LEADER 03544nam 22006614a 450 001 9910455654203321 005 20200520144314.0 010 $a0-520-93930-1 010 $a1-59734-686-1 024 7 $a10.1525/9780520939301 035 $a(CKB)111087027178594 035 $a(EBL)224029 035 $a(OCoLC)475929650 035 $a(SSID)ssj0000183204 035 $a(PQKBManifestationID)11156138 035 $a(PQKBTitleCode)TC0000183204 035 $a(PQKBWorkID)10195332 035 $a(PQKB)10039561 035 $a(MiAaPQ)EBC224029 035 $a(DE-B1597)519760 035 $a(OCoLC)52999567 035 $a(DE-B1597)9780520939301 035 $a(Au-PeEL)EBL224029 035 $a(CaPaEBR)ebr10048992 035 $a(EXLCZ)99111087027178594 100 $a20001120d2001 ub 0 101 0 $aeng 135 $aur||#|||||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe invention and decline of Israeliness$b[electronic resource] $estate, society, and the military /$fBaruch Kimmerling 210 $aBerkeley $cUniversity of California Press$dc2001 215 $a1 online resource (280 p.) 300 $aDescription based upon print version of record. 311 $a0-520-24672-1 311 $a0-520-22968-1 320 $aIncludes bibliographical references (p. 239-256) and index. 327 $tFront matter --$tContents --$tAcknowledgments --$tIntroduction --$t1. The Mythological-Historical Origins of the Israeli State: An Overview --$t2. Building an Immigrant Settler State --$t3. The Invention and Decline of Israeliness --$t4. The End of Hegemony and the Onset of Cultural Plurality --$t5. The Newcomers --$t6. The Cultural Code of Jewishness: Religion and Nationalism --$t7. The Code of Security: The Israeli Military-Cultural Complex --$tConclusions --$tWorks Cited --$tIndex 330 $aThis thought-provoking book, the first of its kind in the English language, reexamines the fifty-year-old nation of Israel in terms of its origins as a haven for a persecuted people and its evolution into a multi- cultural society. Arguing that the mono-cultural regime built during the 1950's is over, Baruch Kimmerling suggests that the Israeli state has divided into seven major cultures. These seven groups, he contends, have been challenging one other for control over resource distribution and the identity of the polity. Kimmerling, one of the most prominent social scientists and political analysts of Israel today, relies on a large body of sociological work on the state, civil society, and ethnicity to present an overview of the construction and deconstruction of the secular-Zionist national identity. He shows how Israeliness is becoming a prefix for other identities as well as a legal and political concept of citizen rights granted by the state, though not necessarily equally to different segments of society. 606 $aNational characteristics, Israeli 606 $aJews$zIsrael$xIdentity 606 $aReligion and state$zIsrael 607 $aIsrael$xSocial conditions$y20th century 607 $aIsrael$xEthnic relations 608 $aElectronic books. 615 0$aNational characteristics, Israeli. 615 0$aJews$xIdentity. 615 0$aReligion and state 676 $a306/.095694 700 $aKimmerling$b Baruch$0540111 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910455654203321 996 $aThe invention and decline of Israeliness$92472415 997 $aUNINA LEADER 03591nam 2200517 450 001 9910811308103321 005 20211129090101.0 010 $a987-760-311-X 035 $a(CKB)5450000000182093 035 $a(MiAaPQ)EBC6782501 035 $a(Au-PeEL)EBL6782501 035 $a(MiAaPQ)EBC30193672 035 $a(Au-PeEL)EBL30193672 035 $a(EXLCZ)995450000000182093 100 $a20211129d2020 uy 0 101 0 $aspa 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aCuidando a nuestros nin?os $ecuentos terape?uticos para detectar, acompan?ar y aliviar momentos difi?ciles /$fMari?a Constanza Espeche 205 $a1st ed. 210 1$aCo?rdoba :$cEditorial Brujas,$d2020. 215 $a1 online resource (118 pages) 311 $a987-760-310-1 320 $aContiene bibliografi?a. 327 $aCUIDANDO A NUESTROS NIÑOS: CUENTOS TERAPÉUTICOS PARA DETECTAR, ACOMPAÑAR Y (...) -- PÁGINA LEGAL -- ÍNDICE -- PRESENTACIÓN -- CAPÍTULO 1: LA ANGUSTIA AL ALEJARSE DE LOS PADRES -- MI PRIMERA AVENTURA EN EL BOSQUE -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 2: PASOS HACIA LA AUTONOMÍA -- LA ALEGRÍA DE CRECER -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 3: EL AMOR INCONDICIONAL DE LOS PADRES -- AMOR INFINITO -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 4: AMOR PROPIO -- ME GUSTA SER COMO SOY -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 5: LA IMPORTANCIA DE CONOCER Y DE EXPRESAR MIS EMOCIONES -- LIBERANDO LAS PALABRAS -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 6: CÓMO GESTIONAR MIS EMOCIONES -- UN VOLCÁN DENTRO DE MÍ -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 7: EL EXCESO DE TECNOLOGÍA EN LA INFANCIA -- FABIÁN: EL NIÑO QUE OLVIDÓ CÓMO JUGAR -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 8: LOS CELOS POR LA LLEGADA DE UN HERMANITO -- HAY ESPACIO PARA TODOS -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 9: APRENDER A EQUIVOCARME -- CAERSE TAMBIÉN ES DIVERTIDO -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 10: EL DESARROLLO DE HABILIDADES SOCIALES -- UN ROBOT EN BUSCA DE AMIGOS -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 11: EL DESARROLLO DE LA EMPATÍA -- ¿QUÉ ESTÁ PASANDO AQUÍ? -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 12: PENSAR ANTES DE ACTUAR -- EL SECRETO DEL REY DE LA SELVA -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 13: LA SEPARACIÓN Y EL DIVORCIO DE LOS PADRES -- MI FAMILIA ESTÁ CAMBIANDO -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- CAPÍTULO 14: HABLEMOS DE LA MUERTE. 327 $aLA SABIDURÍA DE ABUE-SAPO -- PREGUNTAS DISPARADORAS -- MI DIBUJO DE LA HISTORIA -- FIN DEL RECORRIDO. 517 3 $aCuentos terape?uticos para detectar, acompan?ar y aliviar momentos difi?ciles 606 $aChild psychology 606 $aChildren's stories 606 $aPsicologi?a infantil 606 $aCuentos infantiles 608 $aLibros electronicos. 615 0$aChild psychology. 615 0$aChildren's stories. 615 4$aPsicologi?a infantil. 615 4$aCuentos infantiles. 676 $a155.4 700 $aConstanza Espeche$b Maria$01702122 801 0$bFINmELB 801 1$bFINmELB 906 $aBOOK 912 $a9910811308103321 996 $aCuidando a nuestros nin?os$94086401 997 $aUNINA LEADER 11305nam 22006133 450 001 9911011668803321 005 20230629220712.0 010 $a9789087227180 010 $a9087227183 035 $a(CKB)4100000011996510 035 $a(MiAaPQ)EBC6697057 035 $a(Au-PeEL)EBL6697057 035 $a(OCoLC)1264469603 035 $a(EXLCZ)994100000011996510 100 $a20210901d2021 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aBase Erosion and Profit Shifting 205 $a1st ed. 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2021. 210 4$d©2021. 215 $a1 online resource (753 pages) 311 08$a9789087227142 311 08$a9087227140 327 $aCover -- Title -- Copyright -- List of Contributors -- Foreword -- Preface -- Acknowledgements -- Table of Contents -- Introduction -- Abbreviations -- Part 1 Setting the Scene -- Chapter 1 Domestic Resource Mobilization and Introductory Remarks on BEPS -- 1.1. The need for domestic resource mobilization in Africa -- 1.2. The role of corporate tax in ensuring domestic resource mobilization in Africa -- 1.3. The stumbling blocks to mobilizing revenue from multinational companies in Africa -- 1.3.1. Illicit financial flows -- 1.3.2. Tax avoidance -- 1.4. Meaning of BEPS -- 1.5. Distinguishing BEPS from illicit financial flows -- 1.6. The causes of BEPS -- 1.7. The fiscal consequences of BEPS -- 1.8. OECD recommendations to curtail BEPS -- 1.9. Overview -- Chapter 2 Base Erosion and Profit Shifting in Africa -- 2.1. Background -- 2.2. Factors that exacerbate BEPS in Africa -- 2.2.1. Lack of relevant legislation in place or clear understanding of how such legislation operates -- 2.2.2. Limited tax administrative capacity -- 2.3. Criticisms of the OECD BEPS Project -- 2.4. How should Africa respond to the OECD BEPS Project? -- 2.5. Initiatives in Africa responding to the OECD BEPS Project -- 2.5.1. Initiatives by African regional bodies -- 2.5.2. Notable BEPS initiatives at national level -- 2.6. International initiatives that African countries should embrace to improve their tax systems and administrative capacities -- 2.6.1. OECD initiatives on BEPS that can benefit Africa -- 2.6.2. G20 Development Working Group initiatives on BEPS in Africa -- 2.6.3. The Platform for Collaboration on Tax -- 2.6.4. United Nations initiatives on BEPS -- 2.7. BEPS Action Points that are of priority to most African countries -- 2.8. Policy perspectives African countries should consider before adopting the OECD's BEPS measures -- 2.9. The OECD Inclusive Framework. 327 $a2.10. OECD recommendations on how the BEPS Action Points are to be implemented -- 2.10.1. Minimum standards -- 2.10.2. Common approaches and best practices for domestic law -- 2.10.3. Action Points that reinforce international standards -- 2.10.4. Analytical reports -- 2.11. Overview -- Part 2 Measures Containing Minimum Standards -- Chapter 3 Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance - Action 5 -- 3.1. Background -- 3.2. Key considerations under Action 5 -- 3.2.1. The substantial activity requirement -- 3.2.2. Improving transparency, including compulsory spontaneous information exchange on rulings related to preferential regimes -- 3.2.3. OECD Inclusive Frame work Peer Review of Action 5 -- 3.3. Preferential tax regimes in Africa -- 3.3.1. Mauritius's tax regimes -- 3.3.2. South Africa's headquarter company regime -- 3.3.3. Botswana's intermediary holding company regime -- 3.3.4. Seychelles's international business companies and special licence companies -- 3.3.5. Liberia's shipping regime -- 3.4. Special economic zones in Africa -- 3.5. What should Africa's policy approach be regarding preferential tax regimes? -- 3.6. Tax incentives and BEPS In Africa -- 3.6.1. Why do countries grant tax incentives? -- 3.6.2. Strategic tax incentives -- 3.6.3. Unstrategic tax incentives -- 3.6.4. Factors that cause unstrategic tax incentives to be granted -- 3.6.5. Addressing unstrategic tax incentives at the domestic level -- 3.6.5.1. Guidance on the design of tax incentives -- 3.6.5.2. Guidance on the governance of tax incentives -- 3.6.6. Addressing unstrategic tax incentives at the international level: Harmful tax competition and the race to the bottom -- 3.6.6.1. Tax coordination -- 3.6.6.2. Challenges that tax coordination in regional agreements may present -- 3.7. Overview. 327 $aChapter 4 Preventing Treaty Abuse - Action 6 -- 4.1. Background -- 4.2. Measures that have been employed to prevent treaty shopping -- 4.3. Factors that encourage treaty shopping in Africa -- 4.3.1. Tax treaty negotiation dynamics that contribute to treaty shopping in Africa -- 4.3.2. Treaties signed with low-tax jurisdictions -- 4.3.3. Tax treaties with low or zero withholding tax rates -- 4.3.4. Abuse of tax treaties with tax sparing provisions -- 4.4. OECD BEPS recommendations on preventing treaty abuse and how they could be applied by African countries -- 4.4.1. General -- 4.4.2. Addressing treaty abuse where a person circumvents domestic tax law to gain treaty benefits -- 4.4.2.1. Use of domestic anti-abuse provisions in Africa: Examples -- 4.4.2.2. Use of domestic anti-abuse provisions in Africa: Concerns about treaty override -- 4.4.3. Addressing treaty abuse where a person circumvents treaty limitations -- 4.4.3.1. Effecting changes to treaty preambles in Africa -- 4.4.3.2. Use of the LOB provision in African treaties -- 4.4.3.3. Use of the PPT in African treaties -- 4.5. BEPS Action 6 and the multilateral instrument -- 4.6. OECD peer review of the Action 6 minimum standard -- 4.7. BEPS measures to deal with specific treaty abuse schemes -- 4.7.1. Treaty abuse involving dual-resident entities -- 4.7.2. Treaty abuse and dividend transfer schemes -- 4.7.3. Circumventing CGT due to lack of domestic meaning of "immovable property" -- 4.7.4. Circumventing CGT by indirectly transferring assets to low-tax jurisdictions -- 4.8. Tax policy considerations that countries ought to consider before entering into a tax treaty -- 4.8.1. IMF recommendations -- 4.8.2. OECD recommendations -- 4.9. Overview of measures taken by some African countries to review their tax treaty policies. 327 $a4.10. Treaty-related BEPS matters that are relevant to developing countries but were not dealt with under the BEPS Project -- 4.10.1. BEPS and the allocation of taxing rights between residence and source states -- 4.10.2. Potential BEPS issues in treaties with MFN clauses -- 4.11. Overview -- Chapter 5 Re-Examining Transfer Pricing Documentation - Action 13 -- 5.1. Introduction -- 5.2. OECD's earlier corporate transparency initiatives -- 5.3. Ensuring transparency under Action 13 -- 5.3.1. Action 13 global documentation structure for corporate transparency -- 5.3.2. Advantages of the three-tier reporting structure and CbC reporting in particular -- 5.3.3. Limits to the use of CbC reports -- 5.4. CbC filing mechanisms and obligations for MNEs -- 5.5. Recommendations to mitigate the compliance burdens of MNEs -- 5.6. Requirements for countries to be able to exchange and receive CbC reports -- 5.7. Mechanism to monitor implementation of CbCR: The OECD Inclusive Framework -- 5.8. Implementing CbCR in Africa -- 5.8.1. General outlook -- 5.8.2. OECD Peer Review (Phase 1) -- 5.9. OECD peer review (Phase 2 and Phase 3) -- 5.10. Implementing CbCR in Africa: Challenges and recommendations -- 5.10.1. The cumbersome conditions to receive and exchange information -- 5.10.2. The high reporting threshold -- 5.10.3. Dilution of the criteria for CbCR -- 5.10.4. Tax authorities have no powers to ask for CbC reports -- 5.10.5. The volume of CbC report information to be processed and its impact on countries' risk assessment cycles -- 5.10.6. Impact of currency fluctuations on the reporting threshold -- 5.10.7. Issues regarding reporting taxes paid on a cash or accrual basis -- 5.10.8. Lack of clear and uniform penalties for non-compliance -- 5.10.9. Challenges that inconsistent rules may pose. 327 $a5.10.10. African countries with no MNE groups headquartered in their jurisdiction -- 5.11. The case for making CbCR public -- 5.11.1. The growing international support for CbCR -- 5.11.2. Public CbCR will level the playing field for all countries to benefit from it -- 5.11.3. Improve the capacity of tax administrations to monitor BEPS -- 5.11.4. Public accountability -- 5.11.5. Informed responsible investment -- 5.12. Overview -- Chapter 6 Improving Dispute Resolution - Action 14 -- 6.1. Introduction -- 6.2. The mutual agreement procedure -- 6.3. How effective has MAP been in resolving treaty disputes? -- 6.4. Making dispute resolution mechanisms more effective under Action 14 -- 6.4.1. The minimum standard on dispute resolution -- 6.4.2. MAP best practices recommended by the OECD -- 6.4.3. Commitments to mandatory binding arbitration -- 6.5. Challenges of the MAP in Africa -- 6.5.1. Affordability of MAP -- 6.5.2. Concerns regarding signing up to binding arbitration clauses in Africa -- 6.5.3. The impact of arbitration in BITs on tax treaty disputes -- 6.5.4. The MAP and concerns about corresponding transfer pricing adjustments -- 6.5.5. Examples of ineffectiveness of MAP in South Africa' streaties with other African countries -- 6.6. OECD Inclusive Framework peer review of Action 14 in Africa -- 6.7. UN guidance on the MAP for developing countries -- 6.8. Overview -- Part 3 Measures Advocating Common Approaches and Best Practices -- Chapter 7 Neutralizing the Effects of Hybrid Mismatch Arrangements - Action 2 -- 7.1. Introduction -- 7.2. Hybrid entities -- 7.2.1. Hybrid entity mismatches in Africa -- 7.2.2. Addressing hybrid entity mismatches -- 7.3. Dual resident entities -- 7.3.1. General -- 7.3.2. Addressing dual resident entity mismatches -- 7.4. Hybrid instruments -- 7.4.1. Hybrid instrument mismatches in Africa. 327 $a7.4.2. Addressing hybrid instrument mismatches. 330 $aThis book provides a thorough analysis of the implementation of the OECD/G20 BEPS measures in Africa and considers the experiences, challenges and opportunities for African countries. 517 $aBase Erosion and Profit Shifting 606 $aTransfer pricing$xTaxation$xLaw and legislation$zAfrica 606 $aInternational business enterprises$xTaxation$xLaw and legislation$zAfrica 606 $aTax administration and procedure$xInternational cooperation 606 $aTax evasion$zAfrica$xPrevention 606 $aTax evasion$xLaw and legislation$zAfrica 615 0$aTransfer pricing$xTaxation$xLaw and legislation 615 0$aInternational business enterprises$xTaxation$xLaw and legislation 615 0$aTax administration and procedure$xInternational cooperation. 615 0$aTax evasion$xPrevention. 615 0$aTax evasion$xLaw and legislation 676 $a343.05267 700 $aOguttu$b Annet Wanyana$01830578 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911011668803321 996 $aBase Erosion and Profit Shifting$94401035 997 $aUNINA