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Australie --- Nouvelle Zélande --- Océanie --- Nouvelle Zélande --- Oceania --- Australia --- New Zealand --- History. --- Histoire --- History --- Australia - History. --- New Zealand - History. --- AUSTRALIE --- NOUVELLE-ZELANDE --- PACIFIQUE, REGION DU --- HISTOIRE

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Geology --- Geology - New Zealand --- OCEANIE --- NOUVELLE ZELANDE --- GEOLOGIE REGIONALE

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Hemingway, Ernest --- Short story --- Nouvelle --- Hemingway, Ernest, --- Kortverhaal --- Novelle --- Criticism and interpretation

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Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.

E-books --- France --- Brésil --- Nouvelle-Zélande --- Pologne --- Suisse --- Belgique --- Allemagne --- Luxembourg --- Espagne --- Royaume-Uni

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Intellectual Property at the Edge addresses both newly formed intellectual property rights and those which have lurked on the fringes, unadmitted to the established IP canon. It provides a basis for studying and discussing the history of these emerging rights as well as their relationship to new technological opportunities and to the changing importance of innovation and creative production in the global economy. In addition to addressing the scope of new rights, it also focuses on new limitations to patent, copyright and trademark rights that spring from similar changes. All of these developments are examined comparatively: for each new development, scholars in two jurisdictions analyse the evolving legal norm. In several instances, the first of the paired authors writes from the perspective of the legal system in which the doctrine emerged, and the second addresses its reception in her jurisdiction.

Intellectual property --- Intellectual property - European Union countries --- France --- Etats-Unis --- Nouvelle-Zélande --- Royaume-Uni