of what is known about their history and classification. It identifies gaps in knowledge and resolves controversial issues while making new contributions of its own. The book deals with the major themes involving these languages: classification and history of the Indigenous languages of the Americas; issues involving language names; origins of the languages of the New World; unclassified and spurious languages; hypotheses of distant linguistic relationships; linguistic areas; contact languages (pidgins, lingua francas, mixed languages); and loanwords and neologisms.
This book offers the first detailed grammatical description of Paunaka, an Arawakan language spoken (in 2023) by eight people in the Chiquitania region in the lowlands of Eastern Bolivia. The grammar builds on material collected during several fieldwork trips between 2009 and 2020 by the team of the Paunaka Documentation Project, which was funded by the ELDP from 2011–2013. This material includes roughly 120 hours of audio and video recordings, which have been archived at ELAR. In 2022, the dissertation on which this book is based received the annual Research Award at the Europa-Universität Flensburg. The grammar provides a description of the phonology, morphology, and syntax of Paunaka, including numerous comparative remarks to closely related languages. It includes over 1500 examples, most of them accompanied by a brief description of their original linguistic or extralinguistic context.
Nowhere on Earth is there an ecological transformation so swift and so extreme as between the snow-line of the high Andes and the tropical rainforest of Amazonia. The different disciplines that research the human past in South America have long tended to treat these two great subzones of the continent as self-contained enough to be taken independently of each other. Objections have repeatedly been raised, however, to warn against imagining too sharp a divide between the people and societies of the Andes and Amazonia, when there are also clear indications of significant connections and transitions between them. Rethinking the Andes–Amazonia Divide brings together archaeologists, linguists, ...
Quantifying Language Dynamics: On the Cutting Edge of Areal and Phylogenetic Linguistics contains specially-selected papers introducing new, quantitative methodologies for understanding language interaction and evolution. It draws upon data from the phonologies, morphologies, numeral systems, constituent orders, case systems, and lexicons of the world’s languages, bringing large datasets and sophisticated statistical techniques to bear on fundamental questions such as: how to identify and account for areal distributions, when language contact leads to grammatical simplification, whether patterns of morphological borrowing can be predicted, how to deal with contact within phylogenetic models, and what new techniques are most effective for classification of the world’s languages. The book is relevant for students and scholars in general linguistics, typology, and historical and comparative linguistics.