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The Concept of Permanent Establishment in the Insurance Business
siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.
The Economics of Small Businesses
Is small still beautiful? The recent economic and financial crisis has shown that developed countries in which firms are smaller suffered the biggest GDP plunges. Today, economic growth depends more than in the past on sound and well-organized firms, which means more innovation, a better educated labor force, higher likelihood of access to financial resources and efficient investments. This does not mean the end of small-sized firms, but that they need to be different from the way they were in the past. This book provides an international perspective on analyses and policy recommendations for how small businesses can reinforce their role in modern economies.
End-User Development
This book constitutes the refereed proceedings of the 6th International Symposium on End-User Development, IS-EUD 2017, held in Eindhoven, The Netherlands, in June 2017. The 10 full papers and 3 short papers presented were carefully reviewed and selected from 26 submissions. According to the theme of the conference "that was business, this is personal" the papers address the personal involvement and engagement of end-users, the application of end-user programming beyond the professional environment looking also at discretionary use of technologies. They also deal with topics covered by the broader area of end-user development such as domain specific tools, spreadsheets, and end user aspects.
Human-Computer Interaction – INTERACT 2021
The five-volume set LNCS 12932-12936 constitutes the proceedings of the 18th IFIP TC 13 International Conference on Human-Computer Interaction, INTERACT 2021, held in Bari, Italy, in August/September 2021. The total of 105 full papers presented together with 72 short papers and 70 other papers in these books was carefully reviewed and selected from 680 submissions. The contributions are organized in topical sections named: Part I: affective computing; assistive technology for cognition and neurodevelopment disorders; assistive technology for mobility and rehabilitation; assistive technology for visually impaired; augmented reality; computer supported cooperative work. Part II: COVID-19 & HCI...
Screen World 2006
(Screen World). The 2006 edition of Screen World highlights the surprise Academy Award-winner for Best Picture, Crash, featuring Matt Dillon, Terrence Howard, and Sandra Bullock, which also won Academy Awards for Best Original Screenplay and Best Film Editing; the groundbreaking gay love story Brokeback Mountain, winner of three Academy Awards, with Oscar-nominated performances by Heath Ledger and Jake Gyllenhaal; the Johnny Cash biopic Walk the Line, which earned a Best Actress Academy Award for Reese Witherspoon and a Best Actor nomination for Joaquin Phoenix; Philip Seymour Hoffman's uncanny, Oscar-winning Best Actor impersonation of Truman Capote in Capote; Best Supporting Actress winner...
Film Review
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Alla Fratelli
Each week, Fratelli Fresh feeds between 15-20,000 people across its Sydney-based food empire. Alla Fratelli by Fratelli Fresh is all about seasonal, fresh, heart-warming, delicious eating, dedicated to flavour and tradition - but it rips up the rule book at the same time, challenging some of the older Italian traditions and putting meals together that suit the way we live now. This is how we should all be cooking at home, with fresh, beautiful, simple, generous, messy Mediterranean market food, shared with children, parents, friends and neighbours. Winner of Best Restaurant Under $30 from the Sydney Morning Herald in 2013, and Best Cafe from TimeOut Sydney in 2012, Fratelli Fresh is the creation of the McDonald family, from Barry and Karen to daughter Nina and the entire crew/family/staff. Since opening in 2004, it has become Sydney's favourite way of eating Italian style.
Screen World
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Comedy Italian Style
'Comedy Italian Style' is an essential guide to the glorious works and filmmakers who make the world laugh with them. It is for all lovers of enduring, wry, over-the-top, side-splitting humour on film.
