Elizabeth King - Böcker

National tax authorities individually determine multinational ?rms’ country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies.

Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses. It addresses issues that often mean millions of dollars to in- vidual corporations, and a significant fraction of the federal gove- ment’s revenue base. These disparities between law, regulations, and administrative practice are concerning on a number of grounds. First, they - pose considerable economic costs by inducing corporations to engage in a variety of “rent-seeking” activities designed to reduce their - pected tax liabilities, and by requiring the IRS to devote still more to enforcement efforts that are very often futile. Second, they are in- ; herently undemocratic. Administrative practice is currently ad hoc by relying on dispute resolution procedures that can and do yield very different settlements on disputed tax issues from one case to another, the IRS often ends up treating similarly situated cor- rations very differently. Moreover, to the extent that the disp- ity between statute and implementation reflects the IRS’s failure to carry out Congress’ will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate.

Why do writers so often write about writers? This book offers the first comprehensive account of the phenomenon of the fictional novelist as a character in literature, arguing that our notions of literary genius – and what it means to be an author – are implicitly shaped by and explicitly challenged in novels about novelists, a genre that has been critically underexamined. Employing both close and distant reading techniques to analyse a large corpus of author-stories, The Novelist in the Novel explores the forms and functions of author-stories and the characters within them, offering a new theory that frames these works as textual sites at which questions of literary value and the cultural conceptions around authorship are constantly being negotiated and revised in a form of covert criticism aimed directly at readers. While nineteenth-century novels about novelists reveal a pervasive frustration with the market – a starving artist vs. commercial sell-out dichotomy – modernist examples of the genre focus on the development of the individual author-as-artist, entirely aloof from the marketplace and from the literary sphere at large. Yet, each of these dynamics is gendered, with women denigrated to commercial producers and men elevated to artists, and while the canon has largely supported the male view of authorship, a closer look at the work of women writers from this period reveals concerted attempts to counteract it. "Silly Lady Novelists" are pitted against serious male modernists in a battle to define what it means to be a literary genius.

Why do writers so often write about writers? This book offers the first comprehensive account of the phenomenon of the fictional novelist as a character in literature, arguing that our notions of literary genius – and what it means to be an author – are implicitly shaped by and explicitly challenged in novels about novelists, a genre that has been critically underexamined. Employing both close and distant reading techniques to analyse a large corpus of author-stories, The Novelist in the Novel explores the forms and functions of author-stories and the characters within them, offering a new theory that frames these works as textual sites at which questions of literary value and the cultural conceptions around authorship are constantly being negotiated and revised in a form of covert criticism aimed directly at readers. While nineteenth-century novels about novelists reveal a pervasive frustration with the market – a starving artist vs. commercial sell-out dichotomy – modernist examples of the genre focus on the development of the individual author-as-artist, entirely aloof from the marketplace and from the literary sphere at large. Yet, each of these dynamics is gendered, with women denigrated to commercial producers and men elevated to artists, and while the canon has largely supported the male view of authorship, a closer look at the work of women writers from this period reveals concerted attempts to counteract it. "Silly Lady Novelists" are pitted against serious male modernists in a battle to define what it means to be a literary genius.

National tax authorities individually determine multinational ?rms’ country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies.

Readers, literary critics, and theorists alike have long demonstrated an abiding fascination with the author, both as a real person-an artist and creator-and as a theoretical concept that shapes the way we read literary works. Whether anonymous, pseudonymous, or trending on social media, authors continue to be an object of critical and readerly interest. Yet theories surrounding authorship have yet to be satisfactorily updated to register the changes wrought on the literary sphere by the advent of the digital age, the recent turn to autofiction, and the current literary climate more generally. In Reading the Contemporary Author the contributors look back on the long history of theorizing the author and offer innovative new approaches for understanding this elusive figure.Mapping the contours of the vast territory that is contemporary authorship, this collection investigates authorship in the context of narrative genres ranging from memoir and autobiographically informed texts to biofiction and novels featuring novelist narrators and characters. Bringing together the perspectives of leading scholars in narratology, cultural theory, literary criticism, stylistics, comparative literature, and autobiography studies, Reading the Contemporary Author demonstrates that a variety of interdisciplinary viewpoints and critical stances are necessary to capture the multifaceted nature of contemporary authorship.

This volume tells the singular story of an uncanny object at the cusp of art and science: a 450-year-old automaton known as “the monk.” The walking, gesticulating figure of a friar, in the collection of the Smithsonian Institution’s National Museum of American History, is among the earliest extant ancestors of the self-propelled robot. According to lore from the court of Philip II of Spain, the monk represents a portrait of Diego de Alcalá, a humble Franciscan lay brother whose holy corpse was said to be agent to the miraculous cure of Spain’s crown prince as he lay dying in 1562. In tracking the origins of the monk and its legend, the authors visited archives, libraries, and museums across the United States and Europe, probing the paradox of a mechanical object performing an apparently spiritual act. They identified seven kindred automata from the same period, which, they argue, form a paradigmatic class of walking “prime movers,” unprecedented in their combination of visual and functional realism. While most of the literature on automata focuses on the Enlightenment, this enthralling narrative journeys back to the late Renaissance, when clockwork machinery was entirely new, foretelling the evolution of artificial life to come.

This book is a practical guide for advocates interested in the representation of victims before the International Criminal Court (ICC). These include issues such as gender, child victims, victims of sexual violence, special need victims and victims who are themselves implicated in international crimes.