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The Customs Valuation Agreement, authored by a world-renowned specialist lawyer in the field, is a highly knowledgeable analysis furnishing the most extensive study of the origins and architecture of the Customs Valuation Agreement and its intersection with transfer pricing norms. Customs valuation is a critical element in the corpus of international trade law. Although the WTO Valuation Agreement 1994 remains unchanged in all material respects and has been adopted by virtually every trading nation on the planet, there are fissures in the system preventing consensus on many contentious questions. This unique book concentrates on diverging views on the nature of the central feature of the Agreement, the definition of the price actually paid or payable (PAPP). Inter alia, the author thoroughly explains differing views on the following questions: criteria governing royalties and license fees; acceptability of the First Sale for Export doctrine; role of transport charges in valuing dutiable assists; status of interest payments on deferred payments; valuation of carrier media-bearing software for data processing equipment; inclusion or exclusion of transport charges in the PAPP; status of the WTO's moratorium on electronic transmissions; status of payments of money for tools and other materials used in producing the imported goods; and status of international instruments of traffic. Proficiently, the author analyzes interpretations of the Valuation Agreement as presented in the instruments of the World Customs Organization and the administrative and judicial fora of the United States, Canada, and the European Union

"Financial advisor and founder of RUNWAY lifts up historically undervalued Black entrepreneurs and proves the worth of eschewing traditional venture capitalist for community-based investors and partners. Believe-in-You Money is a call to action to move away from extractive, individualistic, exploitative approaches to capital and entrepreneurship. It asks us to instead move toward transformational, restorative, regenerative, interdependent relationships, to repair the impacts of the systemic racism and implicit biases that create barriers for Black entrepreneurs' success and widen the wealth gap. This book is for Black founders who keep running up against a process that is secretive and won't allow them to reach their potential and for the people wanting to invest in them as an act of racial justice and repair. It is an exploration of imagination and joy as much as it is about finance, offering a shift in the way we think about who can be an investor and aiming to change our personal relationships with money"--

Klimaschutzrecht im Querschnitt von Wissenschaft und Praxis Dieses Handbuch bietet eine umfassende, fundierte Aufbereitung der Querschnittsmaterie Klimaschutzrecht. In 21 Kapiteln behandeln Autor*innen aus Wissenschaft und Praxis alle wesentlichen Bereiche dieses dynamischen Rechtsgebiets: von den völker-, unions- und verfassungsrechtlichen Grundlagen des Klimaschutzes über Emissionshandel, Energieeffizienz und erneuerbare Energien bis hin zu Klimaklagen, Zivilgesellschaft und Zivilrecht. Als erste derartige Gesamtdarstellung in der österreichischen Rechtsliteratur wendet sich dieses Handbuch an alle Rechtsanwender*innen, Wissenschaftler*innen und Studierenden, die sich einen Überblick über die Rolle des Klimaschutzes im Recht verschaffen oder ihr einschlägiges Wissen vertiefen wollen

"As officials scrambled in 2020 to manage the spread of COVID, the reverberations of the crisis reached well beyond immediate public health concerns. The governance problems that emerged in the pandemic would be problems in other climate-related disasters too. Many of these governance problems wound up in court. Businesses filed claims with their insurance for lost commerce; when they were denied, some sued. Defense attorneys tried to get people released from prison, where people lived in dangerous conditions. As state governments ordered closures and otherwise tried to adapt, interest organizations that had long sought to limit government authority challenged them in court. Political officials railed against litigation they argued would stop businesses from reopening. The United States, like other countries, governs partly through litigation, and litigation is one way of seeing the multiple governance failures during the pandemic. Drawing on databases of cases filed, news reports, and the websites of advocacy groups and law firms, Susan Sterett argues that governing during the pandemic, or in any disaster, must include the human institutions intertwined with the virus. Those institutions reveal problems well beyond the reach of technical expertise. Failures in private insurance as a way of governing risk, conflicts about the primacy of religion, government authority, and health, are problems that predated the pandemic and will persist in future disasters"--

Mit dem Fokus Vernichtungsdenken fragt das neue Heft der Zeitschrift für Genozidforschung zum einen nach ideologischen Rahmungen, aber auch planerischen und strategisch-bürokratischen Aspekten genozidaler Vernichtungsprozesse, zum anderen nach den Möglichkeiten der kognitiven, reflexiv-narrativen Bewältigung der Erfahrung kollektiver Gewalt. Damit steht das Wissen um die Möglichkeit der Vernichtung im Zentrum des Interesses und somit die Frage, wie dieses Wissen den Status seiner Potentialität erlangen konnte, wie also Vernichtung in durchaus sehr unterschiedlichen Kontexten und Weltregionen gedacht werden konnte. Vernichtungsdenken betont somit die weltanschauliche Rahmung jeglicher genozidalerPolitik und politischer Massengewalt.Beiträge:Andreas Eckl: "Schier unverständliches Verhalten". Der Krieg der OvaHerero 1904: Ein reiner Verteidigungs- und RückzugskriegJoana Krizanits: Organized Mass Killing in Forest near Sopron of Hungarian Jews deported to "Südostwall" forced labor camps, 1944/45Thomas Loer: Annullierte Reziprozität. Überlegungen zu einem zentralen Aspekt der nationalsozialistischen Vernichtungspraxis ausgehend von der Analyse einer Photographie aus Auschwitz.Joachim Savelsberg: Diaries and Bearing Witness of the Armenian Genocide: Micro-foundations of a Circle of Genocide KnowledgeLasse Wichert: "Der Große Austausch". Vernichtungsängste und Vernichtungswünsche in (neu-)rechter Ideologie- und Literaturproduktion