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The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.
As technology makes it easier for people to work together, large-scale collaboration is becoming increasingly prevalent. In this context, the question of how to determine authorship – and hence ownership - of copyright in collaborative works is an important question to which current copyright law fails to provide a coherent or consistent answer. In Copyright and Collective Authorship, Daniela Simone engages with the problem of how to determine the authorship of highly collaborative works. Employing insights from the ways in which collaborators understand and regulate issues of authorship, the book argues that a recalibration of copyright law is necessary, proposing an inclusive and contextual approach to joint authorship that is true to the legal concept of authorship but is also more aligned with creative reality.
De islamiske religiøse idealer medførte, at muslimerne ikke gerne engagerede sig i krig eller regeringsanliggender, hvorfor de gennem tiderne systematisk skaffede sig udenlandske slaver, som blev uddannet og anvendt som professionelle soldater, første gang omkring 815-820, f.eks. er det berømte tyrkiske janitscharkorps, der bestod af osmanniske elitesoldater, skabt i det sene 1300 tal af kristne krigsfanger.
The first comprehensive study in English of the earliest and largest 'Third-World' migration into pre-war Europe. Full attention is given to the relationship between the society of emigration, undermined by colonialism, and processes of ethnic organisation in the metropolitan context. Contemporary anti-Algerian racism is shown to have deep roots in moves by colonial elites to control and police the migrants and to segregate them from contact with Communism, nationalist movements and the French working class.
Charles V was a scholarly king who commissioned French versions of ancient & medieval treatises for the express purpose of guiding his government. To translate Aristotle's "Politics" he chose Nicole Oresme, an ingenious philosopher whose aptitude & attitudes made him an effective supporter of the Valois monarchy. Oresme's task was to take his text out of the language of a small but international community of scholars & adapt it to serve the French people, making it accessible to a new & broad audience. Contents: Oresme & his Version of the "Politics"; Oresme & the Commentary Tradition of the "Politics"; Nat. Sovereignty & the Hierarchy of Communities; The Public State & the Common Good; The "Politics," the "Livre de Politiques," & the Church; Aristotle, Oresme, & Gallicanism; Conclusion; & Bibliography.
Both compounds and multi-word expressions are complex lexical units, made up of at least two constituents. The most basic difference is that the former are morphological objects and the latter result from syntactic processes. However, the exact demarcation between compounds and multi-word expressions differs greatly from language to language and is often a matter of debate in and across languages. Similarly debated is whether and how these two different kinds of units complement or compete with each other. The volume presents an overview of compounds and multi-word expressions in a variety of European languages. Central questions that are discussed for each language concern the formal distinction between compounds and multi-word expressions, their formation and their status in lexicon and grammar. The volume contains chapters on German, English, Dutch, French, Italian, Spanish, Greek, Russian, Polish, Finnish, and Hungarian as well as a contrastive overview with a focus on German. It brings together insights from word-formation theory, phraseology and theory of grammar and aims to contribute to the understanding of the lexicon, both from a language-specific and cross-linguistic perspective.
Written by over 200 leading experts from over seventy countries, this handbook provides a comprehensive, state-of-the-art overview of the latest theory and research on volunteering, civic participation and nonprofit membership associations. The first handbook on the subject to be truly multinational and interdisciplinary in its authorship, it represents a major milestone for the discipline. Each chapter follows a rigorous theoretical structure examining definitions, historical background, key analytical issues, usable knowledge, and future trends and required research. The nine parts of the handbook cover the historical and conceptual background of the discipline; special types of volunteering; the major activity areas of volunteering and associations; influences on volunteering and association participation; the internal structures of associations; the internal processes of associations; the external environments of associations; the scope and impacts of volunteering and associations; and conclusions and future prospects. This handbook provides an essential reference work for third-sector research and practice, including a valuable glossary of terms defining over eighty key concepts. Sponsored by the International Council of Voluntarism, Civil Society, and Social Economy Researcher Associations (ICSERA; www.icsera.org), it will appeal to scholars, policymakers and practitioners, and helps to define the emergent academic discipline of voluntaristics.