05074nam 2200733Ia 450 991078972400332120111027131332.01-283-29269-697866132926981-78052-053-0(CKB)2670000000120712(EBL)825130(OCoLC)758891487(SSID)ssj0000613424(PQKBManifestationID)12226741(PQKBTitleCode)TC0000613424(PQKBWorkID)10586921(PQKB)10043361(MiAaPQ)EBC825130(Au-PeEL)EBL825130(CaPaEBR)ebr10504830(CaONFJC)MIL329269(UtOrBLW)bslw07950283(EXLCZ)99267000000012071220111027d2011 uy 0engurun|||||||||txtccrTransforming virtual world learning[electronic resource] /edited by Randy Hinrichs, Charles Wankel1st ed.Bingley, U.K. Emerald20111 online resource (399 p.)Cutting-edge technologies in higher education,2044-9968 ;v. 4Includes index.1-78052-052-2 Includes bibliographical references and index.Introduction : thinking in 3D / Randy Hinrichs -- A cybergogy of learning archetypes and learning domains : practical pedagogy for 3D immersive virtual worlds / Lesley Scopes -- Initial teacher training in a virtual world / John Woollard -- Faculty development for and in virtual worlds / Jennifer L.V. Sparrow, Samantha J. Blevins, Aimee M. Brenner -- Pre-service teachers' teaching practice in Second Life® / Donguk Cheong, Youngkyun Baek, Hoe Kyeung Kim -- A practical model and assignments for using virtual worlds in higher education / Dona Cady, Matthew Olson, Peter Shea, J.M. Grenier -- Instructional design frameworks for Second Life® virtual learning / Scott J. Warren, Jenny S. Wakefield -- Using the community of inquiry (CoI) model and Bloom's revised taxonomy to support 21st century teaching and learning in multi-user virtual environments / Melissa L. Burgess, Phil Ice -- Marinetta Ombro : a culture not a classroom / Owen Kelly -- Enhancing graduate courses through educational virtual tours / Irena Bojanova, Les Pang -- Using problem-based learning within 3D virtual worlds / Vanessa Parson, Simon Bignell -- Intercultural collaborative learning in virtual worlds / Béatrice S. Hasler -- Alice's adventures in programming narratives / Reneta D. Lansiquot, Candido Cabo -- Teaching higher education students with diverse learning outcomes in the virtual world of Second Life® / Sue Gregory.This book is a practical guide on how to transform your ideas from virtual world course ware to virtual world learning experiences. The book argues that setting up learning in 3D virtual worlds requires a transformative approach. The advice given in this book comes from real world implementers of virtual world learning. The models presented here show how to transform your thinking in 3D spaces and achieving your organizational learning goals while motivating your learners. The practical articles and lesson plans come from those pioneers who have used virtual worlds to learn, teach and support their learners with in-world presence. Transforming starts with recognizing virtual worlds as a place, and then using the space to plan in 3D, design real-time and implement a "virtual biodome effect" for continuous learning. It is our hope the book inspires current educational institutions to think about creating persistent, scalable communities that thrive on communication, global collaboration and sustainable interactivity. The results are the same for K-12, community college, university, industry and lifelong learners. It's not just about being in a virtual world, it's about doing something engaging there to educate and entertain the work force of the interconnected internet.Cutting-edge technologies in higher education ;v. 4.EducationGeneralbisacshEducationAdministrationGeneralbisacshEducationbicsscOrganization & management of educationbicsscEducation, HigherComputer-assisted instructionShared virtual environmentsComputer-assisted instructionEducationGeneral.EducationAdministrationGeneral.Education.Organization & management of education.Education, HigherComputer-assisted instruction.Shared virtual environments.Computer-assisted instruction.378.1758Hinrichs Randy J1577475Wankel Charles1468934UtOrBLWUtOrBLWBOOK9910789724003321Transforming virtual world learning3856087UNINA13137nam 22006373 450 991079586830332120231110225030.090-8722-740-X90-8722-739-6(CKB)5860000000041737(MiAaPQ)EBC29236232(Au-PeEL)EBL29236232(EXLCZ)99586000000004173720220509d2022 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierThe Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties1st ed.Amsterdam :IBFD Publications USA, Incorporated,2022.©2022.1 online resource (1577 pages)IBFD Doctoral ;v.6190-8722-738-8 Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Foreword -- Abbreviations -- Chapter 1: General Introduction -- 1.1. Preliminary observations -- 1.2. Fundamental problem and relevance of the research project -- 1.3. Research question -- 1.4. State of the art -- 1.5. Research hypothesis -- 1.6. Research objective -- 1.7. Scope of the research -- 1.8. Methodology and structure of the research project -- 1.9. Research questions -- Part 1: Extrinsic Instruments -- Chapter 2: Introduction to Part 1 -- Chapter 3: Model Conventions and Their Commentaries -- 3.1. Purpose and role of the commentaries to model conventions -- 3.1.1. Introduction -- 3.1.2. League of Nations -- 3.1.2.1. Brief history of the work of the League of Nations and its Fiscal Committee -- 3.1.2.2. 1927 and 1928 model conventions -- 3.1.2.3. 1933 and 1935 Model Conventions -- 3.1.2.4. 1943 Mexico and 1946 London Model Conventions -- 3.1.2.5. Interim conclusion -- 3.1.3. Organisation for European Economic Co-operation (OEEC) -- 3.1.3.1. Brief history of the work of the OEEC leading up to the Four Reports -- 3.1.3.2. Objectives of the Fiscal Committee -- 3.1.3.3. Methodology -- 3.1.3.4. Deviations from the consensus article -- 3.1.3.5. Legal foundation -- 3.1.3.6. Interim conclusion -- 3.1.4. Organisation for Economic Co-operation and Development (OECD) -- 3.1.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital -- 3.1.4.1.1. Objectives of the Fiscal Committee -- 3.1.4.1.2. Methodology -- 3.1.4.1.3. Legal foundation -- 3.1.4.2. 1977-2017 Model Double Taxation Convention on Income and Capital -- 3.1.4.2.1. Objectives of the Committee on Fiscal Affairs -- 3.1.4.2.2. Methodology -- 3.1.4.2.3. Legal foundation -- 3.1.4.3. Interim conclusion.3.1.4.4. Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting -- 3.1.5. Interim conclusion -- 3.2. Types of commentaries -- 3.2.1. Introduction -- 3.2.2. League of Nations -- 3.2.2.1. 1927-1928 Model Conventions -- 3.2.2.1.1. Background to a term or provision -- 3.2.2.1.2. Alternative provisions -- 3.2.2.1.3. Description of a term or provision -- 3.2.2.1.4. Purposive clarifications -- 3.2.2.1.5. Examples of a term or provision -- 3.2.2.1.6. Compelling clarifications -- 3.2.2.1.7. Dissenting opinions -- 3.2.2.2. 1933 and 1935 Model Conventions -- 3.2.2.3. 1943 Mexico and 1946 London Drafts -- 3.2.2.3.1. Background information on a term or provision -- 3.2.2.3.2. Alternative provisions -- 3.2.2.3.3. Descriptive clarifications -- 3.2.2.3.4. Purposive clarifications -- 3.2.2.3.5. Effects of a term or provision -- 3.2.2.3.6. Examples of a term or provision -- 3.2.2.3.7. Recommendatory clarifications -- 3.2.2.3.8. Compelling clarifications -- 3.2.3. Organisation for European Economic Co-operation -- 3.2.3.1. Background information of a term or provision -- 3.2.3.2. Alternative provisions -- 3.2.3.3. Descriptive clarifications -- 3.2.3.4. Purposive clarifications -- 3.2.3.5. Effects of a term or provision -- 3.2.3.6. Examples of a term or provision -- 3.2.3.7. Deviations -- 3.2.3.8. Recommendatory clarifications -- 3.2.3.9. Compelling clarifications -- 3.2.3.9.1. Confirming the ordinary meaning -- 3.2.3.9.2. Widening the ordinary meaning -- 3.2.3.9.3. Confining the ordinary meaning -- 3.2.3.10. Special cases -- 3.2.3.10.1. Dividend and interest income -- 3.2.4. OECD -- 3.2.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital -- 3.2.4.1.1. Background information to a term or provision -- 3.2.4.1.2. Descriptive clarifications -- 3.2.4.1.3. Alternative provisions.3.2.4.1.4. Purposive clarifications -- 3.2.4.1.5. Effects of a term or provision -- 3.2.4.1.6. Examples of a term or provision -- 3.2.4.1.7. Recommendatory clarifications -- 3.2.4.1.8. Compelling clarifications -- 3.2.4.1.9. Reservations -- 3.2.4.1.10. Interim conclusion -- 3.2.4.2. 1977-2014 Model Double Taxation Convention on Income and Capital -- 3.2.4.2.1. Background information of a term or provision -- 3.2.4.2.2. Descriptive clarifications -- 3.2.4.2.3. Alternative provisions -- 3.2.4.2.4. Purposive clarifications -- 3.2.4.2.5. Effects of a term or provision -- 3.2.4.2.6. Examples of a term or provision -- 3.2.4.2.7. Recommendatory clarifications -- 3.2.4.2.8. Compelling clarifications -- 3.2.4.2.8.1. Confirming the ordinary meaning -- 3.2.4.2.8.2. Widening the ordinary meaning -- 3.2.4.2.8.3. Confining the ordinary meaning -- 3.2.4.2.9. Integrated cases -- 3.2.4.2.9.1. Liable to tax -- 3.2.4.2.9.2. Permanent establishment -- 3.2.4.2.9.3. Attribution of profits to permanent establishments -- 3.2.4.2.9.4. Dividend and interest income -- 3.2.4.2.9.5. Beneficial ownership -- 3.2.4.2.9.6. Preventing tax avoidance -- 3.2.4.2.9.7. Know-how and software -- 3.2.4.2.9.8. Income from employment -- 3.2.4.2.9.9. Entertainer and sportsperson -- 3.2.4.2.9.10. Non-discrimination -- 3.2.4.2.9.11. Mutual agreement procedure -- 3.2.4.2.9.12. Exchange of information -- 3.2.4.2.10. Observations -- 3.2.4.2.10.1. 1977 OECD Commentary -- 3.2.4.2.10.2. 2014 OECD Commentary -- 3.2.4.2.11. Interim conclusion -- 3.2.5. Interim conclusion -- 3.3. References to extrinsic instruments in the OECD Commentaries -- 3.3.1. OECD Transfer Pricing Guidelines -- 3.3.1.1. Purpose and role in light of articles 7 and 9 of the OECD Model -- 3.3.1.1.1. The Carroll Report and the 1933 and 1935 Draft Model Conventions -- 3.3.1.1.2. Section 45 of the IRC and the 1935 Treasury Regulations.3.3.1.1.3. Articles 7(2) and 9(1) of the OECD Model and their predecessors -- 3.3.1.1.4. 1968 Treasury Regulations -- 3.3.1.1.5. 1979 OECD Report on Transfer Pricing and Multinational Enterprises -- 3.3.1.1.6. 1988 US Treasury "White paper" -- 3.3.1.1.7. 1995 Transfer Pricing Guidelines -- 3.3.1.1.8. 2010 Transfer Pricing Guidelines -- 3.3.1.1.9. 2017 Transfer Pricing Guidelines -- 3.3.1.2. Legal foundation -- 3.3.1.3. References to Transfer Pricing Guidelines in the OECD Commentaries -- 3.3.1.3.1. Arm's length principle between associatedenterprises: Article 9 of the OECD Model -- 3.3.1.3.2. Attribution of profits to permanentestablishments: Article 7 of the OECD Model -- 3.3.1.3.3. Sample mutual agreement for arbitration:Article 25 of the OECD Model -- 3.3.2. OECD Reports -- 3.3.3. Interim conclusion -- 3.4. Interim conclusion on chapter 3 -- Chapter 4: Implementation of the OECD Commentaries by the Executive Branch -- 4.1. OECD Commentaries as point of reference during treaty negotiations -- 4.1.1. National tax treaty policy -- 4.1.1.1. Recognition of the Commentaries for negotiation purposes -- 4.1.1.2. Recognition of specific commentaries for negotiation purposes -- 4.1.1.3. Recognition of the Transfer Pricing Guidelines and OECD reports for negotiation purposes -- 4.1.1.4. Interim conclusion -- 4.1.2. Guidance conveyed to legislature in view of treaty approval -- 4.1.2.1. Recognition of the OECD Commentaries for negotiation purposes -- 4.1.2.2. Recognition of specific commentaries for negotiation purposes -- 4.1.2.3. Interim conclusion -- 4.1.3. Interim conclusion -- 4.2. OECD Commentaries as instrument for the interpretation of tax treaties -- 4.2.1. Implementation in bilateral instruments -- 4.2.1.1. Treaty or Protocol -- 4.2.1.1.1. General interpretive clause -- 4.2.1.1.1.1. National model conventions -- 4.2.1.1.1.2. Individual tax treaties.4.2.1.1.2. Specific interpretive clauses -- 4.2.1.1.3. References to Transfer Pricing Guidelines and OECD reports -- 4.2.1.1.4. Interim conclusion -- 4.2.1.2. Other bilateral instruments -- 4.2.1.2.1. Memoranda of understanding/exchange of letters/exchange of notes -- 4.2.1.2.2. Joint Guidance relating to the Belgium-Netherlands Income and Capital Tax Treaty -- 4.2.1.2.3. Competent authority agreement -- 4.2.1.2.4. Interim conclusion -- 4.2.2. Implementation in unilateral instruments -- 4.2.2.1. National tax treaty policy -- 4.2.2.1.1. Recognition of the Commentaries for interpretation purposes -- 4.2.2.1.2. Recognition of specific commentaries for interpretation purposes -- 4.2.2.1.3. Recognition of the Transfer Pricing Guidelines and OECD reports for interpretation purposes -- 4.2.2.1.4. Interim conclusion -- 4.2.2.2. Guidance presented to legislative branch in view of treaty approval -- 4.2.2.2.1. Indifference vis-à-vis the type of clarification and the conformity with the ordinary meaning of treaty terms and provisions -- 4.2.2.2.2. Indifference vis-à-vis the explicit recognition of the Commentaries as an interpretive instrument -- 4.2.2.2.3. Divergent and inconsistent recourse to the Commentaries for the interpretation of undefined treaty terms -- 4.2.2.2.4. Transfer Pricing Guidelines and OECD reports -- 4.2.2.2.5. Interim conclusion -- 4.2.2.3. General administrative positions on individual tax treaties -- 4.2.2.4. Individual administrative positions regarding interpretation of tax treaties -- 4.2.3. Interim conclusion -- 4.3. Interim conclusion on chapter 4 -- Chapter 5: Conclusion on Part 1 -- Part 2: Legal Status of Extrinsic Instruments under International Law -- Chapter 6: Introduction to Part 2 -- Chapter 7: Potential Relevant Sources of International Law -- 7.1. Legal status of OECD recommendations and Transfer Pricing Guidelines.7.1.1. Recommendations as a form of "soft law".National tax authorities can express their views in a variety of ways on how tax treaties should be interpreted. As a result, there are unilateral, bilateral and multilateral interpretive instruments that are not - or not necessarily - incorporated into an actual tax treaty, but are "extrinsic" to it. National courts and tax authorities, as well as taxpayers and tax scholars, strongly rely on the OECD Commentaries and Transfer Pricing Guidelines when interpreting tax treaties. Their legal status has been considered one of the major unresolved issues in international tax law. This book thoroughly analyses the legal status of extrinsic instruments under public international law in a critical, integrated and original manner, with the OECD Commentaries and Transfer Pricing Guidelines as central elements. Starting with a detailed historical evolution of model conventions and commentaries, the book empirically studies the OECD Commentaries and their interrelationship with other extrinsic instruments, relying on treaty practices in Belgium, the Netherlands and the United States. It then critically investigates the various methods and concepts offered by public international law to assess their impact on the interpretation of tax treaties. This book offers interpreters refreshing, original and stimulating insights for determining the legal status and role of extrinsic instruments for tax treaty interpretation purposes.Honourable mention for the 2020 Mitchell B. Carroll Prize (IFA) and 2021 EATLP Doctoral Tax Thesis Award (European Association of Tax Law Professors and European Commission).IBFD Doctoral Double taxationOECD countriesTreatiesInterpretation and constructionInternational business enterprisesTaxationLaw and legislationOECD countriesInterpretation and constructionDouble impositionConventionsDouble taxationfast(OCoLC)fst00897116International business enterprisesTaxationLaw and legislationfast(OCoLC)fst00976847Academic theses.fastTreaties.fastAcademic theses.lcgftThèses et écrits académiques.rvmgfDouble taxationTreatiesInterpretation and construction.International business enterprisesTaxationLaw and legislationInterpretation and construction.Double impositionDouble taxation.International business enterprisesTaxationLaw and legislation.Bossuyt Jasper1572126MiAaPQMiAaPQMiAaPQBOOK9910795868303321The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties3846790UNINA