Giuseppe Marino - Böcker

There is always a dark side, and taxation in its international dimension is no less. Pecunia, being the cash, drives it more than philosophical principles like justice or solidarity. International taxpayers, whether individuals or corporations, do not feel the same obligations vis à vis the society where they temporarily live, work and produce their wealth as if they would feel if they were permanently integrated in a country. The reader of this textbook will be conducted within the technicalities of international taxation by way of an original perspective on philosophy, politics and economics (PPE) affording (i) who has the right to exercise the power to tax by examining the criteria to determine the jurisdiction to tax both in the worldwide and territorial system, (ii) how to exercise the power to tax, through tax return or withholding tax, (iii) what to tax among active and passive income within inbound and outbound taxation, (iv) how much to tax through the transfer pricing, (v) international taxation as part of international law, (vi) international tax treaties, and finally (vii) the BEPS projects that represent the very last evolution in the field. Scandals, leaks as a James Bond movie, aggressive tax planning techniques and related case law, involving high-net-worth individuals as well as multinational corporations, bring the reader to discover that each single State belonging to the international community acts as a chess player before the international tax chessboard observing as pieces its own economy, its own society, and balancing any tax policy decision with possible reactions of domestic taxpayers that could move away, those foreign taxpayers that could decide to move in, and possible retaliations from other States.The ambition is to get the reader convinced that, as the Sicilian Tancredi Falconeri warns his uncle Don Fabrizio Corbera, Prince of Salina, in the masterpiece book “The Leopard” of Giuseppe Tomasi di Lampedusa, “everything must change because everything remains as it is”, and only exploring what is behind the stage of international taxation clarifies how this important piece of social science really works.

One of the first European hagiographic and epic poems, Bernardo de Monzón's Xavieradas unifies the western epic tradition, visual elements, metaphors, with some oriental knowledge, to bring back to life the adventures of Francis Xavier through East Asia. The story of Xavier's pilgrimage is accompanied by geographical descriptions, dramatic twists often dreamlike and unreal, portraits of illustrious people, historical events, appearances of nymphs, and much more. This very extensive heroic piece (more than 2,000 verses) has a solid structure and a clear language, in which many quotations from Latin and Greek authors, alongside Gongorian comparisons and metaphors, testify to the classical spirit of its author. The purpose of this critical edition is to bring further the rediscovery of a fundamental genre of the Spanish Golden Age: epic poetry. It offers a unique and modern approach to this little known piece, through a modern transcription, a critical apparatus, and a rigorous philological study that reveals the rich aesthetic of the epic and heroic discourse in the Spanish Golden Age, as well as the formation of some of the most innovative poetic modalities of the late Renaissance and Baroque.