Introduction to European Tax Law on Direct Taxation

Michael Lang

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law. During the past two years the growing role of state aids and EU fundamental rights have confirmed the trend that steers them towards having an equivalent impact on direct taxation as compared to the one traditionally had by fundamental freedoms. This edition contains selected relevant information available as of 30 June 2020.  

• Format: Paperback
• ISBN: 9781913507213
• Publication Date: Sep 2020
• Availability: In Stock - Despatched Within 5-7 Working Days

Manoeuvring at the Margins

Emily Jones

Highlights three areas where small states can maximise their potential influence: establishing an effective negotiating team by strengthening human resources; harnessing the support of civil society and the private sector; and, improving negotiation strategies.

• Imprint: Commonwealth Secretariat
• Format: Paperback
• ISBN: 9781849290067
• Publication Date: Feb 2010
• Availability: Temporarily out of stock: Usually despatched in 14-18 days

European Defense Research & Development

Jeffrey P. Bialos

The enormous influence of technology on the conduct of modern warfare has been made obvious by recent conflicts in the Balkans, Afghanistan, and Iraq. Because current defense research and development (R&D) spending is a leading indicator of future defense technology, it is significant that Europe's investment in defense R&D is only one fourth that of the United States. The "R&D gap" continues to expand as the pace of U.S. spending accelerates while that of Europe remains flat. Moreover, the impact of European defense R&D is dissipated through fragmentation and duplications of effort in parallel national programs. The contributors to this volume consider the implications of this situation for tomorrow's European defense capabilities. They predict how the R&D gap could affect the future of transatlantic relationships and discuss the effectiveness of current efforts to rectify the problems. The book also discusses the prospects for expanded cooperation in defense research and development between the United States and its European allies. Contributors include Klaus Becher (European Union's Institute for Security Studies and Knowledge and Analysis LLP), Kenneth Flamm (Lyndon B. Johnson School of Public Affairs, University of Texas at Austin), Masako Ikegami (Center for Pacific Studies, Stockholm University), Jeffrey P. Bialos (Center for Transatlantic Relations, Johns Hopkins University – SAIS), David Gould (UK Defense Procurement Agency), Andrew James (University of Manchester, UK), Staffan Nasstrom (Swedish Defense Material Administration), Yves Boyer ( Fondation pour la Récherche Stratégique), Stuart Koehl (Center for Transatlantic Relations).

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9780975332566
• Publication Date: Sep 2004
• Availability: In Stock - Despatched Within 5-7 Working Days

The Wider Black Sea Region in the 21st Century

Daniel S. Hamilton

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9780980187137
• Publication Date: Jun 2008
• Availability: In Stock - Despatched Within 5-7 Working Days

Ideas for America's Future

Jeffrey P. Bialos

The next U.S. president will need to adopt a national security strategy for the post-Iraq era that reflects our core values, can earn the trust of the American people and coalition partners, and can protect the country. This book sets forth some of the core elements of a new American strategy. The book discusses how to shape our security policies for dealing with rising power China, emerging power India, and declining power Russia. It addresses how to maintain American openness to foreign ideas, people and capital, and how to win hearts and minds in the struggle against radical Jihadism. It also looks at how to refocus our military and civilian national security capabilities to address the low intensity missions we are likely to face—from insurgency to stabilization and reconstruction to tsunamis.

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9780980187151
• Publication Date: Jun 2008
• Availability: In Stock - Despatched Within 5-7 Working Days

The Transatlantic Economy 2010

Daniel S. Hamilton

The Transatlantic Economy 2010 offers the most upto-date survey of European-sourced jobs, trade, and investment for each of the fifty U.S. states and U.S.-sourced jobs, trade, and investment for all EU member states and other European economies. Special chapters examine the impact of the Great Recession on the U.S. and Europe, future prospects for onshored and offshored jobs, and a new look at how key city-regions are driving prospects for transatlantic prosperity.The Transatlantic Economy surveys have become a standard reference for businesses, policymakers, and the media interested in the changing role of the U.S. and Europe in the global economy.

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9780984134137
• Publication Date: Mar 2010
• Availability: In Stock - Despatched Within 5-7 Working Days

Transatlantic Energy Futures

David Koranyi

The quest for sufficient energy resources will play an important strategic role in the rise and fall of nations as well as become a source of potential global disputes over the coming decades. Against this backdrop, Transatlantic Energy Futures analyzes how Europe and the United States will grapple with these looming energy questions:• What are the factors driving energy policy decisions in Washington, Brussels, European capitals, and U.S. states?• What will define their energy mixes in the future?• What are the similarities and differences, convergences and divergences in various energy sectors in Europe and America?• Are there synergies to tap in closer cooperation on energy issues? What should be done to facilitate transatlantic cooperation in the field of energy from a political and economic perspective?• Is a transatlantic energy alliance desirable? Is it even possible? What should be the goals, scope, shape, and influence of such an alliance?

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9780984854400
• Publication Date: Jan 2012
• Availability: In Stock - Despatched Within 5-7 Working Days

Smart Power

Aude Jehan

Over the last decade, expensive and unpopular wars, recession, ballooning debt, and the rise of China and other regional powers have brought the limits of traditional power into focus. So far, Smart Power has been seen as the idea that an effective foreign policy must place principal reliance on a tailored synthesis of both hard and soft power and the precise mix depends on the circumstances.This timely volume underscores why "smart power" is still a clue for policymakers seeking to combine different tools within a coherent strategy. It also questions the practical and institutional challenges stand in the way of a true smart power approach. It underscores the need for the United States and Europe to pull all the levers of power and influence, including military, diplomatic, legal, cultural, energetic and technological. The authors introduce new approaches including the concept of spectral power, super-seeding the dichotomy of hard and soft power and urging the rethinking of the concept of smart power. The authors have held senior executive positions in the U.S. administration and governments in Europe.

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9780989029445
• Publication Date: Oct 2016
• Availability: In Stock - Despatched Within 5-7 Working Days

Energy & Transportation in the Atlantic Basin

Paul Isbell

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9781947661011
• Publication Date: Nov 2017
• Availability: In Stock - Despatched Within 5-7 Working Days

Small States in the Multilateral Trading System

Teddy Y. Soobramanien

This study provides a fresh perspective on how measures can be taken to enhance the participation of small states and least developed countries (LDCs) in the multilateral trading system. It contributes to the ongoing general debate about reforming the World Trade Organization and global trade governance.

• Format: Paperback
• ISBN: 9781849291392
• Publication Date: Nov 2015
• Availability: In Stock - Despatched Within 5 Working Days

Short of the Goal

Nancy Birdsall

Failed states are at greatest risk for collapse and pose an urgent threat to international security. Yet, ironically, new U.S. foreign assistance programs such as the Millennium Challenge Account (MCA) routinely bypass these poorly performing countries, while providing increased aid to so-called good performers. This volume provides a lucid account of failed states that are ineligible for this new assistance, thus residing "on the other side of the MCA." The first part analyzes U.S. policy toward the Democratic Republic of the Congo, Nigeria, Indonesia, Yemen, Myanmar, and Central America in order to examine the fundamental causes of poor performance. The second part examines the role of specific U.S. policy instruments in building state capacity to prevent deterioration and collapse. Uncovering one of the most recognizable, yet poorly understood, trends in the developing world, Short of the Goal sets an important agenda for increased American engagement with failed states to promote both development and security in the developing world.

• Format: Paperback
• ISBN: 9781933286051
• Publication Date: May 2006
• Availability: In Stock - Despatched Within 5-7 Working Days

Africa's Private Sector

Vijaya Ramachandran

Why is business performance lagging in Africa? To provide answers, this volume focuses on the day-to-day problems that private sector managers and entrepreneurs there encounter. Through enterprise surveys conducted in several African countries, particularly in sub-Saharan Africa, these businesspeople identify poor infrastructure—particularly the lack of a reliable source of power—as a huge constraint on private sector activity.Politics also plays a key role in limiting the success of African businesses. Many countries there have private sectors that are ethnically segmented or dominated by ethnic minorities or both. Segmented networks in already sparse economic environments limit competition, encourage an ambivalent attitude toward facilitating a good business environment, and constrain the growth of firms outside the dominant network. Consequently, Africa has yet to see the emergence of a broad-based business class. Africa's Private Sector identifies several solutions to address both the infrastructure and political economy constraints hampering business growth in Africa.

• Format: Paperback
• ISBN: 9781933286280
• Publication Date: Jan 2009
• Availability: In Stock - Despatched Within 5-7 Working Days

Due Diligence

David Roodman

The idea that small loans can help poor families build businesses and exit poverty has blossomed into a global movement. The concept has captured the public imagination, drawn in billions of dollars, reached millions of customers, and garnered a Nobel Prize. Radical in its suggestion that the poor are creditworthy and conservative in its insistence on individual accountability, the idea has expanded beyond credit into savings, insurance, and money transfers, earning the name microfinance. But is it the boon so many think it is?Readers of David Roodman's openbook blog will immediately recognize his thorough, straightforward, and trenchant analysis. Due Diligence, written entirely in public with input from readers, probes the truth about microfinance to guide governments, foundations, investors, and private citizens who support financial services for poor people. In particular, it explains the need to deemphasize microcredit in favor of other financial services for the poor.

• Format: Paperback
• ISBN: 9781933286488
• Publication Date: Dec 2011
• Availability: Temporarily out of stock: Usually despatched in 14-18 days

Cash on Delivery

Nancy Birdsall

Foreign aid has no shortage of critics. Some argue that it undermines development and inherently does more harm than good; others insist that aid must be seriously reformed to work properly. Cash on Delivery (COD) Aid proposes serious reform to make aid work well by forcing accountability, aligning the objectives of funders and recipients, and sharing information about what works.Public and private aid can improve lives in poor countries, but the willingness of taxpayers and private funders to finance aid programs depends more than ever on showing results. COD Aid is a funding mechanism that hinges on results. At its core is a contract between funders and recipients that stipulates a fixed payment for each unit of confirmed progress toward an agreed-upon goal. Once the contract is struck, the funder takes a hands-off approach, allowing the recipient the freedom and responsibility to achieve the goal on its own. Payment is made only after progress toward the goal is independently verified by a third party. At all steps, a COD Aid program is remarkably transparent: the contract, the amount of progress made, and the payment are disseminated publicly to highlight the credibility of the arrangement and improve accountability to the public. COD Aid is a new approach to foreign aid, but one that complements other aid programs and would ultimately encourage funders and recipients to use existing resources more efficiently.Cash On Delivery Aid: A New Approach to Foreign Aid explains the approach in detail and investigates its application in one sector: education. More specifically, the authors show how foreign aid agencies could use COD Aid to help developing countries achieve universal primary school education. The example illustrates how to deal with potential challenges of the approach—challenges that are no greater than those of traditional aid—and includes model term sheets for contracts that could be used for any COD Aid agreement.

• Format: Paperback
• ISBN: 9781933286600
• Publication Date: Apr 2011
• Availability: In Stock - Despatched Within 5-7 Working Days

A Better Globalization

Kemal Dervis

The huge costs of armed conflict, the great challenge of state failure, and the slow pace of international actions to address world poverty all point to weaknesses in the global institutional framework and the need for much more effective international cooperation. In this book, Kemal Dervis argues that it is time to build a new international governance structure, breaking away from a system that reflects the post World War II world toward one that is appropriate to the realities and requirements of the 21st century. He proposes a reform of the international institutional architecture based on high-level governance in both the political and economic domains by a renewed and modernized United Nations. Navigating between careful realism and bold idealism, he formulates a coherent vision encompassing both institutional reform and new ideas for policies supported by the specialized institutions such as the IMF, the World Bank, the WTO, the UN agencies themselves, and regional institutions such as the regional development banks. In this plea for "better" globalization, Dervis proposes that, under the legitimizing umbrella of the UN, the specialized institutions deal with the deep causes of the obstacles to poverty reduction and instability rather than their immediate manifestations. He recognizes the great potential that more and freer trade can have for accelerating growth throughout the world. He also stresses, however, that for this potential to be unleashed, the hearts and minds of people must be won by transforming not only the WTO framework but the entire governance of the international economic system into something that is perceived as more legitimate and more responsive to the concerns of the developing world as well as wealthy and creditor nations.

• Format: Paperback
• ISBN: 9780815717638
• Publication Date: Mar 2005
• Availability: In Stock - Despatched Within 5-7 Working Days

Iraqi Kurdistan Region

Sasha Toperich

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9780990772132
• Publication Date: Sep 2017
• Availability: In Stock - Despatched Within 5-7 Working Days

The Transatlantic Economy 2017

Daniel S. Hamilton

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9780990772163
• Publication Date: Mar 2017
• Availability: In Stock - Despatched Within 5-7 Working Days

Trading Places?

Andrew Rimmer

This book introduces the main concepts and trade facilitation reliefs that businesses must understand if they are to trade internationally with the least intervention and disruption from the Tax Authorities. It highlights the means of importing goods and arriving at the Customs value on which import duty and import VAT are computed. It also provides commentary on export procedures and the VAT treatment of intra-EC trading, including potential fiscal barriers to exploiting non-UK markets. Chapters on potential pitfalls and planning for international trade provide the reader with an overview of ‘Best-practice’ when looking to import or export goods.

• Format: Paperback
• ISBN: 9781907444005
• Publication Date: Nov 2010
• Availability: Temporarily out of stock: Usually despatched in 14-18 days

Paradigm Lost?

Daniel S. Hamilton

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9781947661127
• Publication Date: Apr 2022
• Availability: In Stock - Despatched Within 5-7 Working Days

Protecting the Homeland

Daniel S. Hamilton

Developing common or complementary approaches to what Europeans call societal security and what Americans call homeland security is a major priority for the transatlantic community in 21st century. Threats such as terrorism, proliferation of weapons of mass destruction, regional conflict, state failure, and organized crime require a committed transatlantic partnership in order to be successful. Five European country case studies are offered here, along with implications for the United States. This book is the result of a collaborative effort between the Center for Transatlantic Relations and Johns Hopkins University – SAIS in Washington, D.C., the Swiss Center for Security Studies at ETH Zurich; and Crismart at the Swedish National Defence College. Contributors include Axel Hagelstam (National Emergency Supply Agency, Finland), Stein Hendriksen (Norwegian Directorate of Civil Protection and Emergency Planning), Jan-Philipp Kessler (Swiss Federal Institute of Technology), Jan Metzger (Zurich State Department of Economy), Thomas Pankratz (Austrian Ministry of Defense), and Anu Sallinen (Finnish Defense Staff).

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9780976643425
• Publication Date: Jan 2006
• Availability: In Stock - Despatched Within 5-7 Working Days