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Book
US Withholding Tax : Practical Implications of QI and FATCA
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ISBN: 9783030230852 Year: 2019 Publisher: Cham Springer International Publishing Imprint: Palgrave Macmillan,

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Abstract

The US Qualified Intermediary (QI) and Foreign Account Tax Compliance Act (FATCA) regulations came into being in 2001 and 2010 respectively. They remain today the most challenging cross border tax regulations for financial institutions to comply with and operationalise. There is an increasing trend for financial institutions to become QIs while at the same time, the rules of the QI program become more complex and onerous. Equally, most NQIs have little idea that they are subject to these extra-territorial regulations. The US FATCA anti-tax evasion framework has also evolved through the development of intergovernmental agreements. These are complex and bilaterally jurisdiction specific as well as of multiple types. Most firms are struggling to understand the concepts and how FATCA rules overlap and are affected by QI rules. The original book on this subject by the author continues to be the only book able to explain these regulations in ways that allow financial institutions to understand their compliance obligations and take practical steps to meet them, by hearing about best practice. This second edition builds on the basic framework of the QI and FATCA frameworks by updating the text to encompass the changes that have occurred since the book’s original publication. This edition will also delete material that has become obsolete or was proposed by the IRS originally but never implemented.


Book
Emotional choices : how the logic of affect shapes coercive diplomacy
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ISBN: 0191835854 0192513125 Year: 2018 Publisher: Oxford : Oxford University Press,

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In coercive diplomacy, states threaten military action to persuade opponents to change their behaviour. The goal is to achieve a target's compliance without incurring the cost in blood and treasure of military intervention. Coercers typically employ this strategy toward weaker actors, but targets often refuse to submit and the parties enter into war. To explain these puzzling failures of coercive diplomacy, existing accounts generally refer to coercers' perceived lack of resolve or targets' social norms and identities. What these approaches either neglect or do not examine systematically is the role that emotions play in these encounters. This work contends that target leaders' affective experience can shape their decision-making in significant ways. The study introduces an additional, emotion-based action model besides the traditional logics of consequences and appropriateness.


Book
Wins, Losses, and Empty Seats
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ISBN: 1283146401 9786613146403 080323595X 9780803235953 9781283146401 9780803234826 0803234821 Year: 2011 Publisher: Lincoln University of Nebraska Press

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Abstract

An economic history of baseball during the Depression.

Witnessing AIDS
Author:
ISBN: 128199443X 9786611994433 144268352X 9781442683525 9781281994431 0802085679 0802087736 9780802087737 9780802085672 Year: 2004 Publisher: Toronto, Ont. University of Toronto Press

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"Witnessing AIDS demonstrates the extent to which memoirs and diaries intervene in the creation of cultural memory. Brophy's aim is to develop a framework for reading, one that begins to grasp the significance of our unresolved grief in response to AIDS and its effect upon testimonial writing. By highlighting our profound investment in the mundane intimacies of illness, death, and grief, Brophy resituates a number of critical debates surrounding autobiography, trauma, and memory at new and provocative intersections."--Jacket.


Book
Baseball's new frontier
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ISBN: 080324682X 9780803246829 9780803239944 0803239947 Year: 2013 Publisher: Lincoln University of Nebraska Press

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"Fran Zimniuch is a wonderful baseball historian. This account of the expansion of Major League Baseball over the years will be of interest to all baseball fans."-Mike Schmidt, Hall of Fame third baseman who hit 548 home runs during his eighteen-year career with the Philadelphia Phillies
Gangster priest
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ISBN: 1442684364 9781442684362 9780802091130 080209113X 9780802094032 0802094031 Year: 2006 Publisher: Toronto Buffalo

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Widely acclaimed as America's greatest living film director, Martin Scorsese is also, some argue, the pre-eminent Italian American artist. Although he has treated various subjects in over three decades, his most sustained filmmaking and the core of his achievement consists of five films on Italian American subjects ? Who?s That Knocking at My Door?, Mean Streets, Raging Bull, GoodFellas, and Casino ? as well as the documentary Italianamerican. In Gangster Priest Robert Casillo examines these films in the context of the society, religion, culture, and history of Southern Italy, from which the majority of Italian Americans, including Scorsese, derive.Casillo argues that these films cannot be fully appreciated either thematically or formally without understanding the various facets of Italian American ethnicity, as well as the nature of Italian American cinema and the difficulties facing assimilating third-generation artists. Forming a unified whole, Scorsese's Italian American films offer what Casillo views as a prolonged meditation on the immigrant experience, the relationship between Italian America and Southern Italy, the conflicts between the ethnic generations, and the formation and development of Italian American ethnicity (and thus identity) on American soil through the generations. Raised as a Catholic and deeply imbued with Catholic values, Scorsese also deals with certain forms of Southern Italian vernacular religion, which have left their imprint not only on Scorsese himself but also on the spiritually tormented characters of his Italian American films. Casillo also shows how Scorsese interrogates the Southern Italian code of masculine honour in his exploration of the Italian American underworld or Mafia, and through his implicitly Catholic optic, discloses its thoroughgoing and longstanding opposition to Christianity.Bringing a wealth of scholarship and insight into Scorsese's work, Casillo's study will captivate readers interested in the director's magisterial artistry, the rich social history of Southern Italy, Italian American ethnicity, and the sociology and history of the Mafia in both Sicily and the United States.

Stealing lives : the globalization of baseball and the tragic story of Alexis Quiroz
Authors: ---
ISBN: 1282071882 9786612071881 0253109507 0253109566 9780253109569 9780253341914 0253341914 9781282071889 6612071885 9780253109507 Year: 2002 Publisher: Bloomington : Indiana University Press,

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While some Latin American superstars have overcome a history of discrimination to strike gold in baseball's big leagues, there are thousands more who never make it to 'The Show'. Stealing Lives focuses on the plight of one Venezuelan teenager and documents the abuses that take place as baseball becomes a globalized business. The authors reveal that in their efforts to secure cheap labor, Major League teams often violate basic human rights.


Book
Animal welfare : select issues and management considerations
Authors: ---
ISBN: 9781626183759 9781626183742 1626183759 1626183740 Year: 2013 Publisher: New York : Nova Science Pub Inc.,


Book
Immigrants and Change.
Author:
ISBN: 1443863513 9781443863513 1306947189 9781306947183 9781443852401 1443852406 Year: 2013 Publisher: Newcastle upon Tyne Cambridge Scholars Publishing

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This book argues that a religious worldview or a religious subcultural identity as expressed by the theory of Moral Cosmology is only one of many subcultural identities that the immigrant utilizes in their assimilation to a new host environment. It offers two alternative theories - a multiple subcultural identity formulation and the theory of inter-sectionality - to explain changes in immigrant opinions as they transition from immigrant generation, to 1.5 to 2.0 generation. Relying upon data ...

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