LEADER 05364nam 2200709Ia 450 001 9910965192703321 005 20200520144314.0 010 $a9780791489093 010 $a0791489094 010 $a9780585463179 010 $a0585463174 035 $a(CKB)111087027854210 035 $a(OCoLC)61367584 035 $a(CaPaEBR)ebrary10587198 035 $a(SSID)ssj0000129871 035 $a(PQKBManifestationID)11131679 035 $a(PQKBTitleCode)TC0000129871 035 $a(PQKBWorkID)10080601 035 $a(PQKB)10210096 035 $a(OCoLC)52774131 035 $a(MdBmJHUP)muse5845 035 $a(Au-PeEL)EBL3407999 035 $a(CaPaEBR)ebr10587198 035 $a(DE-B1597)683948 035 $a(DE-B1597)9780791489093 035 $a(MiAaPQ)EBC3407999 035 $a(Perlego)2674593 035 $a(EXLCZ)99111087027854210 100 $a20010726d2002 ub 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aContesting agriculture $ecooperativism and privatization in the new Eastern Germany /$fHans C. Buechler and Judith-Maria Buechler 205 $a1st ed. 210 $aAlbany $cState University of New York Press$d2002 215 $a1 online resource (371 p.) 225 0 $aSUNY series in the anthropology of work 300 $aBibliographic Level Mode of Issuance: Monograph 311 08$a9780791452820 311 08$a0791452824 311 08$a9780791452813 311 08$a0791452816 320 $aIncludes bibliographical references (p. 335-342) and index. 327 $aIntro -- CONTESTING AGRICULTURE -- CONTENTS -- LIST OF ILLUSTRATIONS -- ACKNOWLEDGMENTS -- LIST OF ABBREVIATIONS -- CHRONOLOGY -- 1. Introduction -- The Setting -- Methodology -- 2. Identities -- PART I: The Communist Period -- 3. The History of Collectivization in Agriculture -- 4. The LPG -- Introduction -- The Mass Production Model in Agriculture -- The Dynamics of Planning: Rationales and Irrationalities -- Production Quotas and Export -- The Organization of Agricultural Tasks -- Local Responses -- Inconsistencies in the Distribution of Farm Equipment -- Showcase Projects -- Communal Tasks -- Capital Investments and Debt -- Compensation -- Supplementing Wages: Individual Production by LPG Members -- The Family as Source of Identification -- Leisure -- The LPG Administration -- Farm Manager Identities -- PART II: The Post-Communist Period -- INTRODUCTION: The Aftermath of Reunification -- The Crash in the Markets: Panic Purchases -- New Markets and Pricing Structures -- Government Supports and Useless Feasibility Plans -- The Maze of Legal Forms of Ownership -- Rights to Compensation and to Decide on the Future of the Cooperatives -- 5. The Cooperative Solution -- Legal Options -- The Cooperative Managers' Opinion of West German-Style Cooperativism -- The Transition to West German-Style Cooperatives: Process and Timing -- The New Leadership -- Carrying Out Compensation -- Impediments: Access to Land -- Leasing from Individuals -- The Issue of Buildings -- Set-Aside Programs -- The Carryover of Debt Incurred During the GDR -- A Case of Failure -- Prospects -- 6. The New Cooperatives: Continuity and Change -- Restructuring Activities -- Investment in Buildings and Machinery -- Crop Production -- Livestock Production -- Markets -- Reducing the Workforce -- Wage Levels and Working Conditions -- The Cooperatives' Relationship to Communities. 327 $aProspects -- 7. The Eastern Independent Farmers -- Obtaining Land -- Machinery -- Investment -- Division of Labor and the Employment of Outside Labor -- Crop Production and Its Link to Market Demand -- Livestock Production -- Prospects -- Conclusion -- 8. The Western Farmers -- Adapting to Life in the East -- Access to Land -- Investment -- Personnel and Division of Labor -- Crop Production and Marketing -- Livestock Production and Marketing -- Suppliers and Markets -- Community Relations -- 9. The Service/Industrial Context of Agriculture: Linkages and Permutations -- Suppliers -- A Serviceman -- Clients -- The Nature of Economic Networks -- Convergences and Divergences between Farmers and Their Associates -- 10. Conclusion -- NOTES -- Chronology -- 1. Introduction -- 2. Identities -- PART I. THE COMMUNIST PERIOD -- 3. The History of Collectivization in Agriculture -- 4. The LPG -- PART II. POST-COMMUNIST PERIOD -- Introduction: The Aftermath of Reunification -- 5. The Cooperative Solution -- 6. The New Cooperatives -- 7. The Eastern Independent Farmers -- 8. The Western Farmers -- 9. The Service/Industrial Context of Agriculture -- 10. Conclusion -- GLOSSARY -- BIBLIOGRAPHY -- INDEX -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- P -- R -- S -- T -- U -- V -- W. 330 $aExamines the privatization of agriculture in eastern Germany since 1989. 606 $aAgriculture, Cooperative$zGermany (East) 606 $aPrivatization$zGermany (East) 615 0$aAgriculture, Cooperative 615 0$aPrivatization 676 $a334/.683/09431 700 $aBuechler$b Hans C$0484563 701 $aBuechler$b Judith-Maria$01814619 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910965192703321 996 $aContesting agriculture$94368628 997 $aUNINA LEADER 05439nam 22006375 450 001 9910987691303321 005 20250315214521.0 010 $a3-031-81410-X 024 7 $a10.1007/978-3-031-81410-5 035 $a(CKB)37916648500041 035 $a(DE-He213)978-3-031-81410-5 035 $a(MiAaPQ)EBC31960093 035 $a(Au-PeEL)EBL31960093 035 $a(EXLCZ)9937916648500041 100 $a20250315d2025 u| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aQualified Intermediary $ePractical Compliance in Cross-Border Income Taxation and Anti-Tax Evasion /$fby Ross K. McGill, Kirsty V. Pitkin 205 $a1st ed. 2025. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Palgrave Macmillan,$d2025. 215 $a1 online resource (XXV, 486 p. 72 illus., 9 illus. in color.) 311 08$a3-031-81409-6 327 $aPart I Essentials -- Chapter 1 Scope and Purpose -- Chapter 2 History and Context -- Chapter 3 Convergence -- Chapter 4 Legal Bases -- Part II USA -- Chapter 5 Structure -- Chapter 6 Background -- Chapter 7 FATCA -- Chapter 8 Documentation -- Chapter 9 Withholding -- Chapter 10 Depositing -- Chapter 11 Reporting -- Chapter 12 Control and Oversight -- Chapter 13 Enforcement -- Part III OECD -- Chapter 14 Structure -- Chapter 15 Background -- Chapter 16 AEo -- Chapter 17 CRS -- Chapter 18 TRACE -- Chapter 19 BEPS -- Part IV Europe -- Chapter 20 Structure -- Chapter 21 Background and Principles of CMU -- Chapter 22 FAST Directive -- Part V Ireland -- Chapter 23 Irish QI Program -- Chapter 24 QI and AWAs -- Part VI Japan -- Chapter 25 Japanese QFI Program -- Part VIITechnology and Convergence -- Chapter 26 Residency vs Citizenship -- Chapter 27 DLT, NFTs and Smart Contracts -- Part VIII Conclusions -- Chapter 28 Conclusions and Prediction. 330 $aMultiple jurisdictions have been and continue to converge their taxation frameworks to eradicate cross-border tax evasion and establish common principles under which non- resident financial institutions can become withholding agents for non-resident investors and establish rules to prevent and detect cross-border tax evasion. The US began this convergence with its Qualified Intermediary agreement framework in 2001 with Revenue Procedure 2000-12 (the ?QI Agreement?). Ireland followed the US model with its Qualified Intermediary and Authorised Withholding Agent (?AWA?) program and Japan has adopted a Qualified Foreign Intermediary (?QFI?) system. More recently, in 2023 the European Commission proposed a new Directive for standardisation and simplification of cross-border withholding tax across 27 Member States (?FASTER?). Once agreed upon, the Directive is expected to go into force on January 1, 2030. All these frameworks have a commonality of purpose and, in many cases, commonality of implementation principles. Differences lie in the practical implementation of these frameworks by financial institutions who may have to adopt different procedures and policies depending on the nature and residency of their clients and the markets in which they choose to invest. This book will be of interest to financial services professionals and institutional investors, including custodians and brokers. Ross K. McGill is a well-known author of nine books on international withholding tax and associated regulation as well as anti-tax evasion frameworks (GATCA). Founder of TConsult, McGill is the Chairman of the Board and former Chief Executive of TConsult. McGill sits on several international tax related committees including ISO20022 Securities Evaluation Group. He was an Expert Witness to the European Commission FISCO Group in 2012 and a member of, and editor of, the European Commission Tax Barriers Business Advisory Group Report on in 2013. Kirsty V. Pitkin joined TConsult in 2004 and was appointed CEO in 2018. She also coordinates work with regtech and fintech partners developing compliance software. Kirsty is passionate about communicating in simple, accessible language that everyone can understand. She specialises in translating complex tax technical documents into a form that allows financial institutions to make more informed compliance decisions. 606 $aBusiness enterprises$xTaxation 606 $aBusiness tax$xLaw and legislation 606 $aAccounting 606 $aFinancial services industry 606 $aFinance$xLaw and legislation 606 $aBusiness Taxation and Tax Law 606 $aFinancial Accounting 606 $aFinancial Services 606 $aFinancial Law 615 0$aBusiness enterprises$xTaxation. 615 0$aBusiness tax$xLaw and legislation. 615 0$aAccounting. 615 0$aFinancial services industry. 615 0$aFinance$xLaw and legislation. 615 14$aBusiness Taxation and Tax Law. 615 24$aFinancial Accounting. 615 24$aFinancial Services. 615 24$aFinancial Law. 676 $a657.46 676 $a343.068 700 $aMcGill$b Ross K$4aut$4http://id.loc.gov/vocabulary/relators/aut$01369118 702 $aPitkin$b Kirsty V$4aut$4http://id.loc.gov/vocabulary/relators/aut 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910987691303321 996 $aQualified Intermediary$94348575 997 $aUNINA