Democracy in crisis : why, where, how to respond / / Roland Rich

• Record Nr.: UNINA9910794996403321
• Autore: Rich Roland
• Pubbl/distr/stampa: Boulder, [Colorado] ; ; London, [England] : , : Lynne Rienner Publishers, , 2017; ©2017
• ISBN: 1-62637-677-8
• Descrizione fisica: 1 online resource (239 pages)
• Collana: Points of View
• Classificazione: ME 3000
• Disciplina: 321.8
• Soggetti: Democracy; Authoritarianism; World politics - 21st century
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Series Page--Title page--Copyright page--Dedication--Contents.; -->Chapter 1: Democracy Is in Crisis--Democracy’s Soft Power in Decline--Global Frustrations of Democratic Transitions--Democracy’s Three Challengers--Who Are the Allies of Democratization?--How to Respond?; -->Chapter 2: Democracy Is Squandering Its Soft Power--The Rise of Democracy’s Soft Power--Figure 2.1 The Average Path of--Democracy in 171 Countries, 1972–2003 Democracy Support Machinery--Figure 2.2 International Democracy Support Foundations--Squandering Democracy’s Soft Power--Gridlock--The Medium and the Message--Are There Any Admirable Democracies?--Conclusion--Notes.; -->Chapter 3: Transitions to Democracy Are Stalled--Canaries Gasping for Air--Conclusion--Notes.; -->Chapter 4: Autocrats Are Resurgent--End of Cold War Blues--Enter OPEC--Enter China--Putin Pounces--Follow the Leader--Notes.; -->Chapter 5: China Is a Formidable Competitor--China’s Achievements--China Is Not a Democracy--Authoritarian Resilience--Does Resilience Imply Endurance?--How Relevant Is Culture?--End of Chinese History?--Notes.; -->Chapter 6: Jihadism Is Posing a New Challenge--Religion and Democracy--The Arab and Islamic Worlds in Context--Islam as ; Ideology--Jihadism--Wahhabism--Conclusion--Notes.; -->Chapter 7: Where Does the Middle Class Stand?--Three Theories of Democratization--Modernization Theory--Conclusion--Notes.; -->Chapter 8: The Bottom Three Billion Must Be Recruited--The Caveman Trope--The Rule of Guns and Beards--Women Need Democracy--Democracy Needs Women--Notes.; -->Chapter 9: Democratizing Development Assistance--Twentieth-Century Aid and Its Two Paradigms--The “Ownership” Fallacy--Twenty-First-Century Aid--Conclusion--Notes.; -->Chapter 10: We Need Resilience and Resurgence--Invest In--Stand Up To Resilience and Resurgence--Conclusion--Notes.; Postscript: Has Democracy Been Trumped?--Notes.; Bibliography--Index--About the Book.
• Sommario/riassunto: "Democracy is in crisis. After the hope engendered by the Third Wave, democracies around the world are beleaguered with threats from multiple sources. What are these threats? Where did they come from? And how can the challenges to democratic governance best be overcome? Grappling with these questions, Roland Rich interprets the danger signs that abound in the United States and Europe, in Asia and the Arab World, in Africa and Latin America, and offers innovative strategies for turning the tide."--Provided by publisher.

VAT grouping from a European perspective / / Sebastian Pfeiffer

• Record Nr.: UNINA9910815096503321
• Autore: Pfeiffer Sebastian
• Pubbl/distr/stampa: Amsterdam, The Netherlands : , : IBFD, , [2015]; ©2015
• ISBN: 90-8722-330-7
• Descrizione fisica: 1 online resource (xiv, 336 pages) : illustrations
• Collana: IBFD Doctoral series ; ; Volume 34
• Disciplina: 343.4055
• Soggetti: Value-added tax - Law and legislation - European Union countries; Europe European Union countries; Europäische Union
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di bibliografia: Includes bibliographical references (pages 273-336).
• Nota di contenuto: The VAT groups of companies : a glance from the policy perspective -- History of EU VAT grouping -- Personal scope of VAT grouping -- Territorial scope of VAT grouping -- Substantive scope of VAT grouping -- Formal scope of VAT grouping -- Mandatory or optional application -- VAT group as a separate taxable entity -- Intra-group supplies of goods and services -- Rights and obligations -- VAT grouping vs. the exemption of cost-sharing arrangements -- ; Conclusions.
• Sommario/riassunto: In theory, VAT is a neutral tax and should not become a burden for companies. On that account, the business decision to insource or outsource activities should be irrelevant for the VAT treatment. However, the current EU VAT regime is (partly) harmonized and does not generate neutrality for all companies involved, i.e. companies not able to (fully) deduct input taxes. Member States are granted an option for introducing a VAT grouping regime that allows legally independent persons to be treated as one single taxable person under certain conditions. The main consequence of VAT grouping is that it leads to out-of-scope intra-group transactions, enabling companies to outsource functions without running the risk of non-deductible VAT. The notion of EU VAT grouping stems from the German Organschaft regime, which was originally introduced to produce neutrality within ; the chain of companies. 0This book provides an overview of VAT policy considerations for introducing VAT grouping and the history of the EU VAT grouping notion, and offers an in-depth analysis of the scope of the VAT grouping notion found in the VAT Directive. While elaborating on the scope of the VAT grouping concept, the fundamental freedoms relating to the territorial scope and State aid provisions with respect to the personal scope are scrutinized. The scope of VAT grouping is furthermore analysed in the light of the ECJ?s case law on VAT grouping, VAT in general and other case law relevant to the topic.