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The Taxation of Permanent Establishments
This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.
The Courage of Composers and the Tyranny of Taste
All-new interviews with 33 of the world's leading composers--from Adams and Crumb to Gubaïdulina and Rihm--give unique insights into the creative process. Bálint András Varga is perhaps the world's most respected interviewer of living composers. For The Courage of Composers and the Tyranny of Taste: Reflections on New Music, Varga has confronted thirty-three composers with quotations carefully chosen to elicit their thoughts about an issue that is crucial for any serious creative artist: How can one find courage to deal with the sometimes tyrannical expectations of the outside world? The result is an imaginary roundtable at which we encounter fresh, revealing, previously unpublished state...
Militarization and Democracy in West Germany's Border Police, 1951-2005
"A social history of West Germany's Bundesgrenzschutz (BGS, Federal Border Police) that complicates the telling of the country's history as a straightforward success story. The 2020 murder of George Floyd by Minneapolis police officers shows that police violence is still a problem in Western democracies. Floyd's murder prompted some critics to hail the German police as a model of democratic policing that should be emulated. After 1945, Germany's police forces had supposedly shed the militarization and authoritarian impulses still prevalent in other nations' forces. These uncritical appraisals, however, deserve closer analysis. This book is a social history of West Germany's Bundesgrenzschutz...
The Normality of Civil War
Krieg gilt gemeinhin als Ausnahmezustand, den es zu überwinden gilt. Anhand der jüngeren Geschichte Angolas zeigt Teresa Koloma Beck, wie die Präsenz von Gewalt und Gewaltakteuren zur Herausbildung einer eigenen Normalität des Bürgerkriegs führen kann. Das Buch wirft nicht nur ein neues Licht auf soziale Dynamiken in Bürgerkriegen, sondern auch auf typische Probleme in Nachkriegsgesellschaften.
Thinking with History
In this book, the distinguished historian Carl Schorske--author of the Pulitzer Prize-winning Fin-de-Siécle Vienna--draws together a series of essays that reveal the changing place of history in nineteenth-and twentieth-century cultures. In most intellectual and artistic fields, Schorske argues, twentieth-century Europeans and Americans have come to do their thinking without history. Modern art, modern architecture, modern music, modern science--all have defined themselves not as emerging from or even reacting against the past, but as detached from it in a new, autonomous cultural space. This is in stark contrast to the historicism of the nineteenth century, he argues, when ideas about the ...
Monthly Report
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Vital Signs 2005-2006
'VITAL SIGNS does for the environment what stock market indicators do for the City. But it says more about the future of our world than the FTSE ever can ' BBC Wildlife Magazine 'VITAL SIGNS is a sharply focused snapshot of the world Ideal for dipping into it makes fascinating reading ' New Agriculturalist 'The scope of the book is vast ... the presentation is clean and seamless ' Humanitarian Affairs Review 'An enlightening insight into the relationship between the environment and human activity ' Green Futures VITAL SIGNS 20052006 provides up-to-the-minute information on global warming, population growth, military spending, HIV/AIDS, economic equity, the trade in drugs and a whole range of other environmental, developmental, social, political and economic issues. By distilling 25 'vital signs' of our times from thousands of governmental, industrial and scientific sources, this book allows reader s to track key indicators that show our progress in issues that too often escape the attention of the news media, world leader s and economic experts . Each theme is presented in both text and two colour graphics, providing a thorough, well-documented and very accessible over view.
