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Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment

to put forward a revised CCCTB proposal in autumn 2016, but it seems to anticipate that an agreement on this proposal cannot be obtained quickly. Accordingly, the Anti-Tax Avoidance Package, including the ATA Directive, should represent a pragmatic approach that sets out initiatives, which can take effect prior to agreement and introduction of the CCCTB. Having the aim of combating tax avoidance practices that directly affect the functioning of the internal market, the ATA Directive, thus, lays down anti-avoidance rules in the following six specifc fields

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Changes of standard physiological-perceptual markers and circulating MicroRNAs in response to tennis match-play: A case report of two elite players

therefore, did not include the changes of miRs during the sportive load. Importantly, all previous studies have also indicated that there exist large between-subject variations in the miR-responses, making it difficult to obtain meaningful main effects ( Hecksteden et al., 2015 ). Consequently, and as a pragmatic alternative, this study aimed to describe the acute changes of both standard physiological-perceptual markers and circulating miRs in response to tennis match-play in a detailed case report. Here, we describe these changes in two elite players grounded on

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“Roma” Label: The Deconstructed and Reconceptualized Category within the Pentecostal and Charismatic Pastoral Discourse in Contemporary Slovakia

to create the idea of an “eternal Roma”, which does not take into account historical positioning according to socioeconomic status. ), followed by attempts on how to reconceptualize Gypsiness as a “way of being” ( Gay y Blasco 1999 , 176), and so on. The methodological approach aimed at decontamination of ethnic and racial studies from essentialism and primordialism, In the context of essentialism, ethnic absolutism, antiessentialism and new ethnicities as the possible approach to ethnicity without denying but, rather, as a reconceptualized and renegotiated issue

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“Disorganised Devolution”: Reshaping Metropolitan Governance in England in a Period of Austerity

; Tewdwr-Jones 2012 ). This includes ongoing research on the rescaling of economic governance in the North East of England, in the light of greater Scottish autonomy ( Shaw/ Robinson/Blackie 2014 ; Shaw 2015 ), and on enhancing the role of higher educational institutions in city-regional economic growth ( Tewdwr-Jones/Goddard/Cowie 2015 ; Goddard/Tewdwr-Jones 2016 ). The aim in this article is to draw upon insights from this body of work to inform the ongoing debates on the rescaling of city-regional governance in England. In particular, the article aims to offer a

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Fiscal federalism and a separate budget for the euro area

negotiating the provisions of the Treaty on European Union in its part concerning the Economic and Monetary Union (EMU) and, as a result, strongly influenced the shape of the existing Eurozone. The main message arising from the Delors Report was the conviction that a common currency is possible without deepened budgetary integration or fiscal federalism. The creators of the current euro area have reached a certain consensus assuming that private financial markets will be able to fill the lack of a common budget and federal institutions. Such a pragmatic approach allowed

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Peruvian meatballs?
Constructing the Other in the performance of an inclusive school

, which, in developing an identity, migrant students are supposed to encompass and relate to. But what are these values? And what identity is to be developed? The overall aim of the present study is to explore how SSL students are addressed as the non-Swedish Other in everyday school practices, and how the students position themselves when being encouraged by school institutions to perform ethnicity and identity. Moreover, we do not solely take an interest in the students’ identification in this study. A related concern is with the situated construction of the

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Germany’s Polycentric Metropolitan Regions in the World City Network

global economy. It is built as an interlocking network model for measuring relations between world cities indirectly, using the office location strategies of leading global advanced producer service (APS) firms as an archetypal proxy for world city network activities ( Taylor 2004 , p. 60 ff.). In the past decade major analyses of the integration of global economic centres into the world city network have been conducted. However, additional research into the integration of polycentric metropolitan regions is needed. This paper aims to encourage discussion on the

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Urban development under EU cohesion policy – an example of major cities in Poland

forces of national economic development. One of the objectives of Poland’s accession to the European Union was to accelerate modernisation and development processes nationally, regionally and locally. Cohesion policy measures provide a way to support these modernisation processes, and cities, especially those that should function as “development locomotives”, play a particular role in this regard. The study aims to assess the importance of EU cohesion policy funds for urban development in Poland. The article uses cities with poviat status, which are a special kind

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Contemporary Citizenship: Four Types

could be greatly improved by competition and by an emphasis on freedom of choice. Citizens would no longer be mere recipients of services delivered by large, opaque and distant bureaucratic institutions; they would instead exercise choice in key areas such as education and health. In fact, this idea went back to the 1979 government of Margaret Thatcher, who wanted to ‘roll back the state’ and give more power (in the form of consumer choice) to the individual. With the rise of public choice theory, the aim was to make state bureaucracies more efficient and more

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The Two Noble Kinsmen: Internal and Legal Transparency in the WTO and Their Connection to Preferential and Regional Trade Agreements

negotiations aimed at clarifying and improving disciplines and procedures under the existing WTO provisions applying to regional trade agreements. The negotiations shall take into account the developmental aspects of regional trade agreements. Id . para. 29. As such, with the increasing number of Regional Trade Agreements being signed by WTO member states, the regulatory turn on “procedures applying to existing WTO provisions” focused on the lack of a functioning multilateral surveillance mechanism for RTAs. See Roberto V. Fiorentino et al., The Landscape of Regional

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