Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Making Research and Innovation in Developing Countries Matter
Edited by Bo Göransson, Claes Brundenius and Carlos Aguirre-Bastos
The rise and expansion of organized scientific research has led individuals to become accustomed to an unceasing delivery of new scientific results and technical improvements that resolve even seemingly unsolvable problems. This timely book examines how science-based research and innovation is designed, implemented and applied in developing countries in support of development and poverty alleviation. The expert contributors trace and compare the emergence of national innovation systems (NIS) in four developing countries – Bolivia, Mozambique, Tanzania and Vietnam. Dedicated chapters on each country identify the main structural and organizational problems for improving the relevance and quality of research output for the productive sector, and conclude by offering suggestions on how the process of applying research outputs and innovations in support of development goals can be improved.
- Handbooks of Research on Public Policy series
Edited by Nikolaos Zahariadis
Setting the agenda on agenda setting, this Handbook explores how and why private matters become public issues and occasionally government priorities. It provides a comprehensive overview and analysis of the perspectives, individuals, and institutions involved in setting the government’s agenda at subnational, national, and international levels.
- Research Handbooks in Business and Management series
Edited by John P. Meyer
A high level of employee commitment holds particular value for organizations owing to its impact on organizational effectiveness and employee well-being. This Handbook provides an up-to-date review of theory and research pertaining to employee commitment in the workplace, outlining its value for both employers and employees and identifying key factors in its development, maintenance or decline. Including chapters from leading theorists and researchers from around the world, this Handbook presents cumulated and cutting-edge research exploring what commitment is, the different forms it can take, and how it is distinct from related concepts such as employee engagement, work motivation, embeddedness, the psychological contract, and organizational identification.
Edited by Erik S. Reinert, Jayati Ghosh and Rainer Kattel
The Handbook of Alternative Theories of Economic Development explores the theories and approaches which, over a prolonged period of time, have existed as viable alternatives to today’s mainstream and neo-classical tenets. With a total of more than 40 specially commissioned chapters, written by the foremost authorities in their respective fields, this volume represents a landmark in the field of economic development. It elucidates the richness of the alternative and sometimes misunderstood ideas which, in different historical contexts, have proved to be vital to the improvement of the human condition.
Evidence from the World of Work
Edited by Daniel Vaughan-Whitehead
While recent studies have highlighted the phenomenon and risks of increased inequalities between the top and the bottom of society, little research has so far been carried out on trends relating to the median income range that generally represents the middle class. This volume examines the following questions: what are the main transformations in the world of work over the last 20 years in terms of the labour market, social dialogue, and conditions of work, wages and incomes that may have affected the middle class? How has the middle class been altered by the financial and economic crisis? What are the long-term trends for the middle class in Europe?
Intellectual property remains not just economically significant, but also of daily importance to most businesses and individuals. The digital age brings many opportunities, but also presents continuing challenges to IP law, and the EU’s programme of harmonisation unfolds in this context. Taking account of numerous changes, the second edition of this accessible book offers a fully updated account of the law as it affects all the major rights, free movement and competition matters, and enforcement. It sets the substantive law in its policy context, and discusses potential reforms to this major area of EU law.
Regional and International Perspectives
Rafael Leal-Arcas, Costantino Grasso and Juan Alemany Ríos
Energy security is a burning issue in a world where 1.4 billion people still have no access to electricity. This book is about finding solutions for energy security through the international trading system. Focusing mainly on the European Union as a case study, this holistic and comprehensive analysis of the existing legal and geopolitical instruments strives to identify the shortcomings of the international and EU energy trade governance systems, concluding with the notion of a European Energy Union and what the EU is politically prepared to accept as part of its unified energy security.
Criminal reconciliation, a special procedure stipulated in PRC’s 2013 Criminal Procedure Law, allows the alleged perpetrators and victims of certain crimes to resolve criminal cases through reconciliation or mediation. Based on empirical studies on pilot practices of this mechanism in three cities in China, this book argues that criminal reconciliation enables abuses of power and infringement of the parties’ access to justice. This programme further throws light on certain fundamental problems with the wider criminal justice system.
Analysing Gender and Work in Europe
Edited by Daniela Grunow and Marie Evertsson
It is common for European couples living fairly egalitarian lives to adopt a traditional division of labour at the transition to parenthood. Based on in-depth interviews with 334 parents-to-be in eight European countries, this book explores the implications of family policies and gender culture from the perspective of couples who are expecting their first child. Couples’ Transitions to Parenthood: Analysing Gender and Work in Europe is the first comparative, qualitative study that explicitly locates couples’ parenting ideals and plans in the wider context of national institutions.