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[null,"1.","Record Nr.",null,"UNISALENTO991004363637507536"]
[null,null,"Autore",null,"Swanson, Robert Norman"]
[null,null,"Titolo",null,"Universities, academics and the great schism / R.N. Swanson"]
[null,null,"Pubbl/distr/stampa",null,"Cambridge [etc.] : Cambridge university press, 1979"]
[null,null,"ISBN",null,"0521221277"]
[null,null,"Descrizione fisica",null,"XV, 245 p. c. geogr. 22 cm"]
[null,null,"Collana",null,"Cambridge studies in medieval life and thought. Third series ; 12"]
[null,null,"Disciplina",null,"282.09023"]
[null,null,"Soggetti",null,"Scisma d'Occidente"]
[{"$nulls":4},"Università - Storia - 1378-1418"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNINA9910987691303321"]
[null,null,"Autore",null,"McGill Ross K"]
[null,null,"Titolo",null,"Qualified Intermediary : Practical Compliance in Cross-Border Income Taxation and Anti-Tax Evasion / / by Ross K. McGill, Kirsty V. Pitkin"]
[null,null,"Pubbl/distr/stampa",null,"Cham : , : Springer Nature Switzerland : , : Imprint : Palgrave Macmillan, , 2025"]
[null,null,"ISBN",null,"3-031-81410-X"]
[null,null,"Edizione",null,"[1st ed. 2025.]"]
[null,null,"Descrizione fisica",null,"1 online resource (XXV, 486 p. 72 illus., 9 illus. in color.)"]
[null,null,"Disciplina",null,"657.46"]
[{"$nulls":4},"343.068"]
[null,null,"Soggetti",null,"Business enterprises - Taxation"]
[{"$nulls":4},"Business tax - Law and legislation"]
[{"$nulls":4},"Accounting"]
[{"$nulls":4},"Financial services industry"]
[{"$nulls":4},"Finance - Law and legislation"]
[{"$nulls":4},"Business Taxation and Tax Law"]
[{"$nulls":4},"Financial Accounting"]
[{"$nulls":4},"Financial Services"]
[{"$nulls":4},"Financial Law"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Part 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."]
[null,null,null,"Sommario/riassunto","Multiple 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."]
[null,"3.","Record Nr.",null,"UNINA9910863196003321"]
[null,null,"Titolo",null,"Critical Issues in Teaching English and Language Education : International Research Perspectives / / edited by Salah Troudi"]
[null,null,"Pubbl/distr/stampa",null,"Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2020"]
[null,null,"ISBN",null,"9783030532970"]
[{"$nulls":4},"3030532976"]
[null,null,"Edizione",null,"[1st ed. 2020.]"]
[null,null,"Descrizione fisica",null,"1 online resource (XVII, 404 p.)"]
[null,null,"Disciplina",null,"428.0071"]
[{"$nulls":4},"428.24071"]
[null,null,"Soggetti",null,"Language and languages - Study and teaching"]
[{"$nulls":4},"Teachers - Training of"]
[{"$nulls":4},"Linguistics - Methodology"]
[{"$nulls":4},"Applied linguistics"]
[{"$nulls":4},"Language Education"]
[{"$nulls":4},"Teaching and Teacher Education"]
[{"$nulls":4},"Research Methods in Language and Linguistics"]
[{"$nulls":4},"Applied Linguistics"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"Chapter 1: Critical Issues: An Introduction (Salah Troudi) -- Part 1: Issues of Language in Education Policies -- Chapter 2: Effects of the English Medium Instruction Policy on Students' Writing Experiences in Content Courses in a Public College in Oman (Sawsan Al Bakri and Salah Troudi) -- Chapter 3: The Effect of the English as Medium of Instruction Policy on Arabic in Kuwait (Abdullah Miteb Alazemi) -- Chapter 4: The Impact of the Use of English as a Medium of Instruction on Arab Students' Modern Standard Arabic Proficiency and Arab Identity at Higher Education in the United Arab Emirates (Taghreed Masri) -- Part 2: Issues of Critical Language Pedagogy -- Chapter 5: Linguistic Imperialism and Attitudes Towards Learning English in Lebanon: An Exercise in Critical Pedagogy (Reine Azzi) -- Chapter 6: Global Citizenship in the English Language Classroom: Teacher and Student Readiness for Critical Reform (Alina Chirciu) -- Chapter 7: Critically Contextualising Student 'Voice' in the TNE Classroom (Antonia Paterson) -- Chapter 8: A Critical Discourse Analysis of Neo-Liberal "]
[{"$nulls":4},"Discourses in EAP Textbooks (Mubina Rauf) -- Part 3: Issues in Critical Language Teacher Education -- Chapter 9: Exploratory Practice and Teacher Learning (Assia Slimani-Rolls) -- Chapter 10: Bringing to Light English Language Teachers' Voices for Continuous Professional Learning in Chile (Paulina Sepulveda) -- Chapter 11: Introducing Critical Pedagogy to English Language Teachers at Tertiary Education in Oman: Definitions and Attitudes (Thuraya Al Rayami and Salah Troudi) -- Part 4: Issues of Voice and Voicelessness With English Language Professionals -- Chapter 12: Teachers' Voices and Curricular Change in the Dominican Republic: A Critical View (Federica Castro) -- Chapter 13: Performativity in Education and its Impact on Saudi ELT Teachers' Performance (Kholoud Almanee) -- Chapter 14: Non-Native: Problematizing the Discourse and Conscientizing the Teachers (Amal Treki) -- Chapter 15: Problematizing Student Evaluation of Teaching in Saudi Arabia: Merits, Demerits and Impacts on Performance (Randa Alsabahi)."]
[null,null,null,"Sommario/riassunto","This edited book brings together a collection of research-based chapters that address a variety of topics related to the teaching of English in different contexts around the world. The chapters are informed by a critical approach to research, employing a variety of research methods to question and problematize taken-for-granted definitions and practices in areas such as classroom pedagogy, testing, curriculum, language policy, the position of English as a medium of instruction, educational management, teacher education, materials and evaluation. This book addresses a major gap in theoretical and research literature in the area of teaching English, and it will be of interest to trainee and practising teachers, research students and scholars of EFL and TESOL, and researchers in applied linguistics. Salah Troudi is Associate Professor in the Graduate School of Education at the University of Exeter, UK. He directs the doctorate programme in TESOL in Dubai, and is the International Development Coordinator. His teaching and research interests include language teacher education, critical issues in language education, language policy, curriculum development and evaluation, and classroom-based research."]