LEADER 00847nam0 2200253 450 001 000027710 005 20100901110545.0 010 $a978-88-7554-013-5 100 $a20100812d2009----km-y0itay50------ba 101 0 $aita 102 $aIT 105 $aa-------001yy 200 1 $aDiritto della navigazione marittima$fRosita Tesoniero 210 $aPenta di Fisciano (SA)$cGutenberg edizioni$d2009 215 $aXII, 392 p.$cill.$d24 cm. 500 10$aDiritto della navigazione marittima$941755 610 1 $aNavigazione$aDiritto 676 $a343.096$v22$9Diritto e controllo dei trasporti per vie d'acqua 700 1$aTesoniero,$bRosita$0633903 801 0$aIT$bUNIPARTHENOPE$c20100812$gRICA$2UNIMARC 912 $a000027710 951 $a343-D/46$b42456$cNAVA1$d2010 996 $aDiritto della navigazione marittima$941755 997 $aUNIPARTHENOPE LEADER 03287nam 2200613 a 450 001 9910480822903321 005 20170821210847.0 010 $a1-322-41810-1 010 $a0-7619-2903-7 010 $a1-4522-6301-9 035 $a(CKB)2550000000105593 035 $a(EBL)996633 035 $a(OCoLC)809772273 035 $a(SSID)ssj0000675604 035 $a(PQKBManifestationID)11402745 035 $a(PQKBTitleCode)TC0000675604 035 $a(PQKBWorkID)10671562 035 $a(PQKB)10718479 035 $a(MiAaPQ)EBC996633 035 $a(OCoLC)808342746 035 $a(StDuBDS)EDZ0000063788 035 $a(EXLCZ)992550000000105593 100 $a20120323d2003 fy| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aFerment in the intercultural field$b[electronic resource] $eaxiology/value/praxis /$feditors, William J. Starosta, Guo-Ming Chen 210 $aThousand Oaks, Calif. ;$aLondon $cSAGE$dc2003 215 $a1 online resource (321 p.) 225 1 $aInternational and intercultural communication annual ;$vv. 26 300 $aDescription based upon print version of record. 311 $a1-4522-2972-4 311 $a0-7619-2902-9 320 $aIncludes bibliographical references and index. 327 $aCover; Contents; Preface; Section I: Toward a Fifth Moment in Intercultural Communication Research; 1 - "Ferment," an Ethic of Caring, and the Corrective Power of Dialogue; 2 - A Postmodern Critique of Cross-Cultural and Intercultural Communication Research; Section II: Ethics and Axiology in Intercultural Communication; 3 - Intercultural Communication as a Social Problem in a Globalized Context; 4 - Discord in Intercultural Negotiation; Section III: Cultural Communication in Historical Context; 5 - Communication Markers of At-Risk Southeast Asian Refugee Youth 327 $a6 - Academic Witnessing, French Cultures, and the Echoes of Holocaust MemoriesSection IV: Identity Negotiation in Dealings with the Other; 7 - White Positionalities and Cultural Contracts; 8 - A Review of Identity Research in Communication Theory; Section V: On Alternative Centrisms; 9 - Beyond Eurocentrism in the Intercultural Field; 10 - On Theorizing Difference; Index; About the Editors 330 8 $aThis title examines how the field of intercultural communication has encouraged new techniques in the area of research. The editors, along with a diverse group of distinguished contributors, recall the 1983 topical issue of 'The Journal of Communication' which reported a critical turn and a shift of paradigms in communication research. 410 0$aInternational and intercultural communication annual ;$vv. 26. 606 $aIntercultural communication$xResearch 606 $aIntercultural communication$xStudy and teaching 608 $aElectronic books. 615 0$aIntercultural communication$xResearch. 615 0$aIntercultural communication$xStudy and teaching. 676 $a303.482071 701 $aStarosta$b William J$01050538 701 $aChen$b Guo-Ming$01050539 801 0$bStDuBDS 801 1$bStDuBDS 906 $aBOOK 912 $a9910480822903321 996 $aFerment in the intercultural field$92480394 997 $aUNINA LEADER 05024nam 2200661 450 001 9910795532103321 005 20230814215039.0 010 $a90-8722-464-8 035 $a(CKB)5120000000125753 035 $a(MiAaPQ)EBC6176456 035 $a(EXLCZ)995120000000125753 100 $a20200731d2018 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aTaxation of intellectual property under domestic law, EU law and tax treaties /$fedited by Prof. Guglielmo Maisto 210 1$aAmsterdam, The Netherlands :$cIBFD,$d[2018] 210 4$dİ2018 215 $a1 online resource (xxxv, 733 pages) 225 1 $aEC and international tax law series ;$vVolume 16 311 $a90-8722-465-6 320 $aIncludes bibliographical references. 327 $aChapter 1: Taxation of intellectual property (IP) in domestic tax law / Valta, M. ; p. 3-16. 327 $aChapter 10: Austria / Damberger, R. Gradwohl, H-P. ; p. 229-271. 327 $aChapter 11: Brazil / Castro, L. Freitas de Moraes e ; p. 273-320. 327 $aChapter 12: Canada / Scheuerman, J. ; p. 321-349. 327 $aChapter 13: China (People's Rep.) / Na, L. ; p. 351-381. 327 $aChapter 14: France / Daude?, M. ; p. 383-418. 327 $aChapter 15: Germany / Schmid, F. ; p. 419-467. 327 $aChapter 16: Italy / Brazzalotto, A. ; p. 469-534. 327 $aChapter 17: Netherlands / Zalmai, Z. ; p. 535-593. 327 $aChapter 18: Spain / Gil Garci?a, E. ; p. 595-637. 327 $aChapter 19: Switzerland / Hongler, P. Schlegel, L. ; p. 639-656. 327 $aChapter 2: Intellectual property (IP) income and tax treaty abuse : relevance of BEPS Actions 5 and 8-10 for the principal purpose test / Danon, R.J. ; p. 17-34. 327 $aChapter 20: United Kingdom / Fairpo, A. ; p. 657-694. 327 $aChapter 21: United States / Neumann, L.B. Ushakova-Stein, J. Ruig, D.N. de Knobler, M.D. McElroy, S.P. ; p. 695-729. 327 $aChapter 3: An EU free movement and State aid perspective on the development of IP in a foreign PE / Douma, S.C.W. ; p. 37-50. 327 $aChapter 4: Open issues in the application of Interest and Royalty Directive in royalty payments / Arginelli, P. ; p. 51-94. 327 $aChapter 5: Source vs residence taxation of royalties : a historical perspective / Sasseville, J. ; p. 97-115. 327 $aChapter 6: Article 12 OECD/UN Models : definition of royalties and "overlapping" between articles 7, 12 and 13 / Marti?n Jime?nez, A.J. ; p. 117-143. 327 $aChapter 7: Royalties in the context of the multilateral instrument, the principle purpose test and the limitation on benefits provison / Chatel, S. ; p. 147-159. 327 $aChapter 8: Transfers of intangibles under tax treaties (although all the fun stuff is in the Transfer Pricing Guidelines) / Brown, P.A. ; p. 161-182. 327 $aChapter 9: Australia / Black, C.M. ; p. 185-228. 330 $aTaxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of an annual seminar held in Milan in November 2017, is a detailed and comprehensive study on the taxation of intellectual property (IP). It begins with a comparative analysis of the domestic private law aspects of IP and the domestic tax regimes applicable to profits deriving from the utilization of IP. It next examines the taxation of IP under EU law, with a particular emphasis on (i) the EU fundamental freedoms and State aid, and (ii) the open issues in the implementation of the EU Interest and Royalty Directive. The book then moves to selected tax treaty issues. In particular, it analyses (i) the historical background and the policy of article 12 of the OECD Model Convention; (ii) the meaning of "royalties" and overlapping between articles 7, 12 and 13 of the OECD Model Convention; (iii) royalties in the context of the OECD Multilateral Instrument under the limitation on benefits (LoB) provision and the principal purpose test (PPT) clause; and (iv) certain selected issues on cross-border transfers of IP. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices by various states, including Australia, Austria, Brazil, Canada, China (People's Rep.), France, Germany, Italy, the Netherlands, Spain, Switzerland, the United Kingdom and the United States.--$cSource other than Library of Congress. 410 0$aEC and international tax law series ;$vVolume 16. 606 $aIntellectual property$xTaxation 615 0$aIntellectual property$xTaxation. 676 $a341.7543 702 $aMaisto$b Guglielmo 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910795532103321 996 $aTaxation of intellectual property under domestic law, EU law and tax treaties$93728227 997 $aUNINA