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This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
Spring, 1941. The armies of the Reich are masters of Europe. Britain stands alone, dependent on her battered navy for survival, while Hitler’s submarines – his ‘grey wolves’ - prey on the Atlantic convoys that are the country’s only lifeline. Lieutenant Douglas Lindsay is amongst just a handful of men picked up when his ship is torpedoed. Unable to free himself from the memories of that night at sea, he becomes an interrogator with naval intelligence, questioning captured U-Boat crews. He is convinced the Germans have broken British naval codes, but he’s a lone voice, a damaged outsider, and his superiors begin to wonder - can he really be trusted when so much is at stake? As the Blitz reduces Britain's cities to rubble and losses at sea mount, Lindsay becomes increasingly isolated and desperate. No one will believe him, not even his lover, Mary Henderson, who works at the very heart of the intelligence establishment. Lindsay decides to risk all in one last throw of the dice, setting a trap for his prize captive - and nemisis - U-Boat Commander Jürgen Mohr, the man who sent his ship to its doom...
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A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident. Among jurisdictions worldwide, the European Union (EU) took the lead in designing a legal framework for VAT on electronically supplied goods and services. This book, with contributions by internationally re-owned academics, revenue officials, and tax advisors, provides a broad and up-to-date overview of the E...
Critically assessing recent developments in environmental and tax legislation, and in particular low-carbon strategies, this timely book analyses the implementation of market-based instruments for achieving climate stabilisation objectives around the world.
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
The second edition of Hot Embossing: Theory of Microreplication will present the current state of the art in microreplication with a focus on hot embossing, nanoimprint, thermoforming, and roll-to-roll replication. Polymer processing, the theory of polymers and the processing of polymers are discussed in detail. Aspects of process simulation and the corresponding material models are also covered. The book contains in-depth analysis of processing processes and replication techniques including mold fabrication. Monitoring, data analysis and reliability of molded parts is also discussed. In the Second Edition new processes are included, including the process of micro- and nanothermoforming to g...
Grating based X-ray phase contrast imaging sets out to overcome the limits of conventional X-ray imaging in the detection of subtle density differences and opens a way to characterize a sample's microstructure without the need for ultrahigh spatial resolution. The technique relies on grating structures with micrometric periods and extreme aspect ratio - their fabrication by X-ray lithography with optimal structure quality is the topic of this work.
This volume examines (1) the philosophical sources of the Kantian concepts "apperception" and "self-consciousness", (2) the historical development of the theories of apperception and deduction of categories within the pre-critical period, (3) the structure and content of A- as well as B-deduction of categories, and finally (4) the Kantian (and non-Kantian) meaning of "apperception" and "self-consciousness".
Covering technological aspects as well as the suitability and applicability of various kinds of uses, this handbook shows optimization strategies, techniques and assembly pathways to achieve the combination of complex, even three-dimensional structures with simple manufacturing steps. The authors provide information on markets, commercialization opportunities and aspects of mass or large-scale production as well as design tools, experimental techniques, novel materials, and ideas for future improvements. Not only do they weigh up cost versus quantity, they also consider CMOS and LIGA strategies. Of interest to physicists, electronics engineers, materials scientists, institutional and industrial libraries as well as graduate students of the relevant disciplines.