This book analyzes shifting international taxation strategies in pursuit of tax nomads, individuals and companies who minimize their tax obligations among multiple countries. Focusing on the efforts of the United States, the collective endeavours of the European Union and the global initiative of the OECD under G20 guidance, it investigates their attempts to understand and control the mechanisms employed by such nomads. The author directs particular attention to intellectual property, used by multinational corporations to move income from high-tax to low-tax locations. Contrary to claims that globalization hinders tax collection, Vlcek argues that state sovereignty and state power remain the defining characteristic of international taxation. The EU and OECD in turn, he concludes, are leveraging cooperation with the US to force other countries to share taxpayer information with them. This significant work will interest economists, political scientists and tax experts. /div
The global financial crisis produced an important agreement among regulators in 2010–11 to raise capital requirements for banks to protect them from insolvency in the event of another emergency. In this book, William R. Cline, a leading expert on the global financial system, employs sophisticated economic models to analyze whether these reforms, embodied in the Third Basel Accord, have gone far enough. He calculates how much higher bank capital reduces the risk of banking crises, providing a benefit to the economy. On the cost side, he estimates how much higher capital requirements raise the lending rate facing firms, reducing investment in plant and equipment and thus reducing output in the economy. Applying a plausible range of parameters, Cline arrives at estimates for the optimal level of equity capital relative to total bank assets. This study also challenges the recent "too much finance" literature, which holds that in advanced countries banking sectors are already too large and are curbing growth.
Within the last 10 years, the immune system of ruminants, especially T cells and their interactions with other cells, has been an important topic of study for veterinary immunologists and an area of interest for medical and fundamental immunologists. This book brings together all the latest data on ruminant cell-mediated immunology. In the first half of the book, leukocytes and their membrane molecules and cytokines are reviewed. Markers, tissue distribution, functional characterization, ontogeny, cytokines, and histocompatibility are covered in depth in separate chapters. In the second half of the book, cell-mediated immune responses against infectious diseases such as East Coast fever, infectious bovine rhinotracheitis, foot and mouth disease, maedi-visna, and gastrointestinal nematodes are analyzed. The application of cytokines to ruminants against infectious diseases is also reviewed.
You are not what you think you are. New research is transforming how we understand ourselvesfrom a singular 'self' to a vast cooperative, co-dependent and collaborative network of cellular environments and ecologiesa microcosm within. From this unique perspective, a startling revision of evolutionary theory unfurls. Sharply reasoned and certain to be controversial, The Microcosm Within takes its readers on a sweeping scientific journey that reorganizes our thinking about our biological selves, evolution, and extinction. Darwin has dominated evolution for over a century. But many issues remain puzzlingWhat is the origin of self-sacrifice? Does natural selection really account for evolution? Why is homosexuality commonplace in the animal kingdom? Why were the arms of Tyrannosaurus Rex so small? Why do some species go extinct yet others endure? The Microcosm Within offers intriguing and profound answers by exploring our extraordinary world of cellular consciousness, connections, and collaboration. Current research has unexpectedly revealed that all cells and microbes have elemental cognition and a previously unappreciated capacity for discrimination and awareness. From these faculties, cooperative natural genetic engineering is enabled; and it is from this starting point that biological complexity evolves. The Microcosm Within illuminates how immunological factors dominate evolution and extinction. Biology and evolutionary theory will never be the same.
Covering both the theoretical and practical aspects of critical care,Irwin & Rippe’s Intensive Care Medicine, Ninth Edition, provides state-of-the-art, evidence-based knowledge for specialty physicians and non-physicians practicing in the adult intensive care environment. Drs. Craig M. Lilly, Walter A. Boyle, and Richard S. Irwin, along with a team of expert contributing authors and education expert, William F. Kelly, offer authoritative, comprehensive guidance from an interprofessional, collaborative, educational, and scholarly perspective, encompassing all adult critical care specialties.
This bibliography is a comprehensive compilation of the literature on ant systematics. Covering the period 1758 to 1995, it contains entries for approximately 8,000 publications on the taxonomy, evolution, and comparative biology of ants. Most of the literature citations have been carefully verified and precisely dated. An introductory chapter discusses the problems associated with dating a citation of taxonomic literature. A list of all serials cited (more than 1,300 titles) and their abbreviations accompanies the bibliography.
Introduction to Forensic Sciences, Second Edition is the current edition of this bestselling introductory textbook. Dr. William Eckert, one of the world's foremost authorities in the area of forensic medicine, presents each of the distinct fields that collectively comprise the forensic sciences in a logical, relatively non-technical fashion. Each chapter is written by a well-known expert in his/her respective field, and each specialty area is thoroughly treated. When appropriate, the various methods of applying these sciences in different countries are covered. Heavily illustrated, the Second Edition has been updated to include current procedures and techniques that were not available or usefully developed when the first edition was published. Features include:
This book analyzes shifting international taxation strategies in pursuit of tax nomads, individuals and companies who minimize their tax obligations among multiple countries. Focusing on the efforts of the United States, the collective endeavours of the European Union and the global initiative of the OECD under G20 guidance, it investigates their attempts to understand and control the mechanisms employed by such nomads. The author directs particular attention to intellectual property, used by multinational corporations to move income from high-tax to low-tax locations. Contrary to claims that globalization hinders tax collection, Vlcek argues that state sovereignty and state power remain the defining characteristic of international taxation. The EU and OECD in turn, he concludes, are leveraging cooperation with the US to force other countries to share taxpayer information with them. This significant work will interest economists, political scientists and tax experts. /div
With more than 200 entries on countries and territories throughout the world, this bestselling volume is the most authoritative one-stop source for findingfacts and analysis on each country's governmental and political makeup.
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