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Contributions to Economics

Elizabeth Rosenthal

Reconstructing the International Tax System

An Alternative to Pillar One

&lt;p&gt;​.- Introduction.&lt;/p&gt;

&lt;p&gt;.- Part I:&amp;nbsp;&amp;nbsp;The Unstable Status Quo.&lt;/p&gt;

&lt;p&gt;.- Chapter 1. The Challenges Posed by Base Erosion and Profit Shifting.&lt;/p&gt;

&lt;p&gt;.- Chapter 2: Tax Authorities' Unilateral Responses.&lt;/p&gt;

&lt;p&gt;.- Chapter 3:The Need for Moderation and Collaboration.&lt;/p&gt;

&lt;p&gt;.- Part II: Working Towards a New Equilibrium: Rethinking Approaches to Complex Transfer Pricing Issues.&lt;/p&gt;

&lt;p&gt;.- Chapter 4: Common Ground on Matters of Principle.&lt;/p&gt;

&lt;p&gt;.- Chapter 5: Proposed Bifurcation of Transfer Pricing Issues.&lt;/p&gt;

&lt;p&gt;.- Chapter 6: The Role of Third Party Data Reconsidered; The Scope for Expanded Use of Safe Harbors.&lt;/p&gt;

&lt;p&gt;.- Chapter 7: Substance over Form in the Context of Transfer Pricing; Expanded Role of Economic/Game Theory.&lt;/p&gt;

&lt;p&gt;.- Chapter 8: The Case for Selective Application of Formulary Apportionment Methods.&lt;/p&gt;

&lt;p&gt;.- Chapter 9: The Case Against the Income Method and the Assumption that IP has an Infinite Useful Life.&lt;/p&gt;

&lt;p&gt;.- Chapter 10: Conclusions.&lt;/p&gt;


Astronomy and astrophysics library

This book is based in part on classroom tested lectures related to the first stars (Pop III stars), but also draws from the author's review articles of the main physical principles involved. The book will thus combine pedagogical introductory chapters with more advanced ones to survey the cutting-edge advances from the frontier of research.The formation of Pop III stars and galaxies is one of the great outstanding challenges in modern astrophysics and cosmology. The first stars are likely key drivers for early cosmic evolution and will be at the center of attention over the next decade. The best available space and ground-based telescopes like the Hubble Space Telescope probe the Universe to high redshifts and provide us with tantalizing hints; but they cannot yet directly detect the first generation of stars and the formation of the first galaxies. This is left as key science for future telescopes like the James Webb Space Telescope.The book covers the theory of first star formation, the relation between first stars and dark matter, their impact on cosmology, their observational signatures, the transition to normal star formation as well as the assembly of the first galaxies. It will prepare advanced students and researchers entering the field for interpreting observational findings and their cosmological implications.

This book is based in part on classroom tested lectures related to the first stars (Pop III stars), but also draws from the author's review articles of the main physical principles involved. The book will thus combine pedagogical introductory chapters with more advanced ones to survey the cutting-edge advances from the frontier of research.The formation of Pop III stars and galaxies is one of the great outstanding challenges in modern astrophysics and cosmology. The first stars are likely key drivers for early cosmic evolution and will be at the center of attention over the next decade. The best available space and ground-based telescopes like the Hubble Space Telescope probe the Universe to high redshifts and provide us with tantalizing hints; but they cannot yet directly detect the first generation of stars and the formation of the first galaxies. This is left as key science for future telescopes like the James Webb Space Telescope.The book covers the theoryof first star formation, the relation between first stars and dark matter, their impact on cosmology, their observational signatures, the transition to normal star formation as well as the assembly of the first galaxies. It will prepare advanced students and researchers entering the field for interpreting observational findings and their cosmological implications.

Reconstructing the International Tax System

Bibliografische Angaben

Inhaltsverzeichnis

Schlagworte

Bibliografische Angaben

Inhaltsverzeichnis

Schlagworte

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