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Asian Yearbook of International Economic Law

Asian Yearbook of International Economic
Law 2024

Asian Yearbook of International Economic Law 2024

There is always a dark side, and taxation in its international dimension is no less. Pecunia, being the cash, drives it more than philosophical principles like justice or solidarity. International taxpayers, whether individuals or corporations, do not feel the same obligations vis à vis the society where they temporarily live, work and produce their wealth as if they would feel if they were permanently integrated in a country. The reader of this textbook will be conducted within the technicalities of international taxation by way of an original perspective on philosophy, politics and economics (PPE) affording (i) who has the right to exercise the power to tax by examining the criteria to determine the jurisdiction to tax both in the worldwide and territorial system, (ii) how to exercise the power to tax, through tax return or withholding tax, (iii) what to tax among active and passive income within inbound and outbound taxation, (iv) how much to tax through the transfer pricing, (v) international taxation as part of international law, (vi) international tax treaties, and finally (vii) the BEPS projects that represent the very last evolution in the field. Scandals, leaks as a James Bond movie, aggressive tax planning techniques and related case law, involving high-net-worth individuals as well as multinational corporations, bring the reader to discover that each single State belonging to the international community acts as a chess player before the international tax chessboard observing as pieces its own economy, its own society, and balancing any tax policy decision with possible reactions of domestic taxpayers that could move away, those foreign taxpayers that could decide to move in, and possible retaliations from other States. The ambition is to get the reader convinced that, as the Sicilian Tancredi Falconeri warns his uncle Don Fabrizio Corbera, Prince of Salina, in the masterpiece book “The Leopard” of Giuseppe Tomasi di Lampedusa, “everything must change because everything remains as it is”, and only exploring what is behind the stage of international taxation clarifies how this important piece of social science really works.

Pecunia non olet

The Dark Side of International Tax Law

Neue Geschäftsmodelle verstehen und Wettbewerbsvorteile aufbauen! Neue Geschäftsmodelle und Innovationen schaffen Wettbewerbsvorteile, disruptive Technologien und Digitalisierung verändern den Wettbewerb in vielen Industrien. Markus Thomas Münter zeigt, wie Unternehmen Wettbewerb mit Plattformen und Tech-Unternehmen analysieren und digitale Transformation gestalten können. Ein spannender Einstieg für alle, die ökonomische Zusammenhänge in Studium und Beruf schnell und anwendungsorientiert verstehen wollen.

für Management und Consulting

Innovation, Technologie und Digitalisierung

Palgrave Studies in Classical Liberalism

“An Evolutionary Account of Law&nbsp;is a landmark contribution bridging classical evolutionary thought and cutting-edge social science. Santanatoglia masterfully integrates insights from the Scottish Enlightenment and Hayek with evolutionary game theory and cognitive science, presenting legal rules as stable strategies emerging from individual interactions rather than top-down constructs. This genuinely novel framework is essential reading for anyone seeking to understand how normative orders emerge, stabilize, and change.“&nbsp;
—Jason McKenzie Alexander, Professor of Philosophy, London School of Economics and Political Science, UK
“This very well argued book offers firstly a complete examination of the theories of justice of classical philosophers, as David Hume, Adam Smith and Friedrich von Hayek. Secondly, and more important, brings a thought provoking examination of the often neglected thesis about the influence of evolution in the sphere of law. A mandatory book for everyone interested in legal and political philosophy.”
—Martín Diego Farrell, Professor Emeritus, Law School of the University of Buenos Aires, Argentina
This book offers a comprehensive, modern understanding of legal philosophy through an evolutionary lens. Taking a highly interdisciplinary approach throughout, the book first explores the history of ‘classic evolutionism’, regarding theories of law and justice from the authors of the Scottish Enlightenment to Hayek. The second part of the book analyses the contributions of new schools of thought, including evolutionary psychology, evolutionary game theory and co-evolutionist theories. The final part of the book builds a fresh argument for a modern evolutionary account of law, considering key methodological debates and the evolution at its three levels – biological, social and individual – to explain the emergence, stabilization and change of legal rules.
This book is a timely addition to the growing interest in evolutionary thinking across the sciences, and will be of interest to a wide range of scholars including historians and philosophers of law as those interested in the intersection of law and psychology, law and economics, and the classical liberal tradition.
Eliana María Santanatoglia is a Professor in the Department of Philosophy of Law at the University of Buenos Aires, Argentina, and the co-founder and Executive Director of the David Hume Institute Foundation – Centre for Research in Normative and Institutional Evolution.

The Role of Evolutionary Thinking in Legal Theory and Philosophy

An Evolutionary Account of Law

Palgrave Advances in Bioeconomy: Economics and Policies

This book addresses an urgent need to rethink the future of human settlement amid significant economic, social, and environmental change, arguing that we must look beyond today’s “sustainability” paradigm toward a continuously evolving framework. It examines how the service economy shapes settlement evolution, filling a major gap in the literature. While service-driven business models are widely used, the service economy’s social challenges - and its role in worsening economic and environmental crises - remain poorly understood through the lens of settlement evolution. Drawing on a new theoretical approach rooted in post-industrial and post-anthropocentric perspectives, the chapters emphasize the need for innovative settlement design and development. The book presents six integrated strategies that connect economic, social, and environmental dimensions, explains the logic of the evolutionary pathway, and illustrates practical applications through case studies of post-industrial settlement building.Blending theory with real-world considerations, this book will be highly valuable for an interdisciplinary audience spanning economics, business, sociology, urban planning, geography, sustainability studies, and related fields.Dalia Vidickienė&nbsp;is a lead author and Principal Researcher at the Lithuanian Centre for Social Sciences, Institute of Economics and Rural Development, Department of Business Ecosystems, Lithuania.Rita Lankauskienė&nbsp;is a Principal Researcher at the Lithuanian Centre for Social Sciences, Institute of Economics and Rural Development, Department of Business Ecosystems, Lithuania.Rasa Melnikienė&nbsp;is a Principal Researcher at the Lithuanian Centre for Social Sciences, Institute of Economics and Rural Development, Department of Business Ecosystems, Lithuania.Živilė Gedminaitė-Raudonė&nbsp;is a Principal Researcher at the Lithuanian Centre for Social Sciences, Institute of Economics and Rural Development, Department of Business Ecosystems, Lithuania.Vitalija Simonaitytė&nbsp;is a Senior Researcher at the Lithuanian Centre for Social Sciences, Institute of Economics and Rural Development, Department of Business Ecosystems, Lithuania.Paweł Chmieliński&nbsp;is an Associate Professor at the Polish Academy of Sciences, Institute of Rural and Agricultural Development, Poland.Goda Lukoseviciute&nbsp;is a Research Associate at the Luxembourg Institute of Socio-Economic Research, Luxembourg.

An Evolutionary Perspective

Human Settlement in the Service Economy Era

Introduction.- A modern steel industry.- The origins of the Australian steel industry.- Boom years: the 1960s.- Stagnation: the 1970s.

From 1964 to 2024

Australian Steel in a Globalised World

Ratgeber, damit die Auswanderung auch gelingt

Auswandern nach Thailand

Nomos Recht Kompendien

Das "Baurecht Baden-Württemberg" bietet seit fast zwei Jahrzehnten einen klar strukturierten und praxisorientierten Zugang zum öffentlichen Baurecht des Landes. Auch die 19. Auflage folgt dem bewährten Konzept des Kompendiums: Die Darstellung konzentriert sich bewusst auf die in Praxis, Ausbildung und Prüfung am häufigsten vorkommenden Fragestellungen. Studierende, Referendarinnen und Referendare wie auch Praktikerinnen und Praktiker erhalten eine verständliche, präzise und auf das Wesentliche fokussierte Einführung in die zentralen Bereiche des Bauplanungs- und Bauordnungsrechts.

Besondere Vorteile
Aktuelle Gesetzeslage in kompakter Form: Die Neuauflage verarbeitet alle relevanten Änderungen seit der 18. Auflage, darunter die BauGB-Novelle zur Beschleunigung des Wohnungsbaus ("Bauturbo") sowie das "Gesetz für das schnellere Bauen" mit weitreichenden Modifikationen der LBO.
Praxisorientierte Auswahl der Themen: Die Autorinnen und Autoren beschränken sich bewusst auf die Fragen, die in Behörden, Kanzleien und Gerichten regelmäßig auftreten - ein klarer Vorteil für Ausbildung und Berufseinstieg.
Neueste Rechtsprechung: Insbesondere die Entscheidungen des BVerwG und des VGH Baden-Württemberg sind systematisch eingearbeitet und ermöglichen eine rechtssichere Argumentation.
Bewährtes didaktisches Format: Die komprimierte, verständliche Darstellung und die klare Struktur erleichtern das Lernen genauso wie die schnelle Orientierung im Berufsalltag.

Aktualität und Relevanz
Die aktuellen Reformen im Bauplanungs- und Bauordnungsrecht schaffen neue Herausforderungen für Studium, Ausbildung und Praxis. Die 19. Auflage bildet den Stand Anfang 2026 vollständig ab und bietet damit eine zuverlässige Grundlage für Prüfungen, Verwaltungsentscheidungen und anwaltliche Beratung. Durch die Integration der jüngsten Gesetzgebung und der aktuellen Rechtsprechung ist das Werk ein unverzichtbares Arbeitsmittel für alle, die sich mit dem öffentlichen Baurecht in Baden-Württemberg befassen - vom Studium bis zur täglichen Anwendung in Bauverwaltung, Kanzlei und Gericht.

Baurecht Baden-Württemberg

Einführung

Tourismus im Globalen Süden

Gemeinschaften ohne Männer, und was wir von ihnen lernen können

Niemannsland

This book&nbsp;employs a structured, step-by-step approach to economic problem-solving. Each chapter begins with specific learning objectives, guiding students on what they should achieve. Key economic terms and concepts appear in lists, and brief overviews of each module help students connect with the material before diving in. The book highlights what students need to solve each problem and offers hints, enhancing their problem-solving skills.Primarily targeting undergraduate students in intermediate microeconomics courses, this book also benefits those in more advanced courses. It aids in teaching, testing, and homework assignments, helping students prepare for tests and exams. Practical learning comes through visual aids like graphs and charts, making complex concepts easier to understand. With over 400 solved short answer and essay questions, and over 350 multiple-choice questions with explanations, students have extensive practice opportunities.The "Requirement and Clue" feature directs students' attention to what is required and provides hints for solving each problem, addressing common issues students face in problem-solving. The case studies do not restrict themselves to any particular country, making it a versatile resource for economic thinkers worldwide. Suitable for use with major textbooks on intermediate microeconomics, the book enhances its utility as a supplementary resource.Overall, the book&nbsp;fills a gap in intermediate microeconomics education by providing a comprehensive, practical, and structured approach to problem-solving. It serves as an invaluable tool for both students and professors, aiding in teaching, testing, and homework assignments.Elijah M. James
 is the president of James Consulting Services in Montreal, Canada. He was a professor at Concordia University prior to consulting. As a professor, he taught graduate courses in managerial economics (micro and macro), national and international economics, and more. In addition to Concordia University, he has taught at McGill University, John Abbott College, and Dawson College.&nbsp;

Questions, Answers, and Explanations

Problem-Solving in Microeconomics

This book is the first work to systematically study the development of large-size economies. From a completely new perspective, it defines and selects a set of representative large-size economies. It first analyzes the basic characteristics of large-size economies and the mechanisms behind economic growth, and then explores how a country’s scale shapes industrialization, urbanization, institutional change, and governance structures, describing a path for a major economy to an economic powerhouse. The book is selected for China’s National Achievements Library of Philosophy and Social Sciences and has made notable contributions to the development of China’s economic discourse system.

The Handbook of Large-Size Economies Development

The Crucial Role of Digital Technology in Intangible Cultural Heritage Preservation.- Reconstructing the Classification System of Intangible Cultural Heritage from a Digital Perspective.- Applications of Digital Technology in the Preservation of Intangible Cultural Heritage.- Advanced Development of Digital Technology in the Preservation of Intangible Cultural Heritage.- The Use of Intelligent Media Technologies in the Dissemination of Intangible Cultural Heritage.- The Multifaceted Relationships in the Development of the Digital Cultural Industry.- Characteristics and Guidance of Cultural Consumption in the Digital Economy Era.- 5G Technology Driving Innovation and Development in the Cultural Industry.- Artificial Intelligence Pioneering a New Era of Digital Cultural Industry Development.- High-Quality Development of the Digital Cultural Industry from an Industrial Chain Perspective.- Media Revolution Triggered by New Technology Development.- Mass Media and the Mass World.- Online Communities and Social Networking.- On Violence in Online Games and the Construction of Violence Indices.- Citizen Speech and Online Public Opinion.

Safeguarding Cultural Heritage and Promoting Economic-Cultural Growth in the Digital Era

Asian Yearbook of International Economic Law 2024

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