Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Singing has been a characteristic behaviour of humanity across several millennia. Chorus America (2009) estimated that 42.6 million adults and children regularly sing in one of 270,000 choruses in the US, representing more than 1:5 households. Similarly, recent European-based data suggest that more than 37 million adults take part in group singing. The Oxford Handbook of Singing is a landmark text on this topic. It is a comprehensive resource for anyone who wishes to know more about the pluralistic nature of singing. In part, the narrative adopts a lifespan approach, pre-cradle to senescence, to illustrate that singing is a commonplace behaviour which is an essential characteristic of our humanity. In the overall design of the Handbook, the chapter contents have been clustered into eight main sections, embracing fifty-three chapters by seventy-two authors, drawn from across the world, with each chapter illustrating and illuminating a particular aspect of singing. Offering a multi-disciplinary perspective embracing the arts and humanities, physical, social and clinical sciences, the book will be valuable for a broad audience within those fields.
This book fills not only a gap but a wide cavern....I can not think of a better way for neophyte nurses to engage the human experiences and perspectives of their patients, nor can I think of a more relevant and comprehensive explanation of the philosophy and methods of existential phenomenology for seasoned researchers, scientists, and theoreticians.-- Jacquelyn H. Flaskerud, PhD, RN, FAAN, UCLA School of Nursing. While addressing a wide readership, this book focuses particularly on the nurse clinician and student, demonstrating how a humanistic philosophy and research methodology has the potential to illuminate the deeper meanings of health crises and universal human experiences like pain and spiritual distress.
This book offers a new account of Freud’s work by reading him as the social theorist and philosopher he always aspired to be, and not as the medical scientist he publicly claimed to be. In doing so, the author demonstrates that’s Freud’s social, moral, and cultural thought constitutes the core of his life’s work as a theorist, and is the thread that binds his voluminous writings together: from his earliest essays on the neuroses, to his foundational writings on dreams and sexuality, and to his far-ranging reflections on art, religion, and the dynamics of culture. Returning to the fundamental questions and concerns that animate Freud’s work - the nature of evil; the origins of religion, morality, and tradition; and the looming threat of resurgent barbarism - Freud as a Social and Cultural Theorist provides the first systematic re-examination of Freud’s social and cultural thought in more than a generation. As such, it will be of interest to social and cultural theorists, social philosophers, intellectual and cultural historians, and those with interests in psychoanalysis and its origins.
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