Over the past several years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. However, until now, no complete and up-to-date documentation has been available to guide taxpayers in the preparation of their tax returns. This book, which is both detailed and highly readable, is a practical response to that information gap. This first English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2018 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration. This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.
This book formalizes and analyzes the relations between multiple views of a scene from the perspective of various types of geometries. A key feature is that it considers Euclidean and affine geometries as special cases of projective geometry. Over the last forty years, researchers have made great strides in elucidating the laws of image formation, processing, and understanding by animals, humans, and machines. This book describes the state of knowledge in one subarea of vision, the geometric laws that relate different views of a scene. Geometry, one of the oldest branches of mathematics, is the natural language for describing three-dimensional shapes and spatial relations. Projective geometry, the geometry that best models image formation, provides a unified framework for thinking about many geometric problems are relevant to vision. The book formalizes and analyzes the relations between multiple views of a scene from the perspective of various types of geometries. A key feature is that it considers Euclidean and affine geometries as special cases of projective geometry. Images play a prominent role in computer communications. Producers and users of images, in particular three-dimensional images, require a framework for stating and solving problems. The book offers a number of conceptual tools and theoretical results useful for the design of machine vision algorithms. It also illustrates these tools and results with many examples of real applications.
Sand, rice, sugar, snow, cement ... Although ubiquitous in our daily lives, granular media still challenge engineers and fascinate researchers. This book provides the state of the art of the physics of granular media and recent advances in the field. The book presents the fundamental properties of granular materials: interactions between grains; solid, liquid and gaseous behaviours; coupling with a fluid; and sediment transport and formation of geological structures. Descriptions of the phenomena combine qualitative and formal arguments, coming from areas as diverse as elasticity, plasticity, statistical physics, fluid mechanics and geomorphology. Many examples of the astonishing behaviours of granular media are presented, including avalanches, segregation, dune song and quicksand. This book is ideal for graduate students and researchers in physics, applied mathematics and engineering"--
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