LEADER 02108nam 2200601 a 450 001 9910779505003321 005 20230721010722.0 010 $a1-78337-284-2 035 $a(CKB)2550000001040942 035 $a(EBL)3007506 035 $a(SSID)ssj0001077294 035 $a(PQKBManifestationID)11680907 035 $a(PQKBTitleCode)TC0001077294 035 $a(PQKBWorkID)11035505 035 $a(PQKB)11335686 035 $a(MiAaPQ)EBC3007506 035 $a(Au-PeEL)EBL3007506 035 $a(CaPaEBR)ebr10656355 035 $a(OCoLC)923617471 035 $a(EXLCZ)992550000001040942 100 $a20130220d2009 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe history of 30 assault unit$b[electronic resource] $eIan Fleming's Red Indians /$fCraig Cabell 210 $aBarnsley $cPen & Sword Military$d2009 215 $a1 online resource (195 p.) 300 $aDescription based upon print version of record. 311 $a1-84415-950-7 320 $aIncludes bibliographical references and index. 327 $apt. 1. 30 commando unit -- pt. 2. 30 assault unit. 606 $aWorld War, 1939-1945$xSecret service$zGreat Britain 606 $aWorld War, 1939-1945$xCommando operations$zGreat Britain 606 $aWorld War, 1939-1945$xRegimental histories$zGreat Britain 606 $aWorld War, 1939-1945$xCampaigns$zEurope 606 $aIntelligence officers$zGreat Britain$vBiography 606 $aMilitary intelligence$zGreat Britain$xHistory$y20th century 615 0$aWorld War, 1939-1945$xSecret service 615 0$aWorld War, 1939-1945$xCommando operations 615 0$aWorld War, 1939-1945$xRegimental histories 615 0$aWorld War, 1939-1945$xCampaigns 615 0$aIntelligence officers 615 0$aMilitary intelligence$xHistory 700 $aCabell$b Craig$01481216 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910779505003321 996 $aThe history of 30 assault unit$93698084 997 $aUNINA LEADER 03119nam 2200397 450 001 9910794252803321 005 20220824201953.0 010 $a90-8722-633-0 035 $a(CKB)4100000011509202 035 $a(MiAaPQ)EBC6372019 035 $a(EXLCZ)994100000011509202 100 $a20210227d2020 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAddressing tax arbitrage with hybrid financial instruments $ea multidisciplinary study and proposal for developed and developing countries /$fMoritz Scherleitner 210 1$aAmsterdam, The Netherlands :$cIBFD,$d[2020] 210 4$dİ2020 215 $a1 online resource (xviii, 597 pages) 225 1 $aIBFD Doctoral series ;$vVolume 54 311 $a90-8722-632-2 330 8 $a"This book analyses legislative action against tax arbitrage with hybrid financial instruments (HFIs) from a multidisciplinary perspective. It begins by investigating the non-legal problems of the legal phenomenon of tax arbitrage with HFIs, which should display the concerns caused by (uncombated) tax arbitrage with HFIs. The author works out three concerns from an inter-taxpayer equity perspective, three from an inter-nation equity perspective and three from an efficiency perspective. Four approaches against tax arbitrage with HFIs are then analysed. These are the OECD approach, the low-tax approach, the UN approach and the recharacterization approach. The focus is on tax arbitrage transactions with HFIs that rely on a qualification conflict and substitute transactions with financial instruments that reach the same or a similar result. The approaches under analysis are assessed in view of their potential to overcome the predefined non-legal problems. Aside from this, additional considerations regarding inter-taxpayer equity, inter-nation equity and efficiency are provided. The study also takes into account the administrability of an approach and elaborates on legal dogmatic questions. Having conducted an analysis of the four approaches, the author provides his own solutions. He does not propose a new approach; rather, building on the prior discussions, he aims to advise tax policymakers on what action can possibly - and sensibly - be taken. In doing so, tax policymakers in three different situations are addressed: (i) those who already decided to combat tax arbitrage with HFIs through BEPS Action 2; (ii) those who are considering combating tax arbitrage with HFIs by means of targeted (and potentially simpler) linking rules; and (iii) those who do not intend to combat tax arbitrage with HFIs through targeted rules." 410 0$aDoctoral series ;$vVolume 54. 606 $aTaxation$xLaw and legislation 615 0$aTaxation$xLaw and legislation. 676 $a343.04 700 $aScherleitner$b Moritz$01487509 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910794252803321 996 $aAddressing tax arbitrage with hybrid financial instruments$93707397 997 $aUNINA LEADER 03947nam 2200769Ia 450 001 9910778094403321 005 20230721021747.0 010 $a1-282-35262-8 010 $a0-300-15607-3 010 $a9786612352621 010 $a1-282-08969-2 010 $a9786612089695 024 7 $a10.12987/9780300156072 035 $a(CKB)1000000000764830 035 $a(StDuBDS)BDZ0022168154 035 $a(SSID)ssj0000104192 035 $a(PQKBManifestationID)11122168 035 $a(PQKBTitleCode)TC0000104192 035 $a(PQKBWorkID)10071987 035 $a(PQKB)11314166 035 $a(StDuBDS)EDZ0000157955 035 $a(MiAaPQ)EBC3420497 035 $a(DE-B1597)486145 035 $a(OCoLC)815775511 035 $a(DE-B1597)9780300156072 035 $a(MiAaPQ)EBC5292524 035 $a(Au-PeEL)EBL3420497 035 $a(CaPaEBR)ebr10348391 035 $a(CaONFJC)MIL235262 035 $a(OCoLC)923593826 035 $a(Au-PeEL)EBL5292524 035 $a(CaONFJC)MIL208969 035 $a(OCoLC)1027169238 035 $a(EXLCZ)991000000000764830 100 $a20080812d2009 uy 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe anti-imperial choice$b[electronic resource] $ethe making of the Ukrainian Jew /$fYohanan Petrovsky-Shtern 210 $aNew Haven $cYale University Press$dc2009 215 $a1 online resource (1 online resource (xv, 344 p., [16] p. of plates) )$cill 300 $aBibliographic Level Mode of Issuance: Monograph 311 $a0-300-13731-1 320 $aIncludes bibliographical references (p. 323-335) and index. 327 $tFront matter --$tContents --$tAcknowledgments --$tPolitics of Names and Places: A Note on Transliteration --$tAbbreviations --$tIntroduction --$tChapter 1. A Prayer for Ukraine: The Improbable Identity of Hryts'ko Kernerenko --$tChapter 2. Between Two Fires: The National-Communist Utopia of Ivan Kulyk --$tChapter 3. Writing the Body: The Passion and Freedom of Raisa Troianker --$tChapter 4. Being for the Victims: Leonid Pervomais'kyi's Ethical Responses to Violence --$tChapter 5. A Messiah from Czernowitz: The Language and Faith of Moisei Fishbein --$tEpilogue --$tNotes --$tSelected Bibliography --$tIndex 330 $aThis book is the first to explore the Jewish contribution to, and integration with, Ukrainian culture. Yohanan Petrovsky-Shtern focuses on five writers and poets of Jewish descent whose literary activities span the 1880's to the 1990's. Unlike their East European contemporaries who disparaged the culture of Ukraine as second-rate, stateless, and colonial, these individuals embraced the Russian- and Soviet-dominated Ukrainian community, incorporating their Jewish concerns in their Ukrainian-language writings. The author argues that the marginality of these literati as Jews fueled their sympathy toward Ukrainians and their national cause. Providing extensive historical background, biographical detail, and analysis of each writer's poetry and prose, Petrovsky-Shtern shows how a Ukrainian-Jewish literary tradition emerged. Along the way, he challenges assumptions about modern Jewish acculturation and Ukrainian-Jewish relations. 606 $aJewish literature$zUkraine$xHistory and criticism 606 $aJews in literature 606 $aJewish authors$zUkraine 606 $aJews$zUkraine$xHistory$y19th century 607 $aUkraine$xIn literature 607 $aUkraine$xEthnic relations 615 0$aJewish literature$xHistory and criticism. 615 0$aJews in literature. 615 0$aJewish authors 615 0$aJews$xHistory 676 $a947.7/004924 700 $aPetrovskii?-Shtern$b I?okhanan$01576399 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910778094403321 996 $aThe anti-imperial choice$93854165 997 $aUNINA