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Porchia Moore, Rose Paquet, Aletheia Wittman - Transforming Inclusion in Museums

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Porchia Moore, Rose Paquet, Aletheia Wittman

Transforming Inclusion in Museums

2022

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1 What Is Inclusion? A Genealogy of Inclusion in US Museums S. 11-34

„… accountability to discourses of inclusion and DEIA in the field. 1What Is Inclusion?A Genealogy of Inclusion in …” „… have advocated for take place.The Influence of Social InclusionFollowing the development of the New …” „… its first inclusion-related document, a Diversity and Inclusion Policy Statement. This policy …”

2 On the Limits of Inclusion S. 35-46

„… inclusion, then we are equally required to explicate the limits of that value as a concept. Inclusion is a …” „… all of our work through the lens of diversity, equity, access, inclu-sion, belonging, decolonization …” „… agree upon instituting the values, practices, and discourse associated with inclusion, inclusion is not …”

5 Future Visioning S. 85-88

„… when con-sidering the value of inclusion. But, as Roy writes, we can imagine another world, and this is …” „… what the analysis of our decade-long process of collabora-tive inquiry, about what inclusion is and can …” „… to expand, and possibly upend in surprising ways, our understandings of muse-ums, inclusion, and …”

Introduction S. 1-10

„… — 1 —Our Original MusingWhat is inclusion in museums? This is the question we started asking …” „… field see and feel the gaps in access to resources and examples regarding inclusion? As cultural …” „… website—where we and other cultural workers could inquire about inclusion collectively. Introduction2 …”

Appendix S. 89-96

„… Inclusion”Rose Paquet and Aletheia Wittman2012Setting the Stage Part 2: About This Blog and Defining “Social …” „… Inclusion”Rose Paquet and Aletheia Wittman2012The Whatcom Museum Serves Homeless Adults and FamiliesMary-Jo Maute …” „… Blogpost TitleAuthor(s)YearSetting the Stage Part 1: About This Blog and Defining “Social Inclusion”Rose …”

3 Opening Up to Transformation S. 47-72

„… — 47 —As we have established in chapter 2, inclusion—as a concept, a word, and set of practices we …” „… , eleven values transpired as key to inclusion-related work. The contributors discussed these values to …” „… capacity for inclusion-related work;• critically assess the museum’s voice embedded in, for example …”

Preface

„… , 1987- author. | American Alliance of Museums. Title: Transforming inclusion in museums : the power of …” „… Is Inclusion? A Genealogy of Inclusion in US Museums 112 On the Limits of Inclusion 353 Opening Up to …” „… us. We have learned how to expand our individual and collective thinking about inclusion because of …”

4 Implications for the Field S. 73-84

„… paradigm for understanding inclusion we outlined in chapter 3. We asked ourselves what guidance this …” „… situate, and demonstrate, the need for a paradigmatic shift in understanding inclusion and how The …” „… several decades, as discussed in chapter 1, have reflected the rise of inclusion discourses and expanded …”

Index S. 97-100

„… , 11, 28heal, 59–60, 86healing. See healimagination, 1, 35–37, 48, 75, 86, 87inclusion, x–xiii, 1–9, 11 …”

doi.org/10.5771/9781538161913

Amanda Macht Jantzer, Kyhl Lyndgaard - Inclusion in Higher Education

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Amanda Macht Jantzer (ed.), Kyhl Lyndgaard (ed.)

Inclusion in Higher Education

2021

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Introduction to Inclusion in Higher Education: Research Initiatives on Campus S. 1-10

doi.org/10.5771/9781793625656

Nuraan Davids, Yusef Waghid - Democratic Education As Inclusion

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Nuraan Davids, Yusef Waghid

Democratic Education As Inclusion

2022

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Chapter 1: Democratic Inclusion/Exclusion: On an Imagined Commensurability S. 1-12

Chapter 2: Democratic Citizenship Education and Dissensus as Inclusion S. 13-22

doi.org/10.5771/9781793652379

Alexander H. Pitofsky - American Boarding School Fiction, 1981-2021

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Alexander H. Pitofsky

American Boarding School Fiction, 1981-2021

2022

doi.org/10.5771/9781666901948

Magdalena Schwarz - The OECD GloBE proposal – a decisive step towards uniform global minimum taxation?

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Magdalena Schwarz

The OECD GloBE proposal – a decisive step towards uniform global minimum taxation?

Series: Steuerwissenschaftliche Schriften

Volume 81 2022

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4. The income inclusion rule S. 144-176

„… The income inclusion ruleOverviewWhen the effective tax rate for each jurisdiction computed in …” „… either under the income inclusion rule or, if it is not applicable, under the undertaxed payments rule …” „… .526If the income inclusion rule applies, the respective top-up tax liability is generally allocated to …”

8. Conclusion S. 248-262

„… fact that developing countries can request its inclusion in tax treaties with Inclusive Framework on …” „… benefit from the income inclusion rule and undertaxed payments rule.884The income inclusion rule, by …” „… diminishes its effectiveness.885 In any case, the income inclusion rule will make it difficult for MNEs to …”

7. The effectiveness of the GloBE instruments in achieving uniform global minimum taxation S. 209-247

„… they implement the GloBE rules, i.e., the income inclusion rule and undertaxed payments rule, or not …” „… and especially MNEs have largely accepted the implementation of the income inclusion rule, the …” „… payments rule, States would be less incentivized to implement the income inclusion rule as they would not …”

German summary S. 263-270

„… sog. GloBE-Regelungen, der Income Inclusion Rule und der nachrangig anzuwendenden Undertaxed Payments …” „… Rule, erreicht werden. Unter der Income Inclusion Rule soll effektiv niedrig besteuertes Einkommen von …” „… nachversteuert werden. Um sicherzustellen, dass die Anwendung der Income Inclusion Rule auf niedrig besteuerte …”

6. Permanent establishments under Pillar Two S. 195-208

„… first step, the income inclusion rule, maybe together with the switch-over rule, should cover low-taxed …” „… income derived from a PE. Additionally, even if the income inclusion rule were also not applicable, the …” „… rule, the same exclusions apply as those under the income inclusion rule and the undertaxed payments …”

Titelei/Inhaltsverzeichnis S. 1-20

„… 3.2.4.2.3.1. 107The income inclusion rule tax credit and the local tax carry-forward3.2.4.2.3.2.109Further …” „… . 132The enigma about the minimum tax rate3.3. 136Summary3.4. 140The income inclusion rule4. 144Overview …” „… 4.1. 144The income inclusion rule and CFC rules4.2. 149The income inclusion rule as treaty compatible …”

1. Introduction S. 21-40

„… two inter-related rules: an income inclusion rule and a tax on base eroding payments.20 However, no …” „… regime envisaged under Pillar Two. Accordingly, it is no longer the income inclusion rule and the tax on …” „… , that are to ensure taxation at the minimum tax level.26 Instead, only the income inclusion rule and the …”

Appendix S. 271-278

„… AppendixExample calculations of the GILTI tax and the income inclusion rule top-up tax:It is …” „… of GILTI as a qualified income inclusion rule, computations would ideally be based on real data of US …” „… application of the income inclusion rule and GILTI differ. Thereby, it is important to note that the GILTI …”

5. The undertaxed payments rule S. 177-194

„… applies, if the top-up tax cannot be levied under the income inclusion rule. In other words, the income …” „… inclusion rule generally takes precedence over the undertaxed payments rule.658 Nevertheless, with respect …” „… inclusion rule; ibid., p. 125, paras. 461 f.177jurisdiction of the ultimate parent entity, only the …”

2. The subject-to-tax rule S. 41-56

„… payments rule were to form a tax on base eroding payments to complement the income inclusion rule. The STTR …” „… precedence over the application of the income inclusion rule, as taxes levied under the STTR are to be …” „… a different scope than the income inclusion rule and the undertaxed payments rule. Unlike the GloBE …”

3. The GloBE rules: scope of application, the calculation of the effective tax rate and the enigma about the minimum tax rate S. 57-143

„… income inclusion rule, and although, this is not mentioned, most likely also of the undertaxed payments …” „… the income inclusion rule and undertaxed payments rule (Excluded Entities).142 According to the …” „… version of the income inclusion rule that is to apply to joint ventures and associates, and the extension …”

Bibliography S. 279-297

„… Income Inclusion Rule, Tax Notes International 2021, Vol. 102, 1469.Altshuler R., Grubert H., Formula …” „… Inclusion Rule Do That CFC Legislation Can't Do?, Intertax 2021 Guest Editorial, Vol. 49, Issue 1, 7.Heyd R …” „… General Income Inclusion Rule as a Toll for Improving the International Tax Regime – Challenges Arising …”

doi.org/10.5771/9783748936527

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