LEADER 11375nam 22006853 450 001 9911011668503321 005 20240304180324.0 010 $a9789087226886 010 $a9087226888 010 $a9789087226893 010 $a9087226896 035 $a(CKB)4100000011946191 035 $a(PPN)276164563 035 $a(MiAaPQ)EBC6631186 035 $a(Au-PeEL)EBL6631186 035 $a(OCoLC)1255893015 035 $a(EXLCZ)994100000011946191 100 $a20210901d2021 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTaxation and Value Creation 205 $a1st ed. 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2021. 210 4$dİ2021. 215 $a1 online resource (741 pages) 311 08$a9789087226879 311 08$a908722687X 327 $aCover -- Title -- Copyright -- Table of Contents -- Preface -- About the Authors -- Part One General Report -- Chapter 1 General Report on Value Creation and Taxation: Outlining the Debate -- 1.1. Introduction -- 1.2. The meaning of "value" and "value creation" -- 1.2.1. Theories of value and value creation -- 1.2.2. Value creation and income taxation: A tenuous link -- 1.2.3. Value creation and VAT: Is there a link? -- 1.3. Value creation and international tax reform -- 1.3.1. The reasons and options for reform -- 1.3.2. Value creation and the OECD Model -- 1.3.3. Aligning taxation and value creation in BEPS 1.0 -- 1.3.4. BEPS 2.0: Going beyond transfer pricing - And value creation? -- 1.3.5. The impact of international tax reform on inter-nation equity -- 1.4. The meaning and role of "value creation" in national income tax law -- 1.4.1. The relevant meaning of "value" in national tax laws -- 1.4.2. Value creating assets and their valuation -- 1.4.3. The relevance of "changes in value" in national tax laws -- 1.4.4. Value creation and attribution of income -- 1.4.5. The relevance of value-creating activity for taxation -- 1.4.6. Taxing value creation in non-market transactions -- 1.4.7. The importance of localized value creation source rules -- 1.4.8. Aligning domestic transfer pricing approaches to the OECD guidance on "value creation" -- 1.4.9. Changes in national tax law to tackle digitalization challenges -- 1.5. Conclusion -- Part Two Thematic Reports -- Chapter 2 Value Creation and Income Taxation: A Coherent Framework for Reform? -- 2.1. Introduction -- 2.2. The meaning of "value creation": A cross disciplinary perspective -- 2.2.1. The (lack of) meaning of value and the (tenuous) link between value creation and income -- 2.2.2. Allocation of taxing rights over income: A production based paradigm. 327 $a2.3. An International Tax Reform based on (a coherent concept of) value creation? -- 2.3.1. Post-BEPS transfer pricing as an alignment of taxation with value creation -- 2.3.2. Allocating income beyond the arm's length standard -- 2.3.3. Further questions on the use of "value creation" as a basis for allocating taxing rights -- 2.4. Conclusion -- Chapter 3 Value Creation and VAT -- 3.1. Scope and objective of this report -- 3.2. Key features of the value added tax system -- 3.2.1. A broad based, multi-stage but non-cumulative consumption tax -- 3.2.2. Transnational/cross-border application of the tax -- 3.2.2.1. Tax levied "at destination" -- 3.2.2.2. "Fixed establishment" for VAT purposes vs " permanent establishment" for CIT purposes -- 3.3. Valuation rules (EU) -- 3.3.1. General rules -- 3.3.2. Special rules -- 3.3.2.1. Imports -- 3.3.2.2. Transactions between related parties -- 3.3.2.3. Internal and deemed supplies -- 3.3.2.4. Special schemes -- 3.4. Value creation and VAT: Is there a link? -- 3.4.1. The meaning of "value" under the "value added tax"system -- 3.4.2. Is VAT levied upon "value addition" in the production process? -- 3.4.3. Is there a link between "value addition" and "value creation" and what is the consequence of a "reduction" of value? -- 3.5. "Value addition", "value creation" and allocation and enforcement of taxing rights -- 3.5.1. Inter-nation equity -- 3.5.2. Enforcement on non-resident taxpayers and increased compliance burden -- 3.6. Conclusion -- Chapter 4 Taxation in the Place of Value Creation: An Economic Perspective -- 4.1. Introduction: Corporate taxation and idea of taxation in the place of value creation -- 4.2. The role of the corporate income tax in the overall tax system -- 4.3. What does "taxation in the place of value creation" mean and how could it be implemented?. 327 $a4.4. Existing international tax rules: Does the location of value creation play a role? -- 4.5. Why do the existing rules need to be reformed? -- 4.6. Would more taxation where value is created improve economic efficiency or fairness of the international tax system? -- 4.6.1. Fairness in the international distribution of taxing rights -- 4.6.2. Economic efficiency and tax distortions -- 4.7. Do the current OECD reform proposals follow the principle of aligning taxation with value creation? -- 4.8. Conclusions -- Chapter 5 Value Creation and Transfer Pricing -- 5.1. Introduction -- 5.2. Brief historical overview -- 5.3. The 2017 update to the OECD transfer pricing guidelines with respect to the objective of aligning transfer pricing outcomes with value creation -- 5.4. Comparative overview -- 5.5. The concept of value creation in the "Pillar One" project -- 5.6. Conclusion -- Chapter 6 The Value Creation Mythology* -- 6.1. Introduction -- 6.2. What does the term value creation actually mean or refer to? -- 6.3. Does the notion of value creation have a firm basis as a principle in the international tax system? -- 6.4. Is it helpful to posit value creation as a paradigm or principle for interpreting or applying the ALP? -- 6.5. Value creation as a paradigm of the existing ALP system -- 6.6. Value creation as a normative standard -- 6.7. Conclusion -- Chapter 7 Value Creation, the Benefit Principle and Efficiency- Related Allocation of Taxing Rights -- 7.1. Value creation - Its rise and fall in international tax policy -- 7.2. Benefit principle and value creation -- 7.3. Value creation and market countries -- 7.4. Benefit principle, tax competition and economic efficiency -- 7.5. Economic efficiency, markets and rents -- 7.6. Efficient taxation of the digital(ized) economy -- 7.7. Conclusion -- Chapter 8 Value Creation and Inter-Nation Equity. 327 $a8.1. Introduction -- 8.2. Can a value creation based allocation be justified with the idea of inter-nation equity? -- 8.2.1. Richard and Peggy Musgrave's inter-nation equity: Four justifications for source taxation -- 8.2.2. Other scholars: The international tax system can be used for achieving human rights -- 8.2.3. Value creation based allocation can be justified with the idea of inter-nation equity -- 8.2.3.1. Inter-nation equity built on economic ideas of fairness -- 8.2.3.1.1. Origin -- 8.2.3.1.2. Location of investment -- 8.2.3.1.3. Benefit, origin and economic rent -- 8.2.3.1.4. Economic rent -- 8.2.3.2. Inter-nation equity built on political ideas of fairness -- 8.3. Would a change of attribution to attribution on the basis of a standard of "value creation" result in a fairer distribution of taxing rights at the global level? -- 8.4. Conclusion -- Chapter 9 Value Chain Analysis: An Analytical Tool to Evaluate Economic Contribution in the Overall Framework of Value Creation -- 9.1. Introduction -- 9.2. The purpose of a value chain analysis -- 9.3. Value chain analysis - Proposed framework for application -- 9.3.1. Value chain concept -- 9.3.2. Value chain analysis: A proposed analytical framework for transfer pricing -- 9.3.2.1. Step 1. Analysing value drivers -- 9.3.2.2. Step 2. Linking the enterprise's functions, risks and (intangible) assets with value drivers -- 9.3.2.3. Step 3. Mapping roles, responsibilities and control of the individual group entities -- 9.3.2.4. Step 4. Assessing bargaining positions in the internal pricing process -- 9.4. What are the next steps to a value chain analysis? -- 9.4.1. From value chain analysis to pricing transactions and profit allocation -- 9.4.2. Uses and misuses of value chain analyses -- 9.5. Conclusion -- Chapter 10 Value Creation and Exit Taxes -- 10.1. Introduction. 327 $a10.2. Valuation for exit taxes - An issue primarily under domestic law -- 10.3. International coordination of exit tax valuation -- 10.3.1. The case for bilateral coordination -- 10.3.2. Valuation coordinated by tax treaty -- 10.3.3. The weakness of a coordination rule -- 10.4. Coordination by methodology - The use of OECD transfer pricing principles for exit taxation -- 10.4.1. The OECD arm's length principle as an internationally accepted valuation framework -- 10.4.2. The Austrian example -- 10.4.3. Practical effects of a coordinated valuation methodology -- 10.5. What can OECD Transfer Pricing Guidelines tell about valuation in exit tax cases? -- 10.5.1. Delineating the "actual transaction" in exit tax cases -- 10.5.2. Valuation effects of a fictitious sale -- 10.5.3. Valuation under actual circumstances of the case -- 10.5.4. Valuation for exit tax purposes is not an exact science -- 10.6. Exit tax valuation under the ATAD -- 10.6.1. Valuation at "market value" (article 5(6) ATAD) -- 10.6.2. Coordination of valuation (article 5(5) ATAD) -- Part Three National Reports -- Chapter 11 Austria -- 11.1. Value creation and (individual and corporate) income taxation -- 11.1.1. Concept of "value" -- 11.1.2. Concept of "asset" -- 11.1.3. Value "creation": Determination of asset value upon creation and subsequent use -- 11.1.4. Value creation/income attribution -- 11.1.5. Value changes -- 11.1.6. Value recognition in case of non-market transactions -- 11.1.7. Importance of value creation in cross-border situations -- 11.1.8. Transfer pricing and value creation -- 11.2. Digitalization of businesses and value creation: Impact on domestic tax legislation -- 11.2.1. Recent changes to national tax legislation -- 11.2.2. The perceived need to align international taxation and value creation -- Chapter 12 Belgium -- 12.1. Value creation and income taxation. 327 $a12.1.1. Concept of "value". 330 $aThis book examines whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework. 606 $aTaxation$xLaw and legislation$vCongresses 606 $aInternational law$vCongresses 606 $aCommercial law$vCongresses 606 $aCommercial law$2fast$3(OCoLC)fst00869502 606 $aInternational law$2fast$3(OCoLC)fst00976984 606 $aTaxation$xLaw and legislation$2fast$3(OCoLC)fst01143921 608 $aConference papers and proceedings.$2fast 615 0$aTaxation$xLaw and legislation 615 0$aInternational law 615 0$aCommercial law 615 7$aCommercial law. 615 7$aInternational law. 615 7$aTaxation$xLaw and legislation. 676 $a343.04 700 $aHaslehner$b Werner$01830577 701 $aLamensch$b Marie$01687780 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911011668503321 996 $aTaxation and Value Creation$94401034 997 $aUNINA LEADER 03485nam 22006615 450 001 9910960029603321 005 20250724101954.0 010 $a0-306-47915-X 024 7 $a10.1007/b100336 035 $a(CKB)111087026975332 035 $a(EBL)3035891 035 $a(SSID)ssj0001239849 035 $a(PQKBManifestationID)11951169 035 $a(PQKBTitleCode)TC0001239849 035 $a(PQKBWorkID)11207236 035 $a(PQKB)10437133 035 $a(SSID)ssj0000099016 035 $a(PQKBManifestationID)11108445 035 $a(PQKBTitleCode)TC0000099016 035 $a(PQKBWorkID)10011819 035 $a(PQKB)11124544 035 $a(DE-He213)978-0-306-47915-1 035 $a(Au-PeEL)EBL3035891 035 $a(CaPaEBR)ebr10067263 035 $a(OCoLC)517840959 035 $a(MiAaPQ)EBC3035891 035 $a(EXLCZ)99111087026975332 100 $a20121227d2001 u| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAdvances in Nuclear Physics $eVolume 26 /$fedited by J.W. Negele, Erich W. Vogt 205 $a1st ed. 2001. 210 1$aNew York, NY :$cSpringer US :$cImprint: Springer,$d2001. 215 $a1 online resource (407 p.) 225 1 $aAdvances in Nuclear Physics ;$v26 300 $aDescription based upon print version of record. 311 08$a1-4757-0569-7 311 08$a0-306-46685-6 327 $aThe Spin Structure of the Nucleon -- Liquid-Gas Phase Transition in Nuclear Multifragmentation -- High Spin Properties of Atomic Nuclei -- The Deuteron: Structure and Form Factors. 330 $aThe four articles of the present volume address very different topics in nuclear physics and, indeed, encompass experiments at very different kinds of exp- imental facilities. The range of interest of the articles extends from the nature of the substructure of the nucleon and the deuteron to the general properties of the nucleus, including its phase transitions and its rich and unexpected quantal properties. The first article by Fillipone and Ji reviews the present experimental and theoretical situation pertaining to our knowledge of the origin of the spin of the nucleon. Until about 20 years ago the half-integral spin of the neutron and p- ton was regarded as their intrinsic property as Dirac particles which were the basic building blocks of atomic nuclei. Then, with the advent of the Standard Model and of quarks as the basic building blocks, the substructure of the - cleon became the subject of intense interest. Initial nonrelativistic quark m- els assigned the origin of nucleon spin to the fundamental half-integral spin of its three constituent quarks, leaving no room for contributions to the spin from the gluons associated with the interacting quarks or from the orbital angular momentum of either gluons or quarks. That naive understanding was shaken, about fifteen years ago, by experiments involving deep-inelastic scattering of electrons or muons from nucleons. 410 0$aAdvances in Nuclear Physics ;$v26 606 $aNuclear physics 606 $aNuclear Physics 615 0$aNuclear physics. 615 14$aNuclear Physics. 676 $a539.7 701 $aNegele$b John W$047956 701 $aVogt$b Erich W.$f1929-$044620 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910960029603321 996 $aAdvances in nuclear physics$94388299 997 $aUNINA LEADER 04675nam 2200577 a 450 001 9910965505703321 005 20250613191849.0 010 $a1-938228-58-8 035 $a(CKB)2670000000425356 035 $a(EBL)3417041 035 $a(SSID)ssj0001101529 035 $a(PQKBManifestationID)11731113 035 $a(PQKBTitleCode)TC0001101529 035 $a(PQKBWorkID)11068346 035 $a(PQKB)10594162 035 $a(MiAaPQ)EBC3417041 035 $a(Au-PeEL)EBL3417041 035 $a(CaPaEBR)ebr10745891 035 $a(CaONFJC)MIL797797 035 $a(OCoLC)923515010 035 $a(EXLCZ)992670000000425356 100 $a20130819d2010 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aTolkien studies$hVolume VII /$fedited by Douglas A. Anderson, Michael D.C. Drout, Verlyn Flieger 205 $a1st ed. 210 $aMorgantown $cWest Virginia University Press$d2010 215 $a1 online resource (402 p.) 225 0 $aTolkien studies,$x1547-3155 ;$vv. 7 300 $aDescription based upon print version of record. 320 $aIncludes bibliographical references. 327 $a""Cover""; ""Contents""; ""Editors Introduction""; ""Notes on Submissions""; ""Acknowledgments""; ""In Memoriam""; ""Conventions and Abbreviations""; ""Abbreviations""; ""The Books of Lost Tales""; ""I""; ""II""; ""III""; ""IV""; ""Notes""; ""Works Cited""; ""Farian Cyberdrama""; ""Notes""; ""Works Cited""; ""Coleridge's Definition of Imagination and Tolkien's Definition(s) of Faery""; ""Notes""; ""Works Cited""; ""Strange and free On Some Aspects of the Nature of Elves and Men""; ""Anima-forma-corporis or corpus-forma-animae? The relationship of fa and hra"" 327 $a""Death and immortality""""Freedom and Situation or the Music as providential pattern""; ""Conclusion""; ""Notes""; ""Works Cited""; ""Refining the Gold""; ""Defeat could be glorious""; ""Purpose and duty""; ""Flight""; ""Seeing it through""; ""The problem of hope""; ""Notes""; ""Works Cited""; ""Fantasy, Escape, Recovery, and Consolation in Sir Orfeo""; ""Sir Orfeo and Tolkien Studies""; ""Tolkienian Fantasy and Fairie""; ""Fantasy, Recovery and Escape""; ""Enchantment, Eucatastrophe, and Consolation""; ""Epilogue""; ""Notes""; ""Works Cited""; ""Elladan and Elrohir""; ""Notes"" 327 $a""Works Cited""""Tolkien's The Lord of the Rings and His Concept of Native Language""; ""1. The Lord of the Rings and its paratexts""; ""2. English and Welsh as an epitext""; ""(i) British-Welsh: its historical dimension""; ""(ii) British-Welsh: its linguistic aesthetic dimension""; ""(iii) Tolkien's sense of home""; ""(a) The West-Midlands""; ""(b) The North-west of the Old World""; ""(iv) Tolkien's native language""; ""(v) British as the native language""; ""3. Native language in The Lord of the Rings""; ""(i) When native language is experienced"" 327 $a""(ii) When native language is expressed: the mystery of the Elvish-speaking Hobbits""""4. The evolution of an indigenous and predominant Elvish tongue in Middle-earth""; ""(i) A major upheaval of historical-linguistic structure""; ""(ii) Gnomish in The Book of Lost Tales""; ""(iii) Noldorin in the Lhammas""; ""(iv) Sindarin in the Grey Annals""; ""(v) Sindarin in Appendix F""; ""(vi) Sindarin in Quendi and Eldar""; ""(vii) Sindarin and Quenya""; ""5. The evolution of Westron and its relationship to Elvish""; ""(i) Adinaic""; ""(ii) Danian, the language of the Green-elves"" 327 $a""(iii) Taliska""""(iv) Westron and the Hobbits ancestral tongue""; ""(v) The Hobbits and their native language""; ""Notes""; ""Works Cited""; ""Monsterized Saracens, Tolkien's Haradrim, and Other Medieval Fantasy Products""; ""Notes""; ""Works Cited""; ""Myth, Milky Way, and the Mysteries of Tolkien's Morwinyon, Telumendil, and Anarrima""; ""Notes""; ""Works Cited""; ""Notes and Documents""; ""The Story of Kullervo and Essays on Kalevala""; ""The Story of Honto Taltewenlen""; ""MS Folio 6 List of Names""; ""Draft Plot Synopses, Folio 21."" 327 $a""Notes and Commentary"" 330 $aTolkien Studies: An Annual Scholarly Review presents the growing body of critical commentary and scholarship on both J. R. R. Tolkien's voluminous fiction and his academic work in literary and linguistic fields. 701 $aAnderson$b Douglas A$0169119 701 $aDrout$b Michael D. C.$f1968-$01828324 701 $aFlieger$b Verlyn$0865270 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910965505703321 996 $aTolkien studies$94396623 997 $aUNINA