LEADER 01397nam 2200349Ia 450 001 996384303103316 005 20221108011830.0 035 $a(CKB)1000000000586564 035 $a(EEBO)2240958706 035 $a(OCoLC)12334465 035 $a(EXLCZ)991000000000586564 100 $a19850801d1686 uy | 101 0 $aeng 135 $aurbn||||a|bb| 200 14$aThe travels of Sir John Chardin into Persia and the East-Indies$b[electronic resource] $ethe first volume, containing the author's voyage from Paris to Ispahan : to which is added, The coronation of this present King of Persia, Solyman the Third 210 $aLondon $cPrinted for Moses Pitt ...$d1686 215 $a[14], 417, [11], 154, [5] p., 18 p. of plates $cill 300 $aReproduction of original in Huntington Library. 300 $aPublished in English and French concurrently in 1686 as (pt. 1) of the Travels, but no more parts were issued. 330 $aeebo-0113 607 $aMiddle East$xDescription and travel$vEarly works to 1800 607 $aIran$xDescription and travel$vEarly works to 1800 700 $aChardin$b John$cSir,$f1643-1713.$0643082 801 0$bEAA 801 1$bEAA 801 2$bm/c 801 2$bUMI 801 2$bWaOLN 906 $aBOOK 912 $a996384303103316 996 $aThe travels of Sir John Chardin into Persia and the East-Indies$92350659 997 $aUNISA LEADER 07960nam 22005293 450 001 9910816695803321 005 20231110220428.0 010 $a90-8722-722-1 010 $a90-8722-723-X 035 $a(CKB)4100000012026607 035 $a(MiAaPQ)EBC6727096 035 $a(Au-PeEL)EBL6727096 035 $a(OCoLC)1273975528 035 $a(EXLCZ)994100000012026607 100 $a20211214d2021 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe Improper Use of Tax Treaties by Contracting States Tax Treaty Dodging (IBFD Doctoral Series Volume 60) 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2021. 210 4$dİ2021. 215 $a1 online resource (357 pages) 225 1 $aIBFD Doctoral ;$vv.60 311 $a90-8722-721-3 327 $aCover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Acknowledgements -- Abstract -- Abbreviations -- Chapter 1: Introduction -- 1.1. Aim and scope of the study -- 1.2. Relevance and originality of the study -- 1.3. Research question -- 1.4. Methodology -- 1.5. Structure of the book -- Part 1: The Phenomenon of Tax Treaty Dodging -- Chapter 2: The Genesis of the Phenomenon -- 2.1. Introduction -- 2.2. The origins of the phenomenon -- 2.2.1. The need for a subtle "backdoor" alternative for opportunistic countries -- 2.2.2. Tax treaty dodging as a subtle backdoor solution -- 2.3. Observation of the phenomenon throughout the decades: A historic study of the literature -- 2.3.1. The 1960s and 1970s -- 2.3.2. The 1980s -- 2.3.3. The 1990s -- 2.3.4. The 2000s and 2010s -- 2.3.5. What now? -- 2.4. The reason for labelling the phenomenon the "improper use of tax treaties by contracting states: tax treaty dodging" -- 2.5. Concluding remarks -- Chapter 3: A Phenomenology: The Functioning of Tax Treaty Dodging -- 3.1. Introduction -- 3.2. The conditions for the phenomenon: An open door to tax treaty dodging practices -- 3.2.1. Tax treaty gaps (as first condition) -- 3.2.1.1. State sovereignty limited by customary international law and self-imposed unilateral limitations -- 3.2.1.2. State sovereignty and the text of tax treaties -- 3.2.1.3. Exercising sovereign rights within the treaty gaps -- 3.2.2. Ambulatory interpretation (as second condition) -- 3.3. Types of tax treaty dodging -- 3.3.1. Legislative dodging -- 3.3.1.1. Redetermination of the constitutive elements of taxliability (as first legislative dodging method) -- 3.3.1.1.1. Reattribution of income -- 3.3.1.1.2. Redesign and creation of taxes -- 3.3.1.1.3. Change of tax rates -- 3.3.1.1.4. Exit taxes on substantial shareholding -- 3.3.1.1.5. Foreign tax credits. 327 $a3.3.1.2. Redefining undefined treaty terms (as second legislative dodging method) -- 3.3.1.2.1. Scope of the method: Actions in line with the context in article 3(2) -- 3.3.1.2.2. Residence -- 3.3.1.2.3. Immovable property -- 3.3.1.2.4. Dividends -- 3.3.1.2.5. Interest -- 3.3.1.2.6. Employment and pension income -- 3.3.1.3. Legislative omission: Treaty underride (as third legislative dodging method) -- 3.3.2. Executive dodging -- 3.3.2.1. Passive dodging: Tolerating treaty shopping schemes -- 3.3.2.2. Dodging through public-private agreements -- 3.3.2.3. Executive interpretative dodging -- 3.3.2.3.1. Brazil -- 3.3.2.3.2. France -- 3.3.2.3.3. China -- 3.3.2.3.4. Australia -- 3.3.3. Judicial dodging? -- 3.4. Effects of tax treaty dodging -- 3.5. Concluding remarks -- Part 2: The Legal Assessment of Tax Treaty Dodging -- Chapter 4: Tax Treaty Dodging from the Perspective of International Law -- 4.1. Introduction -- 4.2. Tax treaty dodging as an illegitimate act -- 4.2.1. The principles of treaty interpretation in international law as a limitation to tax treaty dodging -- 4.2.2. The principle of good faith as a limitation to tax treaty dodging -- 4.2.3. The principle prohibiting the abuse of rights as a limitation to tax treaty dodging -- 4.2.4. The principle of reciprocity as a limitation to tax treaty dodging -- 4.2.5. Obligation not to defeat the object and purpose of a treaty prior to its entry into force as a limitation to tax treaty dodging -- 4.2.6. Taxpayers' fundamental rights as a limitation to tax treaty dodging -- 4.2.7. Bilateral investment treaties as a limitation to tax treaty dodging -- 4.2.8. Answer to the first part of the research question -- 4.3. Tax treaty dodging versus the legitimate exercise of rights: The dividing line -- 4.3.1. Elements of the principles of treaty interpretation in international law -- 4.3.1.1. Good faith. 327 $a4.3.1.2. Context -- 4.3.1.3. Subsequent agreements -- 4.3.1.4. Subsequent practice -- 4.3.1.5. Reciprocity -- 4.3.1.6. Object and purpose -- 4.3.1.7. Supplementary means of interpretation -- 4.3.2. Honesty, reasonableness, fairness and malicious intent as elements of the principle of good faith -- 4.3.3. Reciprocity -- 4.3.4. Excessive tax burden as an element of taxpayers' fundamental rights and expropriation clauses in bilateral investment treaties -- 4.3.5. Legitimate expectations as an element of the principle of good faith, article 18 of the Vienna Convention and bilateral investment treaties -- 4.3.6. Answer to the research sub-question -- 4.4. Tax treaty dodging versus direct violation of the wording of tax treaties -- 4.4.1. The origins of the discussions: The Melford case (1982) -- 4.4.2. Beyond Melford (1982) -- 4.5. Concluding remarks -- Part 3: The Way Forward: Addressing Tax Treaty Dodging -- Chapter 5: Available Measures -- 5.1. Introduction -- 5.2. Measures available to contracting states -- 5.2.1. Official protest by the offended state -- 5.2.1.1. Avoiding the effects of acquiescence -- 5.2.1.2. Avoiding the effects of subsequent practice -- 5.2.2. Mutual agreement procedure -- 5.2.3. Termination or suspension on the basis of the Vienna Convention -- 5.2.3.1. Termination or suspension of a treaty as a consequence of its material breach -- 5.2.3.2. Termination or withdrawal as a consequence of a fundamental change of circumstances -- 5.2.4. Termination on the basis of article 32 of the OECD Model (2017) -- 5.2.5. The ILC Draft Articles on Responsibility of States for Internationally Wrongful Acts (and bringing a claim before the International Court of Justice) -- 5.2.6. Bringing a claim before the court of the offending state -- 5.2.7. Unilateral measures: Countermeasures and retorsion -- 5.2.8. Static interpretation. 327 $a5.2.9. Tax treaty provisions addressing later changes in domestic law -- 5.3. Measures available to taxpayers -- 5.3.1. Mutual agreement procedure and arbitration (offered under tax treaties and bilateral investment treaties) -- 5.3.2. Bringing a claim before an international tribunal -- 5.3.3. Bringing a claim before the courts of a contracting state -- 5.4. Concluding remarks -- Chapter 6: Conclusion and Recommendations -- 6.1. Conclusion -- 6.2. Recommendations -- References -- Other Titles in the IBFD Doctoral Series. 330 $aThis book examines the methods used by states to modify the outcome of tax treaties and presents ways to better address this phenomenon. 410 0$aIBFD Doctoral 517 $aImproper Use of Tax Treaties by Contracting States Tax Treaty Dodging 606 $aDouble taxation$xTreaties 606 $aTaxation$xLaw and legislation$xInterpretation and construction 606 $aFiscal policy 615 0$aDouble taxation$xTreaties. 615 0$aTaxation$xLaw and legislation$xInterpretation and construction. 615 0$aFiscal policy. 700 $aFerreira$b Vanessa Arruda$01632390 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910816695803321 996 $aThe Improper Use of Tax Treaties by Contracting States Tax Treaty Dodging (IBFD Doctoral Series Volume 60)$93971487 997 $aUNINA LEADER 04396nam 2200613 450 001 9910820300203321 005 20230126212737.0 010 $a0-253-01530-8 035 $a(CKB)3710000000354212 035 $a(EBL)1938280 035 $a(SSID)ssj0001421437 035 $a(PQKBManifestationID)12523147 035 $a(PQKBTitleCode)TC0001421437 035 $a(PQKBWorkID)11424099 035 $a(PQKB)11034316 035 $a(OCoLC)903358867 035 $a(MdBmJHUP)muse45412 035 $a(Au-PeEL)EBL1938280 035 $a(CaPaEBR)ebr11017450 035 $a(MiAaPQ)EBC1938280 035 $a(EXLCZ)993710000000354212 100 $a20150217h20152015 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aNew media and religious transformations in Africa /$fedited by Rosalind I. J. Hackett and Benjamin F. Soares ; foreword by Francis B. Nyamnjoh 210 1$aBloomington, Indiana :$cIndiana University Press,$d2015. 210 4$dİ2015 215 $a1 online resource (333 p.) 300 $aDescription based upon print version of record. 311 $a0-253-01519-7 320 $aIncludes bibliographical references and index. 327 $tIntroduction: New media and religious transformations in Africa /$rRosalind I. J. Hackett and Benjamin F. Soares --$gPart 1. "Old" media: print and radio --$tA history of Sauti ya Mvita ("Voice of Mombasa"): radio, public culture, and Islam in coastal Kenya, 1947-1966 /$rJames R. Brennan --$tBetween standardization and pluralism: the Islamic printing market and its social spaces in Bamako, Mali /$rFrancesco Zappa --$tBinary Islam: media and religious movements in Nigeria /$rBrian Larkin --$tMuslim community radio stations: constructing and shaping identities in a democratic South Africa /$rMuhammed Haron --$gPart 2. New media and media worlds --$tMediating transcendence: popular film, visuality, and religious experience in West Africa /$rJohannes Merz --$tThe heart of man: Pentecostalist emotive style in and beyond Kinshasa's media world /$rKatrien Pype --$tIslamic communication and mass media in Cameroon /$rHamadou Adama --$t"We are on the Internet": contemporary Pentecostalism in Africa and the new culture of online religion /$rJ. Kwabena Asamoah-Gyadu --$tConveying Islam: Arab Islamic satellite channels as new players /$rEhab Galal --$tReligious discourse in the new media: a case study of Pentecostal discourse communities of SMS users in south-western Nigeria /$r[ayn]Rotimi Taiwo --$gPart 3. Arenas of exchange, competition, and conflict --$tMedia Afrikania: styles and strategies of representing "Afrikan traditional religion" in Ghana /$rMarleen de Witte --$tEnwele Jesu: gospel music and religious publics in Nigeria /$rVicki L. Brennan --$tManaging miracles: ambiguities in the regulation of religious broadcasting in Nigeria /$rAsonzeh Ukah --$tLiving across digital landscapes: Muslims, Orthodox Christians, and an Indian guru in Ethiopia /$rSamson A. Bezabeh --$tZulu dreamscapes: senses, media, and authentication in contemporary neo-Shamanism /$rDavid Chidester. 330 $aNew Media and Religious Transformations in Africa casts a critical look at Africa's rapidly evolving religious media scene. Following political liberalization, media deregulation, and the proliferation of new media technologies, many African religious leaders and activists have appropriated such media to strengthen and expand their communities and gain public recognition. Media have also been used to marginalize and restrict the activities of other groups, which has sometimes led to tension, conflict, and even violence. Showing how media are rarely neutral vehicles of expression, the contribut 606 $aMass media in religion$zAfrica 606 $aSocial media$xReligious aspects 606 $aSocial media$zAfrica 607 $aAfrica$xReligion$y21st century 615 0$aMass media in religion 615 0$aSocial media$xReligious aspects. 615 0$aSocial media 676 $a302.23096 702 $aHackett$b Rosalind I. J. 702 $aSoares$b Benjamin F. 702 $aNyamnjoh$b Francis B. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910820300203321 996 $aNew media and religious transformations in Africa$93923566 997 $aUNINA