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Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
| Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative |
| Autore | Lazarov Ivan |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 |
| Descrizione fisica | 1 online resource (330 pages) |
| Collana | IBFD Doctoral |
| Soggetto topico |
Corporations - Taxation - Law and legislation - European Union countries
Tax evasion - Law and legislation - European Union countries Direct taxation - Law and legislation - European Union countries Fraude fiscale - Pays de l'Union européenne Corporations - Taxation - Law and legislation Tax evasion |
| Soggetto genere / forma |
Academic theses.
Thèses et écrits académiques. |
| ISBN |
90-8722-743-4
90-8722-742-6 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1. Context, research questions and scope -- 1.2. State of the art and contribution -- 1.3. Terminology -- 1.4. Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1. General considerations -- 2.2. Domestic distortive effects of direct taxation on investment decisions -- 2.3. International distortive effects of direct taxation on investment decisions -- 2.4. Anti-abuse rules as a mean to counter distortions -- 2.5. Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1. Distortions and the removal of barriers to factor mobility -- 3.2. Reasons for lack of harmonization of corporate taxation -- 3.2.1. Between neo-functionalism and intergovernmentalism -- 3.2.2. The legal basis -- 3.3. Negative integration -- 3.3.1. General considerations - The market access approach and its applicability to anti-avoidance rules -- 3.3.2. Discrimination in direct tax matters -- 3.3.2.1. Domestic rules of a discriminatory nature -- 3.3.2.2. Domestic discriminatory practice -- 3.3.2.3. Tax saving occurs only in cross-border situations -- 3.3.3. Objective comparability -- 3.3.4. Regulatory shopping -- 3.4. Positive integration -- 3.5. The limits regarding third countries -- 3.6. Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1. General principle -- 4.1.1. From justification to general principle -- 4.1.2. Abuse of domestic or EU law -- 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4. Legal certainty and retroactivity -- 4.2. On the nature of the general principle -- 4.2.1. Abuse of law or abuse of rights?.
4.2.2. Abuse as normative or interpretative principle -- 4.2.3. On the position of the general principle in the hierarchy of norms -- 4.2.4. Application of the general principle -- 4.2.5. On the elements of abuse and their relative independence -- 4.3. Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning -- 4.3.1. Entity under suspicion -- 4.3.2. Transaction under suspicion -- 4.3.3. Third countries -- 4.3.4. Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1. An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2. Double non-taxation arising from a qualification disparity -- 4.3.4.3. Single tax principle? -- 4.4. Abuse in areas with uniform EU law -- 4.5. Interaction between harmonized and non-harmonized areas -- 4.6. Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1. Setting the scene -- 5.1.1. Scope of the chapter -- 5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law -- 5.1.3. Testing domestic implementation measures -- 5.1.4. International developments and EU law -- 5.2. Types of harmonization of anti-avoidance -- 5.3. The "Blacklist" concerning third countries -- 5.4. Anti-avoidance rules in directives providing benefits -- 5.5. Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive -- 5.5.1. Testing against primary law -- 5.5.2. The minimum standard - Article 3 -- 5.5.3. Interest limitation rule: Article 4 -- 5.5.4. Exit taxation: Article 5 -- 5.5.5. The General Anti-Avoidance Rule: Article 6 -- 5.5.6. CFC legislation: Articles 7 and 8 -- 5.5.7. Anti-hybrid rule: Article 9 -- 5.6. Interim conclusions of chapter 5 -- Chapter 6: Research Findings and Conclusions. 6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series. |
| Record Nr. | UNINA-9910795866703321 |
Lazarov Ivan
|
||
| Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
| Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative |
| Autore | Lazarov Ivan |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 |
| Descrizione fisica | 1 online resource (330 pages) |
| Disciplina | 343.2404 |
| Collana | IBFD Doctoral |
| Soggetto topico |
Corporations - Taxation - Law and legislation - European Union countries
Tax evasion - Law and legislation - European Union countries Direct taxation - Law and legislation - European Union countries Fraude fiscale - Pays de l'Union européenne Corporations - Taxation - Law and legislation Tax evasion |
| Soggetto genere / forma |
Academic theses.
Thèses et écrits académiques. |
| ISBN |
90-8722-743-4
90-8722-742-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1. Context, research questions and scope -- 1.2. State of the art and contribution -- 1.3. Terminology -- 1.4. Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1. General considerations -- 2.2. Domestic distortive effects of direct taxation on investment decisions -- 2.3. International distortive effects of direct taxation on investment decisions -- 2.4. Anti-abuse rules as a mean to counter distortions -- 2.5. Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1. Distortions and the removal of barriers to factor mobility -- 3.2. Reasons for lack of harmonization of corporate taxation -- 3.2.1. Between neo-functionalism and intergovernmentalism -- 3.2.2. The legal basis -- 3.3. Negative integration -- 3.3.1. General considerations - The market access approach and its applicability to anti-avoidance rules -- 3.3.2. Discrimination in direct tax matters -- 3.3.2.1. Domestic rules of a discriminatory nature -- 3.3.2.2. Domestic discriminatory practice -- 3.3.2.3. Tax saving occurs only in cross-border situations -- 3.3.3. Objective comparability -- 3.3.4. Regulatory shopping -- 3.4. Positive integration -- 3.5. The limits regarding third countries -- 3.6. Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1. General principle -- 4.1.1. From justification to general principle -- 4.1.2. Abuse of domestic or EU law -- 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4. Legal certainty and retroactivity -- 4.2. On the nature of the general principle -- 4.2.1. Abuse of law or abuse of rights?.
4.2.2. Abuse as normative or interpretative principle -- 4.2.3. On the position of the general principle in the hierarchy of norms -- 4.2.4. Application of the general principle -- 4.2.5. On the elements of abuse and their relative independence -- 4.3. Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning -- 4.3.1. Entity under suspicion -- 4.3.2. Transaction under suspicion -- 4.3.3. Third countries -- 4.3.4. Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1. An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2. Double non-taxation arising from a qualification disparity -- 4.3.4.3. Single tax principle? -- 4.4. Abuse in areas with uniform EU law -- 4.5. Interaction between harmonized and non-harmonized areas -- 4.6. Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1. Setting the scene -- 5.1.1. Scope of the chapter -- 5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law -- 5.1.3. Testing domestic implementation measures -- 5.1.4. International developments and EU law -- 5.2. Types of harmonization of anti-avoidance -- 5.3. The "Blacklist" concerning third countries -- 5.4. Anti-avoidance rules in directives providing benefits -- 5.5. Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive -- 5.5.1. Testing against primary law -- 5.5.2. The minimum standard - Article 3 -- 5.5.3. Interest limitation rule: Article 4 -- 5.5.4. Exit taxation: Article 5 -- 5.5.5. The General Anti-Avoidance Rule: Article 6 -- 5.5.6. CFC legislation: Articles 7 and 8 -- 5.5.7. Anti-hybrid rule: Article 9 -- 5.6. Interim conclusions of chapter 5 -- Chapter 6: Research Findings and Conclusions. 6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series. |
| Record Nr. | UNINA-9910813632503321 |
|
Lazarov Ivan
|
||
| Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Deutsche Botschaften : Zwischen Anpassung und Abgrenzung
| Deutsche Botschaften : Zwischen Anpassung und Abgrenzung |
| Autore | Fülscher Christiane |
| Pubbl/distr/stampa | Berlin : , : Jovis Verlag GmbH, , 2021 |
| Descrizione fisica | 1 online resource (536 pages) |
| Disciplina | 725.17 |
| Collana | JOVIS Research |
| Soggetto topico | ARCHITECTURE / Buildings / Public, Commercial & Industrial |
| Soggetto genere / forma |
Academic Dissertation
dissertations. Academic theses Academic theses. Thèses et écrits académiques. |
| ISBN |
9783868599640
3868599649 |
| Classificazione | ZH 6010 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Frontmatter -- Inhalt -- Einleitung -- Grundlagen einer auswärtigen Staatsarchitektur -- Anfänge des deutschen Gesandtschaftsbaus -- Das Repräsentationsverständnis des Diplomatischen Korps -- Bautypologische Vorbilder -- Deutsche Auslandsvertretungen 1871–1945 -- Deutsches Kaiserreich -- Weimarer Republik -- Nationalsozialismus -- Zwei deutsche Staaten 1949–1990 -- Botschaften der Bundesrepublik Deutschland -- Neuanfang trotz aller Kontinuitäten -- Bauten für die Besatzungsmächte -- Visitenkarten im Ausland -- Orientierung / 1953 -- Haltung der Zurückhaltung / 1958 -- Etablierung / 1963 -- Botschaftsbauten als kulturelles Phänomen -- Botschaften der Deutschen Demokratischen Republik -- Aufbau diplomatischer Missionen -- Architektur, Kulturpolitik und sozialistische Ideologie -- Planen und Bauen: Akteure und Projekte zur Auswärtigen Repräsentation -- Instruierter Auftakt / 1950 -- Paradigmenwechsel / 1960 -- Helsinki (1966–1968): Prinzip der Gleichartigkeit und Ebenbürtigkeit -- Annäherung / 1969 -- Abbilder baukünstlerischen Schaffens -- Visuelle Rhetorik deutscher Botschaften -- Zwei deutsche Botschaften sind eine zu viel -- Projektliste -- Endnoten -- Abkürzungen -- Archive -- Personenregister -- Standortregister -- Literaturverzeichnis |
| Record Nr. | UNINA-9910554279703321 |
|
Fülscher Christiane
|
||
| Berlin : , : Jovis Verlag GmbH, , 2021 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Differenzerfahrungen und deren künstlerischer Ausdruck in Collagen : Am Beispiel Hannah Höchs / Lena Marie Staab
| Differenzerfahrungen und deren künstlerischer Ausdruck in Collagen : Am Beispiel Hannah Höchs / Lena Marie Staab |
| Autore | Staab Lena Marie |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bad Heilbrunn, : Verlag Julius Klinkhardt, 2021 |
| Descrizione fisica | 1 online resource (263 p.) |
| Collana | klinkhardt forschung |
| Soggetto topico |
Diskriminierung
Grundschulpädagogik Inklusion Disability Studies Differenzerfahrung Kunst Biographie Diversität Hannah Höch Gender studies Othering Collagen |
| Soggetto genere / forma |
dissertations.
Academic theses Criticism, interpretation, etc. History Academic theses. Thèses et écrits académiques. |
| Soggetto non controllato |
Kunstpädagogik; Collage |
| ISBN | 3-7815-5920-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | 1 Vorab: Denken in Collage - eine Einführung in die Schnipselhaftigkeit . . . . . . . . . . 9 2 Die Collage als künstlerische Ausdrucksform und biographisches Prinzip . . . . . . . . 13 2.1 Die Collage als künstlerische Ausdrucksform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 2.1.1 Kunstgeschichtliche Bezüge - eine kleine Geschichte der Collage . . . . . . . 14 2.1.2 Die Collage im Umfeld von Dada Berlin und bei Hannah Höch . . . . . . . . . 22 2.1.3 Theoretische Bezugspunkte: Collage, Montage und Assemblage . . . . . . . . . 30 2.1.4 Collage als epistemologisches Prinzip (zum Ersten) . . . . . . . . . . . . . . . . . . . . . 37 2.2 Kunstpädagogische Bezüge zu Collage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 2.2.1 Überblick über die Veröffentlichungen im kunstpädagogischen Feld . . . . . 44 2.2.2 Kunstpädagogische Auseinandersetzungen mit Collage . . . . . . . . . . . . . . . . . 47 2.2.3 Kunstpädagogik und Collage 2.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 2.3 Die Collage als epistemologisches (zum Zweiten) und biographisches Prinzip (Prinzip Collage) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 3 Collage als methodisches Prinzip: Differenzerfahrungen als künstlerischer Ausdruck? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 3.1 Methodologische Überlegungen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 3.1.1 Grundannahmen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 3.1.2 (Differenz-)Erfahrungen und Biographieforschung - wie kann sich den Erfahrungen genähert werden? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 3.1.3 Vorannahmen zu Hannah Höchs Differenzerfahrungen und Möglichkeiten eines Forschungsdesigns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 3.2 Methodische Überlegungen: Zum Umgang mit Text- und Bildanalyse . . . . . . . . . 75 3.2.1 Methodenanwendung . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 3.2.2 Entscheidungen im Forschungsprozess . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 4 Künstler:Innen im Diskursfeld von Kategorisierungen, Zuschreibungen und Deutungshoheit - machttheoretische Überlegungen und Ausleuchtung des Forschungsfeldes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 4.1 Etymologische und philosophiegeschichtliche Annäherungen an Kunst und Künstler:Innen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 4.2 Künstler:Innen und die Rolle des Mythos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 4.3 Zum Problem von Kategorisierungen, Stereotypisierungen, Zuschreibungen und Deutungshoheit bei der Frage nach Künstler:Innen . . . . . . . . . . . . . . . . . . . . . . 94 4.4 Deutungshoheit und Hegemonie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 4.5 "Was ist mit denen, die es einfach tun?" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 5 Differenzerfahrungen und Collage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 5.1 Sprachphilosophische Grundlagen und -fragen zu Differenz . . . . . . . . . . . . . . . . . . 111 5.2 Differenz und Kategorien: Differenzkategorien im Kontext sozialer Ungleichheit (aus drei Analyseperspektiven) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 5.2.1 Strukturebene/Makroebene . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123 5.2.2 Mikroebene . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 5.2.3 Ebene der symbolischen Repräsentation/Diskursebene . . . . . . . . . . . . . . . . . 125 5.3 Vier Differenzkategorien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127 5.3.1 Körper/Behinderung . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129 5.3.2 Geschlecht . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 5.3.3 Herkunft/race . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 5.3.4 Klasse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 5.3.5 Intersektionalität . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 5.4 Differenz und Erfahrung: Geschlechter- und Subjektanalytische Bezüge Judith Butlers zur weiteren Annäherung an Differenz(-Erfahrungen) . . . . . . . . . . 146 5.4.1 Geschlechtstheoretische Ausgangspunkte . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146 5.4.2 Zur Frage des Subjekts und der Subjektivation . . . . . . . . . . . . . . . . . . . . . . . . . 147 5.4.3 Subjektivation und Differenzerfahrung . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 5.5 Differenz und Künstler:Innen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 5.5.1 Zur Kategorisierung des "Anderen" in der Kunst . . . . . . . . . . . . . . . . . . . . . . . 157 5.5.2 Zum Zusammenhang von Differenz und Metapher in der Repräsentation des Anderen - Stuart Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 5.6 Differenzerfahrung als Collage - Collage-Biographie als Lebensprinzip: Die Collage als epistemologisches Prinzip (zum Dritten) . . . . . . . . . . . . . . . . . . . . . 161 6 Darstellung der empirischen Ergebnisse: Rekonstruktion der Differenzerfahrungsschnipsel Hannah Höchs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167 6.1 Grobanalyse (1. Analysegang) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 6.2 Textanalyse/Feinanalyse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 6.2.1 Analyse zu Geschlecht . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 6.2.2 Analyse zu Körper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187 6.2.3 Collage - verschiedene Möglichkeiten der An_Ordnung . . . . . . . . . . . . . . . 195 6.2.4 Zusammenfassung: (De_) Thematisierte Kategorien . . . . . . . . . . . . . . . . . . . . 198 6.3 Collage (mit) "Lebensbild" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201 Verzeichnisse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223 Literaturverzeichnis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223 Tabellenverzeichnis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 234 Abbildungsverzeichnis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 234 Collagestückchenverzeichnis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235 Anhang . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 Dank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263 |
| Record Nr. | UNINA-9910502680703321 |
|
Staab Lena Marie
|
||
| Bad Heilbrunn, : Verlag Julius Klinkhardt, 2021 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Inszenierung und Wirklichkeit : Einfluss des Künstlermythos auf die Interpretation des Werkes von Oskar Kokoschka während der expressionistischen Phase von 1908 bis 1923 / / Bernd W. Rieger
| Inszenierung und Wirklichkeit : Einfluss des Künstlermythos auf die Interpretation des Werkes von Oskar Kokoschka während der expressionistischen Phase von 1908 bis 1923 / / Bernd W. Rieger |
| Autore | Rieger Bernd W. <1948-> |
| Pubbl/distr/stampa | Tübingen University Press |
| Altri autori (Persone) | KokoschkaOskar <1886-1980.> |
| Soggetto genere / forma |
Academic theses.
Criticism, interpretation, etc. Thèses et écrits académiques. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Record Nr. | UNINA-9910842273503321 |
|
Rieger Bernd W. <1948->
|
||
| Tübingen University Press | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Kritik - Selbstaffirmation - Othering : Immanuel Kants Denken der Zweckmässigkeit und die koloniale Episteme / Karin Hostettler
| Kritik - Selbstaffirmation - Othering : Immanuel Kants Denken der Zweckmässigkeit und die koloniale Episteme / Karin Hostettler |
| Autore | Hostettler Karin (Universität Basel, Schweiz) |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bielefeld, : transcript Verlag, 2020 |
| Descrizione fisica | 1 online resource (242 p.) |
| Collana | Edition Moderne Postmoderne |
| Soggetto topico | Aufklärung; Philosophie; Postkoloniale Studien; Immanuel Kant; Geschichtsphilosophie; Zweckmäßigkeit; Natur; Vernunft; Freiheit; Kultur; Anti-Imperialismus; Naturteleologie; Kritische Materialität; Deutsche Philosophiegeschichte; Philosophische Anthropologie; Postkolonialismus; Rassismus; Enlightenment; Philosophy; Postcolonial Studies; Philosophy of History; Suitability; Nature; Reason; Liberty; Culture; Anti Imperialism; Natureteleoligy; Critical Materiality; German History of Philosophy; Philosophical Anthropology; Postcolonialism; Racism |
| Soggetto genere / forma |
Academic Dissertation
Academic theses. Thèses et écrits académiques. |
| Soggetto non controllato |
Anti Imperialism
Critical Materiality Culture German History of Philosophy Immanuel Kant Liberty Nature Natureteleoligy Philosophical Anthropology Philosophy of History Philosophy Postcolonial Studies Postcolonialism Racism Reason Suitability |
| ISBN |
3-7328-5176-1
3-8394-5176-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Frontmatter 1 Inhalt 5 1 Einleitung 7 2 Auftakt: Vorkritische Schriften zu physiologischen, ästhetischen, nationalen und kulturellen Differenzen und Geschlecht 23 3 Entwicklungen und Verwicklungen des Begriffs der ›Menschenrasse‹ 39 4 Die ›Keime‹ der Aufklärung: Zu Kants Geschichtsphilosophie 89 5 Die Kunst des kritischen Denkens: Kritik der ästhetischen Urteilskraft 119 6 Der Ort der kritischen Philosophie: Kritik der teleologischen Urteilskraft 165 7 Schluss 219 8 Danksagung 227 Literatur 229 |
| Record Nr. | UNINA-9910404116203321 |
|
Hostettler Karin (Universität Basel, Schweiz)
|
||
| Bielefeld, : transcript Verlag, 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties
| The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties |
| Autore | Bossuyt Jasper |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 |
| Descrizione fisica | 1 online resource (1577 pages) |
| Collana | IBFD Doctoral |
| Soggetto topico |
Double taxation - OECD countries - Treaties - Interpretation and construction
International business enterprises - Taxation - Law and legislation - OECD countries - Interpretation and construction Double imposition Double taxation International business enterprises - Taxation - Law and legislation |
| Soggetto genere / forma |
Academic theses.
Treaties. Thèses et écrits académiques. |
| ISBN |
90-8722-740-X
90-8722-739-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Foreword -- Abbreviations -- Chapter 1: General Introduction -- 1.1. Preliminary observations -- 1.2. Fundamental problem and relevance of the research project -- 1.3. Research question -- 1.4. State of the art -- 1.5. Research hypothesis -- 1.6. Research objective -- 1.7. Scope of the research -- 1.8. Methodology and structure of the research project -- 1.9. Research questions -- Part 1: Extrinsic Instruments -- Chapter 2: Introduction to Part 1 -- Chapter 3: Model Conventions and Their Commentaries -- 3.1. Purpose and role of the commentaries to model conventions -- 3.1.1. Introduction -- 3.1.2. League of Nations -- 3.1.2.1. Brief history of the work of the League of Nations and its Fiscal Committee -- 3.1.2.2. 1927 and 1928 model conventions -- 3.1.2.3. 1933 and 1935 Model Conventions -- 3.1.2.4. 1943 Mexico and 1946 London Model Conventions -- 3.1.2.5. Interim conclusion -- 3.1.3. Organisation for European Economic Co-operation (OEEC) -- 3.1.3.1. Brief history of the work of the OEEC leading up to the Four Reports -- 3.1.3.2. Objectives of the Fiscal Committee -- 3.1.3.3. Methodology -- 3.1.3.4. Deviations from the consensus article -- 3.1.3.5. Legal foundation -- 3.1.3.6. Interim conclusion -- 3.1.4. Organisation for Economic Co-operation and Development (OECD) -- 3.1.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital -- 3.1.4.1.1. Objectives of the Fiscal Committee -- 3.1.4.1.2. Methodology -- 3.1.4.1.3. Legal foundation -- 3.1.4.2. 1977-2017 Model Double Taxation Convention on Income and Capital -- 3.1.4.2.1. Objectives of the Committee on Fiscal Affairs -- 3.1.4.2.2. Methodology -- 3.1.4.2.3. Legal foundation -- 3.1.4.3. Interim conclusion.
3.1.4.4. Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting -- 3.1.5. Interim conclusion -- 3.2. Types of commentaries -- 3.2.1. Introduction -- 3.2.2. League of Nations -- 3.2.2.1. 1927-1928 Model Conventions -- 3.2.2.1.1. Background to a term or provision -- 3.2.2.1.2. Alternative provisions -- 3.2.2.1.3. Description of a term or provision -- 3.2.2.1.4. Purposive clarifications -- 3.2.2.1.5. Examples of a term or provision -- 3.2.2.1.6. Compelling clarifications -- 3.2.2.1.7. Dissenting opinions -- 3.2.2.2. 1933 and 1935 Model Conventions -- 3.2.2.3. 1943 Mexico and 1946 London Drafts -- 3.2.2.3.1. Background information on a term or provision -- 3.2.2.3.2. Alternative provisions -- 3.2.2.3.3. Descriptive clarifications -- 3.2.2.3.4. Purposive clarifications -- 3.2.2.3.5. Effects of a term or provision -- 3.2.2.3.6. Examples of a term or provision -- 3.2.2.3.7. Recommendatory clarifications -- 3.2.2.3.8. Compelling clarifications -- 3.2.3. Organisation for European Economic Co-operation -- 3.2.3.1. Background information of a term or provision -- 3.2.3.2. Alternative provisions -- 3.2.3.3. Descriptive clarifications -- 3.2.3.4. Purposive clarifications -- 3.2.3.5. Effects of a term or provision -- 3.2.3.6. Examples of a term or provision -- 3.2.3.7. Deviations -- 3.2.3.8. Recommendatory clarifications -- 3.2.3.9. Compelling clarifications -- 3.2.3.9.1. Confirming the ordinary meaning -- 3.2.3.9.2. Widening the ordinary meaning -- 3.2.3.9.3. Confining the ordinary meaning -- 3.2.3.10. Special cases -- 3.2.3.10.1. Dividend and interest income -- 3.2.4. OECD -- 3.2.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital -- 3.2.4.1.1. Background information to a term or provision -- 3.2.4.1.2. Descriptive clarifications -- 3.2.4.1.3. Alternative provisions. 3.2.4.1.4. Purposive clarifications -- 3.2.4.1.5. Effects of a term or provision -- 3.2.4.1.6. Examples of a term or provision -- 3.2.4.1.7. Recommendatory clarifications -- 3.2.4.1.8. Compelling clarifications -- 3.2.4.1.9. Reservations -- 3.2.4.1.10. Interim conclusion -- 3.2.4.2. 1977-2014 Model Double Taxation Convention on Income and Capital -- 3.2.4.2.1. Background information of a term or provision -- 3.2.4.2.2. Descriptive clarifications -- 3.2.4.2.3. Alternative provisions -- 3.2.4.2.4. Purposive clarifications -- 3.2.4.2.5. Effects of a term or provision -- 3.2.4.2.6. Examples of a term or provision -- 3.2.4.2.7. Recommendatory clarifications -- 3.2.4.2.8. Compelling clarifications -- 3.2.4.2.8.1. Confirming the ordinary meaning -- 3.2.4.2.8.2. Widening the ordinary meaning -- 3.2.4.2.8.3. Confining the ordinary meaning -- 3.2.4.2.9. Integrated cases -- 3.2.4.2.9.1. Liable to tax -- 3.2.4.2.9.2. Permanent establishment -- 3.2.4.2.9.3. Attribution of profits to permanent establishments -- 3.2.4.2.9.4. Dividend and interest income -- 3.2.4.2.9.5. Beneficial ownership -- 3.2.4.2.9.6. Preventing tax avoidance -- 3.2.4.2.9.7. Know-how and software -- 3.2.4.2.9.8. Income from employment -- 3.2.4.2.9.9. Entertainer and sportsperson -- 3.2.4.2.9.10. Non-discrimination -- 3.2.4.2.9.11. Mutual agreement procedure -- 3.2.4.2.9.12. Exchange of information -- 3.2.4.2.10. Observations -- 3.2.4.2.10.1. 1977 OECD Commentary -- 3.2.4.2.10.2. 2014 OECD Commentary -- 3.2.4.2.11. Interim conclusion -- 3.2.5. Interim conclusion -- 3.3. References to extrinsic instruments in the OECD Commentaries -- 3.3.1. OECD Transfer Pricing Guidelines -- 3.3.1.1. Purpose and role in light of articles 7 and 9 of the OECD Model -- 3.3.1.1.1. The Carroll Report and the 1933 and 1935 Draft Model Conventions -- 3.3.1.1.2. Section 45 of the IRC and the 1935 Treasury Regulations. 3.3.1.1.3. Articles 7(2) and 9(1) of the OECD Model and their predecessors -- 3.3.1.1.4. 1968 Treasury Regulations -- 3.3.1.1.5. 1979 OECD Report on Transfer Pricing and Multinational Enterprises -- 3.3.1.1.6. 1988 US Treasury "White paper" -- 3.3.1.1.7. 1995 Transfer Pricing Guidelines -- 3.3.1.1.8. 2010 Transfer Pricing Guidelines -- 3.3.1.1.9. 2017 Transfer Pricing Guidelines -- 3.3.1.2. Legal foundation -- 3.3.1.3. References to Transfer Pricing Guidelines in the OECD Commentaries -- 3.3.1.3.1. Arm's length principle between associatedenterprises: Article 9 of the OECD Model -- 3.3.1.3.2. Attribution of profits to permanentestablishments: Article 7 of the OECD Model -- 3.3.1.3.3. Sample mutual agreement for arbitration:Article 25 of the OECD Model -- 3.3.2. OECD Reports -- 3.3.3. Interim conclusion -- 3.4. Interim conclusion on chapter 3 -- Chapter 4: Implementation of the OECD Commentaries by the Executive Branch -- 4.1. OECD Commentaries as point of reference during treaty negotiations -- 4.1.1. National tax treaty policy -- 4.1.1.1. Recognition of the Commentaries for negotiation purposes -- 4.1.1.2. Recognition of specific commentaries for negotiation purposes -- 4.1.1.3. Recognition of the Transfer Pricing Guidelines and OECD reports for negotiation purposes -- 4.1.1.4. Interim conclusion -- 4.1.2. Guidance conveyed to legislature in view of treaty approval -- 4.1.2.1. Recognition of the OECD Commentaries for negotiation purposes -- 4.1.2.2. Recognition of specific commentaries for negotiation purposes -- 4.1.2.3. Interim conclusion -- 4.1.3. Interim conclusion -- 4.2. OECD Commentaries as instrument for the interpretation of tax treaties -- 4.2.1. Implementation in bilateral instruments -- 4.2.1.1. Treaty or Protocol -- 4.2.1.1.1. General interpretive clause -- 4.2.1.1.1.1. National model conventions -- 4.2.1.1.1.2. Individual tax treaties. 4.2.1.1.2. Specific interpretive clauses -- 4.2.1.1.3. References to Transfer Pricing Guidelines and OECD reports -- 4.2.1.1.4. Interim conclusion -- 4.2.1.2. Other bilateral instruments -- 4.2.1.2.1. Memoranda of understanding/exchange of letters/exchange of notes -- 4.2.1.2.2. Joint Guidance relating to the Belgium-Netherlands Income and Capital Tax Treaty -- 4.2.1.2.3. Competent authority agreement -- 4.2.1.2.4. Interim conclusion -- 4.2.2. Implementation in unilateral instruments -- 4.2.2.1. National tax treaty policy -- 4.2.2.1.1. Recognition of the Commentaries for interpretation purposes -- 4.2.2.1.2. Recognition of specific commentaries for interpretation purposes -- 4.2.2.1.3. Recognition of the Transfer Pricing Guidelines and OECD reports for interpretation purposes -- 4.2.2.1.4. Interim conclusion -- 4.2.2.2. Guidance presented to legislative branch in view of treaty approval -- 4.2.2.2.1. Indifference vis-à-vis the type of clarification and the conformity with the ordinary meaning of treaty terms and provisions -- 4.2.2.2.2. Indifference vis-à-vis the explicit recognition of the Commentaries as an interpretive instrument -- 4.2.2.2.3. Divergent and inconsistent recourse to the Commentaries for the interpretation of undefined treaty terms -- 4.2.2.2.4. Transfer Pricing Guidelines and OECD reports -- 4.2.2.2.5. Interim conclusion -- 4.2.2.3. General administrative positions on individual tax treaties -- 4.2.2.4. Individual administrative positions regarding interpretation of tax treaties -- 4.2.3. Interim conclusion -- 4.3. Interim conclusion on chapter 4 -- Chapter 5: Conclusion on Part 1 -- Part 2: Legal Status of Extrinsic Instruments under International Law -- Chapter 6: Introduction to Part 2 -- Chapter 7: Potential Relevant Sources of International Law -- 7.1. Legal status of OECD recommendations and Transfer Pricing Guidelines. 7.1.1. Recommendations as a form of "soft law". |
| Record Nr. | UNINA-9910795868303321 |
|
Bossuyt Jasper
|
||
| Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties
| The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties |
| Autore | Bossuyt Jasper |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 |
| Descrizione fisica | 1 online resource (1577 pages) |
| Disciplina | 343.0526 |
| Collana | IBFD Doctoral |
| Soggetto topico |
Double taxation - OECD countries - Treaties - Interpretation and construction
International business enterprises - Taxation - Law and legislation - OECD countries - Interpretation and construction Double imposition Double taxation International business enterprises - Taxation - Law and legislation |
| Soggetto genere / forma |
Academic theses.
Treaties. Thèses et écrits académiques. |
| ISBN |
90-8722-740-X
90-8722-739-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Foreword -- Abbreviations -- Chapter 1: General Introduction -- 1.1. Preliminary observations -- 1.2. Fundamental problem and relevance of the research project -- 1.3. Research question -- 1.4. State of the art -- 1.5. Research hypothesis -- 1.6. Research objective -- 1.7. Scope of the research -- 1.8. Methodology and structure of the research project -- 1.9. Research questions -- Part 1: Extrinsic Instruments -- Chapter 2: Introduction to Part 1 -- Chapter 3: Model Conventions and Their Commentaries -- 3.1. Purpose and role of the commentaries to model conventions -- 3.1.1. Introduction -- 3.1.2. League of Nations -- 3.1.2.1. Brief history of the work of the League of Nations and its Fiscal Committee -- 3.1.2.2. 1927 and 1928 model conventions -- 3.1.2.3. 1933 and 1935 Model Conventions -- 3.1.2.4. 1943 Mexico and 1946 London Model Conventions -- 3.1.2.5. Interim conclusion -- 3.1.3. Organisation for European Economic Co-operation (OEEC) -- 3.1.3.1. Brief history of the work of the OEEC leading up to the Four Reports -- 3.1.3.2. Objectives of the Fiscal Committee -- 3.1.3.3. Methodology -- 3.1.3.4. Deviations from the consensus article -- 3.1.3.5. Legal foundation -- 3.1.3.6. Interim conclusion -- 3.1.4. Organisation for Economic Co-operation and Development (OECD) -- 3.1.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital -- 3.1.4.1.1. Objectives of the Fiscal Committee -- 3.1.4.1.2. Methodology -- 3.1.4.1.3. Legal foundation -- 3.1.4.2. 1977-2017 Model Double Taxation Convention on Income and Capital -- 3.1.4.2.1. Objectives of the Committee on Fiscal Affairs -- 3.1.4.2.2. Methodology -- 3.1.4.2.3. Legal foundation -- 3.1.4.3. Interim conclusion.
3.1.4.4. Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting -- 3.1.5. Interim conclusion -- 3.2. Types of commentaries -- 3.2.1. Introduction -- 3.2.2. League of Nations -- 3.2.2.1. 1927-1928 Model Conventions -- 3.2.2.1.1. Background to a term or provision -- 3.2.2.1.2. Alternative provisions -- 3.2.2.1.3. Description of a term or provision -- 3.2.2.1.4. Purposive clarifications -- 3.2.2.1.5. Examples of a term or provision -- 3.2.2.1.6. Compelling clarifications -- 3.2.2.1.7. Dissenting opinions -- 3.2.2.2. 1933 and 1935 Model Conventions -- 3.2.2.3. 1943 Mexico and 1946 London Drafts -- 3.2.2.3.1. Background information on a term or provision -- 3.2.2.3.2. Alternative provisions -- 3.2.2.3.3. Descriptive clarifications -- 3.2.2.3.4. Purposive clarifications -- 3.2.2.3.5. Effects of a term or provision -- 3.2.2.3.6. Examples of a term or provision -- 3.2.2.3.7. Recommendatory clarifications -- 3.2.2.3.8. Compelling clarifications -- 3.2.3. Organisation for European Economic Co-operation -- 3.2.3.1. Background information of a term or provision -- 3.2.3.2. Alternative provisions -- 3.2.3.3. Descriptive clarifications -- 3.2.3.4. Purposive clarifications -- 3.2.3.5. Effects of a term or provision -- 3.2.3.6. Examples of a term or provision -- 3.2.3.7. Deviations -- 3.2.3.8. Recommendatory clarifications -- 3.2.3.9. Compelling clarifications -- 3.2.3.9.1. Confirming the ordinary meaning -- 3.2.3.9.2. Widening the ordinary meaning -- 3.2.3.9.3. Confining the ordinary meaning -- 3.2.3.10. Special cases -- 3.2.3.10.1. Dividend and interest income -- 3.2.4. OECD -- 3.2.4.1. 1963 OECD Draft Double Taxation Convention on Income and Capital -- 3.2.4.1.1. Background information to a term or provision -- 3.2.4.1.2. Descriptive clarifications -- 3.2.4.1.3. Alternative provisions. 3.2.4.1.4. Purposive clarifications -- 3.2.4.1.5. Effects of a term or provision -- 3.2.4.1.6. Examples of a term or provision -- 3.2.4.1.7. Recommendatory clarifications -- 3.2.4.1.8. Compelling clarifications -- 3.2.4.1.9. Reservations -- 3.2.4.1.10. Interim conclusion -- 3.2.4.2. 1977-2014 Model Double Taxation Convention on Income and Capital -- 3.2.4.2.1. Background information of a term or provision -- 3.2.4.2.2. Descriptive clarifications -- 3.2.4.2.3. Alternative provisions -- 3.2.4.2.4. Purposive clarifications -- 3.2.4.2.5. Effects of a term or provision -- 3.2.4.2.6. Examples of a term or provision -- 3.2.4.2.7. Recommendatory clarifications -- 3.2.4.2.8. Compelling clarifications -- 3.2.4.2.8.1. Confirming the ordinary meaning -- 3.2.4.2.8.2. Widening the ordinary meaning -- 3.2.4.2.8.3. Confining the ordinary meaning -- 3.2.4.2.9. Integrated cases -- 3.2.4.2.9.1. Liable to tax -- 3.2.4.2.9.2. Permanent establishment -- 3.2.4.2.9.3. Attribution of profits to permanent establishments -- 3.2.4.2.9.4. Dividend and interest income -- 3.2.4.2.9.5. Beneficial ownership -- 3.2.4.2.9.6. Preventing tax avoidance -- 3.2.4.2.9.7. Know-how and software -- 3.2.4.2.9.8. Income from employment -- 3.2.4.2.9.9. Entertainer and sportsperson -- 3.2.4.2.9.10. Non-discrimination -- 3.2.4.2.9.11. Mutual agreement procedure -- 3.2.4.2.9.12. Exchange of information -- 3.2.4.2.10. Observations -- 3.2.4.2.10.1. 1977 OECD Commentary -- 3.2.4.2.10.2. 2014 OECD Commentary -- 3.2.4.2.11. Interim conclusion -- 3.2.5. Interim conclusion -- 3.3. References to extrinsic instruments in the OECD Commentaries -- 3.3.1. OECD Transfer Pricing Guidelines -- 3.3.1.1. Purpose and role in light of articles 7 and 9 of the OECD Model -- 3.3.1.1.1. The Carroll Report and the 1933 and 1935 Draft Model Conventions -- 3.3.1.1.2. Section 45 of the IRC and the 1935 Treasury Regulations. 3.3.1.1.3. Articles 7(2) and 9(1) of the OECD Model and their predecessors -- 3.3.1.1.4. 1968 Treasury Regulations -- 3.3.1.1.5. 1979 OECD Report on Transfer Pricing and Multinational Enterprises -- 3.3.1.1.6. 1988 US Treasury "White paper" -- 3.3.1.1.7. 1995 Transfer Pricing Guidelines -- 3.3.1.1.8. 2010 Transfer Pricing Guidelines -- 3.3.1.1.9. 2017 Transfer Pricing Guidelines -- 3.3.1.2. Legal foundation -- 3.3.1.3. References to Transfer Pricing Guidelines in the OECD Commentaries -- 3.3.1.3.1. Arm's length principle between associatedenterprises: Article 9 of the OECD Model -- 3.3.1.3.2. Attribution of profits to permanentestablishments: Article 7 of the OECD Model -- 3.3.1.3.3. Sample mutual agreement for arbitration:Article 25 of the OECD Model -- 3.3.2. OECD Reports -- 3.3.3. Interim conclusion -- 3.4. Interim conclusion on chapter 3 -- Chapter 4: Implementation of the OECD Commentaries by the Executive Branch -- 4.1. OECD Commentaries as point of reference during treaty negotiations -- 4.1.1. National tax treaty policy -- 4.1.1.1. Recognition of the Commentaries for negotiation purposes -- 4.1.1.2. Recognition of specific commentaries for negotiation purposes -- 4.1.1.3. Recognition of the Transfer Pricing Guidelines and OECD reports for negotiation purposes -- 4.1.1.4. Interim conclusion -- 4.1.2. Guidance conveyed to legislature in view of treaty approval -- 4.1.2.1. Recognition of the OECD Commentaries for negotiation purposes -- 4.1.2.2. Recognition of specific commentaries for negotiation purposes -- 4.1.2.3. Interim conclusion -- 4.1.3. Interim conclusion -- 4.2. OECD Commentaries as instrument for the interpretation of tax treaties -- 4.2.1. Implementation in bilateral instruments -- 4.2.1.1. Treaty or Protocol -- 4.2.1.1.1. General interpretive clause -- 4.2.1.1.1.1. National model conventions -- 4.2.1.1.1.2. Individual tax treaties. 4.2.1.1.2. Specific interpretive clauses -- 4.2.1.1.3. References to Transfer Pricing Guidelines and OECD reports -- 4.2.1.1.4. Interim conclusion -- 4.2.1.2. Other bilateral instruments -- 4.2.1.2.1. Memoranda of understanding/exchange of letters/exchange of notes -- 4.2.1.2.2. Joint Guidance relating to the Belgium-Netherlands Income and Capital Tax Treaty -- 4.2.1.2.3. Competent authority agreement -- 4.2.1.2.4. Interim conclusion -- 4.2.2. Implementation in unilateral instruments -- 4.2.2.1. National tax treaty policy -- 4.2.2.1.1. Recognition of the Commentaries for interpretation purposes -- 4.2.2.1.2. Recognition of specific commentaries for interpretation purposes -- 4.2.2.1.3. Recognition of the Transfer Pricing Guidelines and OECD reports for interpretation purposes -- 4.2.2.1.4. Interim conclusion -- 4.2.2.2. Guidance presented to legislative branch in view of treaty approval -- 4.2.2.2.1. Indifference vis-à-vis the type of clarification and the conformity with the ordinary meaning of treaty terms and provisions -- 4.2.2.2.2. Indifference vis-à-vis the explicit recognition of the Commentaries as an interpretive instrument -- 4.2.2.2.3. Divergent and inconsistent recourse to the Commentaries for the interpretation of undefined treaty terms -- 4.2.2.2.4. Transfer Pricing Guidelines and OECD reports -- 4.2.2.2.5. Interim conclusion -- 4.2.2.3. General administrative positions on individual tax treaties -- 4.2.2.4. Individual administrative positions regarding interpretation of tax treaties -- 4.2.3. Interim conclusion -- 4.3. Interim conclusion on chapter 4 -- Chapter 5: Conclusion on Part 1 -- Part 2: Legal Status of Extrinsic Instruments under International Law -- Chapter 6: Introduction to Part 2 -- Chapter 7: Potential Relevant Sources of International Law -- 7.1. Legal status of OECD recommendations and Transfer Pricing Guidelines. 7.1.1. Recommendations as a form of "soft law". |
| Record Nr. | UNINA-9910807014303321 |
|
Bossuyt Jasper
|
||
| Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Lukas und Dion Von Prusa : das Lukanische doppelwerk im kontext paganer bildungsdiskurse / / Matthias Becker
| Lukas und Dion Von Prusa : das Lukanische doppelwerk im kontext paganer bildungsdiskurse / / Matthias Becker |
| Autore | Becker Matthias <1933-1974, > |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Paderborn, Germany : , : Verlag Ferdinand Schöningh, , [2020] |
| Descrizione fisica | 1 online resource |
| Disciplina | 370.93 |
| Collana | Studies in Cultural Contexts of the Bible |
| Soggetto topico | Education, Ancient |
| Soggetto genere / forma |
Academic Dissertation
Academic theses. Criticism, interpretation, etc. Thèses et écrits académiques. |
| ISBN | 3-657-70336-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Front Matter -- Copyright page -- Vorwort -- Das Unterfangen -- Das Doppelwerk im Kontext rhetorischer Bildungsthemen -- Das Doppelwerk im Kontext ethischer Bildungsthemen -- Das Doppelwerk im Kontext theologischer Bildungsthemen -- Fazit -- Back Matter -- Abkürzungen -- Verzeichnis der Hilfsmittel -- Quellenverzeichnis -- Literaturverzeichnis -- Stellenregister (in Auswahl) -- Namens- und Ortsregister -- Sachregister. |
| Record Nr. | UNINA-9910794293003321 |
|
Becker Matthias <1933-1974, >
|
||
| Paderborn, Germany : , : Verlag Ferdinand Schöningh, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Lukas und Dion Von Prusa : das Lukanische doppelwerk im kontext paganer bildungsdiskurse / / Matthias Becker
| Lukas und Dion Von Prusa : das Lukanische doppelwerk im kontext paganer bildungsdiskurse / / Matthias Becker |
| Autore | Becker Matthias <1933-1974, > |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Paderborn, Germany : , : Verlag Ferdinand Schöningh, , [2020] |
| Descrizione fisica | 1 online resource |
| Disciplina | 370.93 |
| Collana | Studies in Cultural Contexts of the Bible |
| Soggetto topico | Education, Ancient |
| Soggetto genere / forma |
Academic Dissertation
Academic theses. Criticism, interpretation, etc. Thèses et écrits académiques. |
| ISBN | 3-657-70336-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Front Matter -- Copyright page -- Vorwort -- Das Unterfangen -- Das Doppelwerk im Kontext rhetorischer Bildungsthemen -- Das Doppelwerk im Kontext ethischer Bildungsthemen -- Das Doppelwerk im Kontext theologischer Bildungsthemen -- Fazit -- Back Matter -- Abkürzungen -- Verzeichnis der Hilfsmittel -- Quellenverzeichnis -- Literaturverzeichnis -- Stellenregister (in Auswahl) -- Namens- und Ortsregister -- Sachregister. |
| Record Nr. | UNINA-9910811391303321 |
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Becker Matthias <1933-1974, >
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| Paderborn, Germany : , : Verlag Ferdinand Schöningh, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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