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Christian Pitzal - Nicht- und Niedrigbesteuerung in Vorschriften des nationalen Außensteuerrechts und des Abkommensrechts

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Christian Pitzal

Nicht- und Niedrigbesteuerung in Vorschriften des nationalen Außensteuerrechts und des Abkommensrechts

Series: Schriften des Interdisziplinären Zentrums für Internationales Finanz- und Steuerwesen - International Tax Institute - der Universität Hamburg

Volume 44 2008

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Titelei/Inhaltsverzeichnis S. 2-14

„… subject-to-tax- und switch-over-Klauseln 239 I. Die unilaterale subject-to-tax-Klausel in § 50d Abs. 8 EStG …” „… von subject-to-tax- und switch-over-Klauseln 60 I. Die Freistellungsmethode als Ursache doppelter …” „… Nichtbesteuerung 61 II. Die Verhinderung einer doppelten Nichtbesteuerung durch subject-to-tax- und …”

Literaturverzeichnis S. 273-302

„… , Baden-Baden 2003 (zugl. Konstanz, Univ., Diss., 2002). Burgstaller, Eva / Schilcher, Michael, Subject-to-Tax …” „… der abkommensrechtlichen Rückfallklausel („subject-to-tax-clause“), IWB, Fach 3, Gruppe 2, Deutschland …” „… , Fach 3, Gruppe 2, Deutschland, S. 773-782. Ders., General Subject-To-Tax Clauses in Recent Tax Treaties …”

doi.org/10.5771/9783845209289

Wieslaw Babik, H. Peter Ohly, Karsten Weber - Theorie, Semantik und Organisation von Wissen

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Wieslaw Babik (ed.), H. Peter Ohly (ed.), Karsten Weber (ed.)

Theorie, Semantik und Organisation von Wissen

Series: Fortschritte in der Wissensorganisation

Volume 13 2017

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M. Frické Logic and Librarianship S. 279-288

„… familiar back of the book indexing. But also, conceptually, indexing is what classification, subject …” „… subject heading ‗Extrasensory perception in animals‘—it could be that none of the terms ‗extrasensory …” „… is obviously related to the present paper is that of the Formal Concept Analysis (FCA) school of …”

B. Hjørland Theories of knowledge organization — Theories of knowledge S. 22-36

„… knowledge organization — Theories of knowledge1 Birger Hjørland Royal School of Library and Information …” „… . Bibliographical classifications depend on subject knowledge and on the same theories as corresponding scientific …” „… organization in the light of subject knowledge and substantial scholarly theories. Keywords: Knowledge …”

J. Ahuja Understanding the past and present of Knowledge Organization to create the futuristic KO tools S. 265-278

„… . However the influence of the subject-based approach is so strong, even though information professionals …” „… subject-based approach to knowledge organization, they are still not able to break free from it. This paper …” „… birth to subject-based approach to knowledge organization; why and how human mind acquires knowledge …”

L. Wenige The application of Linked Data resources for Library Recommender Systems S. 211-221

„… resources for Library Recommender Systems Lisa Wenige Department of Business Informatics, School of …” „… System [Empfehlungssystem], Personalization [Personalisierung], Subject Indexing [Sacherschließung]. 1 …” „… Congress that converted its MARC subject headings to RDF/SKOS in (Summers 2009). The German National …”

W. Babik The Internet as the Present-Day Agora of Information and Knowledge S. 330-337

„… knowledge markets in the literature on the subject: the role of the suppliers' reputation and the necessity …” „… (price) is hard to estimate, being autonomous, hard to identify and not subject to wear. The new social …” „… general level of education in primary, secondary, and tertiary schools that is available and mandatory …”

M. Świgoń, K. Weber Knowledge and Information Management by Individuals. A Report on Empirical Studies Among German Students S. 373-386

„… Management (PIM) and Personal Knowledge Management (PKM) which were, hitherto, the subject of separate …” „… Information Management (PIM) and Personal Knowledge Management (PKM). They were, hitherto, subjects of the …” „… PKM and PIM theoretical models have been described in the subject literature. The analysis of those …”

M. Kleineberg Der Elefant und die Blinden. Vorüberlegungen zu einer Organisation epistemischer Kontexte S. 37-70

„… of knowledge from different viewpoints, methods and subjects areas―13 zu begründen sucht; sowie …” „… ) - „schools― (of thought and research) - „systems― (of thought and research) - „traditions― (academic …” „… . et al. (Hrsg.): Subject Access. Preparing for the Future. Berlin, Boston: De Gruyter 2011, S. 91-100 …”

doi.org/10.5771/9783956503269

Jacob S. Eder, Philipp Gassert, Alan E. Steinweis - Holocaust Memory in a Globalizing World

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Jacob S. Eder (ed.), Philipp Gassert (ed.), Alan E. Steinweis (ed.)

Holocaust Memory in a Globalizing World

2017

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Oliver Rathkolb Holocaust Perceptions of Immigrants in Austria. The Hidden European Dimension of Holocaust Memory S. 45-60

„… educational system. The demographic composition of school classes changed noticeably, particularly in Vienna …” „… these pupils amounts to 46 .9 During the school year 1999/2000, there was a decline in the percentage …” „… of students in primary schools whose first language was not German. However, the reverse of this was …”

Jonathan Goldstein Holocaust and Jewish Studies in Modern China. Functions of a Political Agenda S. 228-244

„… public schools and universities and Biblical subjects at Nanjing’s minuscule showcase seminary. Since …” „… of academic study of these subjects at the secondary and collegiate levels, as well as such popular …” „… these confines, the Chinese understanding of the Holocaust and other Jewish-related subjects has …”

Sarah Ozacky-Lazar Holocaust Memory among Palestinian Arab Citizens in Israel. Personal Sympathy and National Antagonism S. 140-152

„… at public schools; they can easily find Arabic translations of relevant books, such as the diary of …” „… the prominent author and former Maki MK Emil Habibi wrote a seminal text on the subject titled Your …” „… average Arab high school graduate has a limited knowledge of the Holocaust, according to a retired …”

Aomar Boum The Logic of Antisemitism. A Moroccan Immigrant Narrative about Jews in Sweden S. 153-170

„… draw many incoming migrants and are abandoned by others when their finance improve, the schools have …” „… Holocaust as a subject of national education. It should be acknowledged that Sweden is a trailbrazer in …” „… non-Muslim youth have not approached the subject of the Holocaust in the manner government policy-makers …”

Jacob S. Eder Holocaust Memory in a Globalizing World. Introduction S. 7-30

„… , and then outline seven perspectives from which to approach its subject matter. * The Holocaust is …” „… instance, regulations for commemoration ceremonies or the place of the Holocaust in high school education …” „… means the first scholarly attempt to engage with this subject matter, which has been the focus of a …”

Michal Shaul Israeli Ultra-Orthodoxy and the Holocaust. Global, Local, and Domestic Dimensions of Memory S. 111-124

„… Poland in high school and certainly not as part of the Israel Defense Forces officers’ course. Most do …” „… Jewry pushed the subject of the Holocaust to the margins due to the many religious and theological …” „… organizational foundation (communities, yeshivas, various types of Jewish colleges, girls’ schools, teachers …”

Daniel Stahl Anti-Jewish Genocide. Jewish Discourses about the Crimes of the Argentinian Military Junta S. 187-198

„… introduced the subject into the school curriculums and textbooks. In the meantime, the Jewish victims …” „… remained a subject of private commemoration in Latin America. Beyond that, the Holocaust had happened …” „… treatment of Jews into the school curriculum and the perceived lack of public interest in this issue, and …”

Batya Shimony Our Holocaust. Reclaiming Shoah Memory in the Works of Second-Generation Mizrahi Authors in Israel S. 125-139

„… within Israeli society. At school, they absorbed the values of the West; they learned the history and …” „… subjects. Her 2009 autobiographical 18 For a more comprehensive review, see: Shimony (2011), pp. 239-273 …” „… incessantly to spread the stories of their parents. They volunteered to tell them to students in schools …”

Shirli Gilbert Remembering the Racial State. Holocaust Memory in Post-Apartheid South Africa S. 199-214

„… Reconciliation Commission, and has become the cornerstone of human rights education in school and museum …” „… linked to Nazism in his many writings and public addresses, is a subject for another article. See: Dr …” „… the period 1933-45 has been the subject of much scholarly and (perhaps more so) political debate.19 …”

Tony Kushner The Murder of Stephen Lawrence. Racism, the Post-Colonial, and the Holocaust in Britain S. 77-94

„… of black, Asian, and white immigrants have been subject to racial attacks in post-war Britain, only …” „… irregularly taught at very few schools. The War Crimes legislation, also enacted in 1991, enabled the …” „… ,« previously marginalized the subject (for example, they only belatedly recognized the British liberation of …”

Clarence Taylor Contested Visions. African American Memories of the Holocaust S. 171-186

„… date on the subject is Eric Sundquist ’s Strangers in the Land: Blacks, Jews, and Post Holocaust …” „… ; increased expenditure for schools better than we have or are likely to have in our present neglect and …”

Yulia Egorova Memory of the Holocaust in India. A Case Study for Holocaust Education S. 215-227

„… would be expressed in specially dedicated courses at schools, universities, and wider cultural events …” „… be argued that local Jewish communities were never subjected to the same levels of discrimination …”

doi.org/10.5771/9783835340114

Markus Gloe, Tonio Oeftering - Perspektiven auf Politikunterricht heute

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Markus Gloe (ed.), Tonio Oeftering (ed.)

Perspektiven auf Politikunterricht heute

Series: Votum. Beiträge zur politischen Bildung und Politikwissenschaft

Volume 3 2017

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Masami Matoba A Contribution from Lesson Analysis in the Changing Landscape of Research in Education S. 283-298

„… subject totaling 26 hours conducted in 1991 for fourth graders at elementary schools. What is analyzed …” „… studies on educational subjects (Sugiyama 2004), or “an ambiguous concept, although generally used to …” „… study has enlarged its scope of research from studies on educational subjects, lessons, formation of …”

Hiroyuki Kuno, Go Ikura Investigating Society “Close-up”: a Case-Study of an Individual Student, Yumiko, and the Construction of a Footbridge on Route 419 S. 299-334

„… the students’daily route to school as the lesson study unit. The lesson unit took place in a 9th grade …” „… class of a Japanese Secondary School, called Asahi Chu‐gakko in Kariya, Aichi, for about 40 days from …” „… concerning Assurance of Political Neutrality of Education of Compulsory Education Schools" passed in 1954 …”

doi.org/10.5771/9783845281636

Thomas Simon, Gerd Bender, Juri Kirov - Konflikt und Koexistenz

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Thomas Simon (ed.), Gerd Bender (ed.), Juri Kirov (ed.)

Konflikt und Koexistenz

Series: Studien zur europäischen Rechtsgeschichte

Volume 305 2017

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Z. Bujuklić Nation-building and the Emergence of Serbian Legal Studies in the Nineteenth Century S. 513-582

„… . School-founding in the Principality and the Role of the Church in Education 3. The Beginnings of Legal Studies in …” „… school« and, before him, Emanuel Kozačinski, who founded the »Latin school«, came to Serbia. Under …” „… was the official language of the Orthodox Church, schools and literature, but it was incomprehensible …”

D. Popović The Dawn of Human Rights in Serbian Legal Thought S. 181-232

„… indebted to Ms Ivana Pajić and Ms Geneviève Woods, both librarians, at the Law School of Belgrade …” „… importance for the development of Serbian culture. The Serbs had a school in their language in Skradin …” „… elementary schools, as well as some religious schools, for the Serbs in Austria. The so-called Latin schools …”

Autoren S. 623-630

„… well. He completed his legal studies at the Sarajevo Law School in 1990 with a 9.52 average score. He …” „… from the Law School of Belgrade University in 1974 as »best-of-class«. It was during his graduate …” „… studies at the same Law School that he became interested in pursuing legal history. He received his …”

F. Karčić Survival of the Ottomanic-Islamic Laws in post-Ottoman Times in Bosnia and Herzegowina S. 43-70

„… Ottoman subjects (millet). In this work, the legal system will be referred to as the »Ottoman-Islamic law …” „… subjects did not love their civilisers.«9 7 A. K. S. Lambton, Khalifa, in: Encyclopaedia of Islam, 2nd ed …” „… Hanafi school of law is one of the four Sunni schools of law established by imam Abu Hanifa (d. 767). It …”

S. Avramović The Serbian Civil Code of 1844 S. 379-482

„… outstanding and motivating subject for comparative legal studies. The objective of this paper is to make …” „… far. On the contrary, a concept from the historical school had prevailed, stressing that prospective …” „… addition, Šeroglić was dissatisfied that the draft had not been the subject of a wider public discussion …”

S. Šarkić The Beginning of Serbian Constitutionality S. 233-280

„… is the subject of this paper. By the last quarter of the eighteenth century, the disintegration of …” „… , a professor at the Higher School in Belgrade and the first foreign minister of insurgent Serbia …” „… especially commerce were restored.66 Since the peace lasted until March 1809, the so-called Higher School …”

D. Nikolić The 1860 Criminal Code of the Principality of Serbia S. 483-512

„… full flourishing of European criminal law (the reign of the so-called Classical School in criminal law …” „… used in the law to denote a citizen, a subject of the Principality of Serbia; (5) the prohibition that …” „… the government«, and its purpose is to subject the government to »hatred or contempt«, to deny its …”

doi.org/10.5771/9783465143109

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