GAARS: the better insight into a country’s tax system In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between “abuse” and “use” of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills. This award-winning book compares the GAARs and judicial anti-avoidance approaches of Germany, the UK and the EU. It gives a deep insight into the predominant legal traditions of the Western World, comprehensively analyses case-law and offers unique perspectives on tax law across jurisdictions. This book reveals that there is no other feature of tax law that provides a better insight into a country’s tax system than its anti-avoidance rules. GAARs and their historical background reveal so much about judicial perspectives on taxation and legal interpretation, citizens’ tax morale, drafters’ inclinations for technical or principled drafting or legislators’ willingness to confront politically sensitive issues. Understanding the role of GAARs ultimately also reveals whether they are a suitable means to counteract tax avoidance effectively. The Book is the winner of the Wolfgang Gassner-Wissenschaftspreis 2016!
Examines the global regulation of biodiversity politics through international treaties; assessing how the discourse and politics of sustainable development have contributed to the internationalization of the state.
In this book Markus Bodemann bridges the differences between public and private sector in aspects of management, especially risk management. A survey to draw a line between both sectors describes the current status of applied management tools and their effects. To cope with future developments, or at least to be prepared, risk management could be one tool. By using the yearly status reports the author works out the bandwidth of the impact of desired and undesired developments in public sector and the causation for more risk awareness for sustainable development in local public administration.
Of all the men who attacked the flying problem in the 19th century, Otto Lilienthal was easily the most important. His greatness appeared in every phase of the problem. No one equaled him in power to draw new recruits to the cause; no one equaled him in fullness and dearness of understanding of the principles of flight; no one did so much to convince the world of the advantages of curved wing surfaces; and no one did so much to transfer the problem of human flight to the open air where it belonged." These words were spoken by Wilbur Wright, who successfully accomplished the first powered flight together with his brother Orville in 1903 on the sand dunes of the Outer Banks off the coast of North Carolina. Wilbur was talking about the most important of their predecessors, Otto Lilienthal. Lilienthal attracted worldwide attention due to the spectacular photographs showing him in flight, made possible by technology that had only just been developed by him. This fortuitous union between a pioneer of aviation and the pioneers of so-called “instantaneous photography” is responsible for the immense contemporary popularity of Lilienthal’s flights around the globe, the first ever free flights performed by man. This book traces the life of the German aviation pioneer, focusing on the designs of his many aircraft and the photographic documentation that has survived. The presentation ends with a remarkable research project conducted by one of the authors, right up to and including his own training exercises with Lilienthal’s “normal soaring apparatus” and “large biplane”. This project offered new insight into Lilienthal’s work, and also led to a spectacular aerial meeting of Lilienthal's 1895 biplane and the Wright brothers’ 1902 biplane at a historic location on the Outer Banks. The book provides access to video material, largely stemming from this project.
Against the Wind gives flesh, blood, and personality to Eberhard Arnold, a man whose contagious faith sparked a movement of practical Christian community. The Bruderhof, Arnold's legacy, carries on his commitment to integrate faith and action in today's world.
Astronomy as well as molecular physics describe non-relativistic motion by an interaction of the same form: By Newton's respectively by Coulomb's potential. But whereas the fundamental laws of motion thus have a simple form, the n-body problem withstood (for n > 2) all attempts of an explicit solution. Indeed, the studies of Poincare at the end of the last century lead to the conclusion that such an explicit solution should be impossible. Poincare himselfopened a new epoch for rational mechanics by asking qual itative questions like the one about the stability of the solar system. To a largeextent, his work, which was critical for the formation of differential geometry and topology, was motivated by problems arising in the analysis of the n-body problem ([38], p. 183). As it turned out, even by confining oneselfto questions ofqualitativenature, the general n-body problem could not be solved. Rather, simplified models were treated, like planar motion or the restricted 3-body problem, where the motion of a test particle did not influence the other two bodies.
KaziKidz Teaching Material for Foundation Phase, Grades 1-3: A short version of the teaching resources for Life Skills Teachers. Being physically active contributes to the development of physical competence and fitness as well as to the child’s cognitive, social and emotional development. Physical Education (PE) plays a crucial role in the holistic education and development of children. Yet, in many schools from marginalised neighbourhoods, PE is not given the recognition and importance it deserves. For this reason, the KaziKidz teaching material was developed for teachers, principals, school staff or for those responsible from the Department of Education, in order to contribute to and support the quality of PE in these schools. The exercises and games in this book are easy to use, do not require a lot of material and are met with much joy and enthusiasm by the learners. The teaching material was developed by a team of South African and Swiss experts. The lessons meet the requirements of the South African Curriculum and Assessment Policy Statement (CAPS) and are supported by the Department of Education, Eastern Cape. We hope you enjoy the lessons!
Since Greek antiquity, the ‘barbarian’ captivates the Western imaginary and operates as the antipode against which self-proclaimed civilized groups define themselves. Therefore, the study of the cultural history of barbarism is a simultaneous exploration of the shifting contours of European identity. This two-volume co-authored study explores the history of the concept ‘barbarism’ from the 18th century to the present and illuminates its foundational role in modern European and Western identity. It constitutes an original comparative, interdisciplinary exploration of the concept’s modern European and Western history, with emphasis on the role of literature in the concept’s shifting functions. Critically responding to the contemporary popularity of the term ‘barbarian' in political rhetoric and the media, and its violent, exclusionary workings, the study contributes to a historically grounded understanding of this figure’s past and contemporary uses. It combines overviews with detailed analyses of representative works of literature, art, film, philosophy, political and cultural theory, in which “barbarism” figures prominently.
Being physically active has the potential to contribute to the development of physical competence and fitness, as well as to the cognitive, social and emotional development of the child. Therefore, our schools are key in making a meaningful contribution to the recommended daily physical activity guidelines of the World Health Organization. Physical Education (PE) lessons play a critical role in holistic childhood education and development. To make a meaningful contribution to health at schools, it is important for PE classes to be conducted on a regular basis. Quality Physical Education (QPE) across all of the phases in school develops the skills, knowledge and values necessary for life-time physical activity participation.
Over 3,600 Modern Electronic Circuits, Each Complete with Values of All Parts and Performance Details, Organized in 131 Logical Chapters for Quick Reference and Convenient Browsing
Over 3,600 Modern Electronic Circuits, Each Complete with Values of All Parts and Performance Details, Organized in 131 Logical Chapters for Quick Reference and Convenient Browsing
Contains more than thirty-six hundred recently published circuit diagrams together with information on component values, performance, and applications.
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