The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ('Taxes covered') of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpetive issues and uncertainties in practical treaty application. This book not only provides in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as 'restricted' and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determing the 'taxes covered' in any tax treaty"--Page 4 of cover.
The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ('Taxes covered') of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpetive issues and uncertainties in practical treaty application. This book not only provides in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as 'restricted' and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determing the 'taxes covered' in any tax treaty"--Page 4 of cover.
Religious life is vitally necessary to the Catholic church today. But it will exist in new and varied forms which speak to the spiritual hungers of different societies, ethnic cultures, and generations. God’s Call Is Everywhere is the first comparative analysis of research in six countries investigating women who have entered vowed religious life in Catholicism in the twenty-first century. The data include survey responses from institute leaders, formation directors, and the women themselves, conducted in the United States, Canada, Australia, and France, along with focus groups and interviews in Ireland, the United Kingdom, and France. Through a careful summary of these studies and comparing differences, readers of this book will have a better understanding of the hopes and concerns of those discerning a vocation to religious life and learn how to move forward in the future. God’s Call Is Everywhere includes six major points of comparison: * Demographic characteristics of the women entering religious life and their personal and familial backgrounds * What attracted them to religious life and to their specific religious institute * What they find most satisfying and most challenging about religious life * Their hopes and concerns for the future * Experiences and programs that were helpful in their vocational discernment * Aspects of the larger society, of the Church, and of the religious institutes which make vocational discernment difficult for women today The analysis is followed by six reflective essays, two of which discuss the implications of the findings for future vocational discernment programs and four of which compare the findings to religious life in Asia, Africa, and Latin America.
Religious life is vitally necessary to the Catholic church today. But it will exist in new and varied forms which speak to the spiritual hungers of different societies, ethnic cultures, and generations. God’s Call Is Everywhere is the first comparative analysis of research in six countries investigating women who have entered vowed religious life in Catholicism in the twenty-first century. The data include survey responses from institute leaders, formation directors, and the women themselves, conducted in the United States, Canada, Australia, and France, along with focus groups and interviews in Ireland, the United Kingdom, and France. Through a careful summary of these studies and comparing differences, readers of this book will have a better understanding of the hopes and concerns of those discerning a vocation to religious life and learn how to move forward in the future. God’s Call Is Everywhere includes six major points of comparison: Demographic characteristics of the women entering religious life and their personal and familial backgrounds What attracted them to religious life and to their specific religious institute What they find most satisfying and most challenging about religious life Their hopes and concerns for the future Experiences and programs that were helpful in their vocational discernment Aspects of the larger society, of the Church, and of the religious institutes which make vocational discernment difficult for women today The analysis is followed by six reflective essays, two of which discuss the implications of the findings for future vocational discernment programs and four of which compare the findings to religious life in Asia, Africa, and Latin America.
Religious life is vitally necessary to the Catholic church today. But it will exist in new and varied forms which speak to the spiritual hungers of different societies, ethnic cultures, and generations. God’s Call Is Everywhere is the first comparative analysis of research in six countries investigating women who have entered vowed religious life in Catholicism in the twenty-first century. The data include survey responses from institute leaders, formation directors, and the women themselves, conducted in the United States, Canada, Australia, and France, along with focus groups and interviews in Ireland, the United Kingdom, and France. Through a careful summary of these studies and comparing differences, readers of this book will have a better understanding of the hopes and concerns of those discerning a vocation to religious life and learn how to move forward in the future. God’s Call Is Everywhere includes six major points of comparison: Demographic characteristics of the women entering religious life and their personal and familial backgrounds What attracted them to religious life and to their specific religious institute What they find most satisfying and most challenging about religious life Their hopes and concerns for the future Experiences and programs that were helpful in their vocational discernment Aspects of the larger society, of the Church, and of the religious institutes which make vocational discernment difficult for women today The analysis is followed by six reflective essays, two of which discuss the implications of the findings for future vocational discernment programs and four of which compare the findings to religious life in Asia, Africa, and Latin America.
The author chronicles her struggle with traditional Catholicism, her search for the "old world" religion of Europe, and, ultimately, her rediscovery of the joys of prayer. By the author of A Romantic Education.
Do you like to take pictures and share them online? Do you like to share comments on photos, places you've been, or articles? If so, you've probably heard of Flickr and other websites that Caterina Fake developed! Fake is always interested in making online sites into communities. She created Flickr and other websites that bring people together to share reviews, photos, thoughts, and more. Companies like Yahoo! and eBay have tapped her talent to make their websites more interactive and tailored to each visitor. But how did she get there? Find out how she went from a gifted student to helping people connect online!
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