Feyza Kucukaltintas itibaren Kirchdorf am Inn, Austria

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11/21/2024

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2019-05-18 10:40

Tobia Ve Melek - Susanna Tamaro TrendKitaplar Kütüphanesi

Tarafından yazılmış kitap Tarafından: Can Çocuk Yayınları

BOOK REVIEW INTRODUCTION TO EUROPEAN TAX LAW: DIRECT TAXATION 2nd edition Editors: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer Spiramus ISBN: 978-1907444-11-1 www.spiramus.com A PRACTICAL GUIDE FOR PRACTITIONERS THROUGH THE COMPLEXITIES OF EUROPEAN TAX LAW An Appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers For those of you who are experts either in European law, or tax law, but not both, we would certainly recommend this book from Spiramus publishing. Now in its second edition, it’s designed to address the needs of students and scholars as well as practitioners who may initially feel a bit daunted by European tax law and require expert guidance through its complexities. Basically ‘Introduction to ‘European Tax Law: Direct Taxation’ is targeted at two kinds of practitioners: tax law experts who seek greater familiarity with the problems of compatibility with European law…and those with expertise in European law generally who wish to enhance their understanding of European tax law specifically. Acquiring such expertise is almost undoubtedly a good idea in furthering the future progress of your career, as European law is fast emerging as a strategic element in international tax planning pertaining to cross-border commerce anywhere in the EU. The book originated as a joint project conducted at the Institute for Austrian and International Tax Law (WU) in Vienna and brings together in one handy volume the work of the nine expert researchers who contributed. The new second edition is an augmented update of the first, with additional flow charts and a Table of ECJ case law as well as Tables of Equivalences of Relevant Treat Provisions for Direct Taxation. In our opinion, the key to the subject (which typically the EU tends to present as more abstruse and opaque than it ideally ought to be) is in Vanessa Englmair’s essay on Page 43 which in part discusses ‘The Fundamental Freedoms’: namely, the free movement of goods, the free movement of workers, the freedom of establishment, the freedom to provide services and the free movement of capital. ‘It is the last four fundamental freedoms,’ she says, (that) ‘in particular have an impact of direct taxation.’ We would have thought that a clear statement such as this should really function as an introduction to the entire volume, for surely in one way or another, it links all the commentary on direct taxation contained therein! The book nevertheless is a worthy compilation of valuable and insightful research. Practitioners and academics throughout Europe should therefore find it a most worthwhile acquisition for their law and tax library.

2019-05-18 11:40

Coğrafya Dizisi Set-Kolektif TrendKitaplar Kütüphanesi

Tarafından yazılmış kitap Tarafından: Timaş Çocuk

Published: 2008, Charlesbridge Publishing Age: 4-8 Every Saturday, Nora’s Moroccan father (Baba) makes a big couscous dinner in a special pot he brought to America from his homeland. Nora is really hungry but her father doesn’t want her to eat and spoil her appetite. As she begs her baba for a snack, he tells her a story of when he was young and poor in Morocco. There was a famine one year and his father had to go across the mountains for work to buy food. He (Ali) and his mother (mahalou) were left at home with very little food. Ali was always hungry and his mother would give him smaller and smaller pieces of hard bread. Ali wanted butter to put on it to make it slippery and soft but there was none. So she sent him out every day to wait for the butter man to ask for a little butter. He waits and waits and he never comes, but it makes Ali forget his hunger for awhile. Eventually his father returns and they have a big feast. As Ali waits for the butter man, he describes the people that walk by so we get an idea of the culture, landscape, and the clothing of Morocco. The description of the pot is also interesting as the authors explain how to make the couscous. The text also includes some similes to make it engaging for children such as, “quick as a goat,” or he describes the feeling of hunger “as a little mouse gnawing on my insides.” The illustrations are painted in sandy earth tones that give the feeling of a mountainous sunny type place. Ali and his daughter learn patience and hope. The authors note at the end explains that traveling was difficult very high in the Atlas Mountains so peddlers would walk through the villages selling wares on the backs of mules. One of the things they would sell was butter. He also writes details about the location, people, language, and other interesting facts about the Berbers of Morocco.

Okuyucu Feyza Kucukaltintas itibaren Kirchdorf am Inn, Austria

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