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In the evolution and the constant development of economic commercial and migratory factors in the last two centuries, countries have seen the need to implement practices and make international regulatory frameworks for good commercial flow between the parties that conform it. As a result, each jurisdiction's government alongside their representatives worldwide, at a specific moment in history, have been concerned to celebrated bilateral and multilateral international agreements that better relations with the other countries. However, from the prevailing tax agreements conflicts merge from each jurisdiction at the application moment. Conflicts that are divided in qualification and interpretation conflicts. In this particular issue, this article analyses a current case among the tax administration of Spain and tax administration of Colombia when checking the legal advice service made for a Spanish resident in Colombia, without configured establish permanent; conflict that is caused due to the application content of multilateral tax convention among Colombia and Spain related with the undefined consulting term in the royalties clause of convention. ; Con la evolución y el desarrollo constante de factores económicos, comerciales y migratorios en los últimos dos siglos, los países se han visto en la necesidad de ejecutar prácticas y realizar marcos regulatorios internacionales para una buena práctica comercial entre aquellas partes que lo acuerdan. De este modo, los gobiernos de cada jurisdicción, junto con sus representantes a nivel mundial, en algún momento histórico se han preocupado por celebrar acuerdos internacionales de carácter bilateral o multilateral que fortalezcan o coadyuven las relaciones con otros países. Sin embargo, de los acuerdos celebrados y vigentes en cada jurisdicción en materia fiscal, se derivan conflictos que surgen al momento de su aplicación, conflictos que se ven divididos en conflictos de calificación y de interpretación. Frente a este tema en particular, el presente estudio busca analizar un caso presentado actualmente entre la Administración General de Tributos de España y la Dirección de Impuestos y Aduanas Nacionales (DIAN) al momento de calificar el servicio de asesoría legal y/o jurídica prestado por un residente español en Colombia sin la configuración de un establecimiento permanente; conflicto que surge por la aplicación del contenido del Convenio para evitar la doble imposición (en adelante CDI) entre Colombia y España en lo relacionado con el término no definido de consultoría, calificado dentro de la cláusula de regalías.

Many historians have highlighted the religious and social meaning of the right to freedom of conscience as well as the political role it played throughout the history of the religious wars of the late medieval period and their troubled and long appeasement in the peace settlements of Augsburg and Westphalia. The object of such right consisted, as we know, in the individual freedom to practice religion and in the corresponding negative duty of princes not to interfere with it. However, some historians also claim that this was no simple right: its relevance resided in its internal constitution as a 'cluster of rights', that is, a set of rights that depended on each other and operated together so as to make 'freedom of conscience' possible from both a de iure and a de facto point of view. Among them was the ius emigrandi, the right of members of religious groups to leave the realm, lest they be discriminated on the basis of their religious belief. This right hence correlated with the overall right of religious freedom of which it was an integral and essential part. 'Letting people go' hence played a stabilising role both in terms of civil peace but also among the sovereign states that were now the new makers of international order. This hidden aspect of the history of individual rights is of direct import to contemporary discussions on rights and their nature as well as to one of the most crucial aspects of current rights theories, that is, the issue of correlativity. The nature of the ius emigrandi thus sheds light on the potential set of relations that obtain with state duties but also with other rights, suggesting that its emergence as the first individual right in modern international law was not without geopolitical significance. It is in that context that I claim that the right of emigration started to be portrayed as a natural right by late medieval thinkers - following premodern reflections on a natural right to free movement but also on a natural right to life in early modern political and legal thought. This is was because the codification of emigration as a 'legal right' constituted an unprecedented challenge to political allegiance, and hence confronted what had also started to be characterised, under the theory of the divine right of kings, as the natural right to rule. What was at stake therefore was a conflict of natural rights. We must therefore revisit the philosophical grounds upon which certain rights were deemed as natural over others.

A comparison of the predominantly German-language literature on expert interviews in international articles on interviewing the elite reveals more commonalities than differences. Similar issues are discussed in both, such as the problems of gaining access to these groups, and the specifics of interaction and interviewing. Although not identical, the respective target group definitions (experts and the elite) for such interviews overlap. This article discusses the commonalities and differences in these two methodological approaches, thereby contributing to a more detailed specification of the methodology of expert interviews. It concludes with an appeal based on the sociology of knowledge that the (professional) functional elite—given their positions of power—be considered as a specific group of experts. From a methodological perspective and as a result of their specific background knowledge ("know why") and know-how, experts (and thus also the elite) are of relevance to social and political science research. Consequently, interviews with the elite aimed at generating explicit, tacit, professional or occupational knowledge should be seen as expert interviews.

"Im vorliegenden Beitrag wird über die Folgen des bereits eingesetzten demographischen Wandels in Deutschland für die Kriminalitätsbelastung und das Sicherheitsgefühl berichtet sowie zukünftige Entwicklungen anhand von Bevölkerungsvorausberechnungen des Statistischen Bundesamtes prognostiziert. Neben Darstellung und Projektion objektiver und subjektiver Kriminalitätsindikatoren in Deutschland werden die Zusammenhänge zwischen Demographie und öffentlicher Sicherheit durch Berücksichtigung der USA international vergleichend untersucht. Während der demographische Wandel in Deutschland viele gesellschaftliche Bereiche, insbesondere die bestehenden Sozialsysteme, vor große Aufgaben stellt, dürften sich die faktischen Bedingungen der öffentlichen Sicherheit infolge der Alterung der Gesellschaft verbessern: Zu den wenigen Konstanten bei der Erforschung der Kriminalität gehört die Höherbelastung junger Menschen unter den Tatverdächtigen. Die Alterskurve der Kriminalitätsbelastung erreicht für beide Geschlechter in aller Regel bei unter 25 Jahren ihren Gipfel und fällt danach wieder ab; ab dem 35. Lebensjahr läuft sie allmählich aus. In einer Gesellschaft mit zahlenmäßigem Rückgang junger Menschen müsste die absolute Zahl von Tatverdächtigen und Straftaten demnach sinken. Genau dies ist für Deutschland zu erwarten: Zwar wird Deutschland voraussichtlich durch Zuwanderung aus dem Ausland mehr Einwohner gewinnen als es durch Fortzüge verlieren wird; die Effekte der natürlichen Bevölkerungsbewegung werden dadurch aber nur zu einem sehr geringen Teil kompensiert werden können, so dass langfristig ein sinkender Anteil junger Menschen in der Bevölkerung weiterhin zu erwarten ist. Der Beitrag beschäftigt sich außerdem mit den Auswirkungen des demographischen Wandels auf das Sicherheitsgefühl in der Bevölkerung. Mikroanalysen bestätigen, dass die Kriminalitätsfurcht bei Älteren wesentlich ausgeprägter ist als bei Jüngeren und mit den faktischen Kriminalitätsrisiken wenig zu tun hat. Im Zuge des demographischen Wandels ist zwar von sinkenden Kriminalitätsrisiken auszugehen; das Sicherheitsgefühl wird sich aufgrund des zunehmenden Anteils älterer Menschen jedoch eher verringern." (Autorenreferat)

"Auch die Hochschulen sind unter Ökonomisierungsdruck geraten - in Deutschland später als in Großbritannien oder den Niederlanden, aber dennoch letzten Endes ohne Chance, sich dem zu entziehen. Ökonomisierung heißt dabei in differenzierungstheoretischer Perspektive, dass Organisationen eines gesellschaftlichen Teilsystems in eine Situation geraten, in der die bisherige Vorherrschaft ihres eigenen binären Codes bzw. 'nomos' (Bourdieu) dadurch gefährdet wird, dass der Code bzw. das Ethos der Wirtschaft Einzug hält - mindestens in dem Sinne, dass wirtschaftliche Verluste vermieden werden, teilweise aber auch weitergehender so verstanden, dass Gewinnerzielung zur neuen Maxime wird (siehe z.B. das Schlagwort des 'academic capitalism'). Um derartige Vorgänge angemessen zu verstehen, ist es wichtig, eine Mehrebenenbetrachtung vorzunehmen, die systematisch die Makroebene gesellschaftlicher Teilsysteme, die Mesoebene von Organisationen und die Mikroebene der Leistungsproduktion von Individuen und Arbeitsgruppen unterscheidet und aufeinander bezieht. In international vergleichenden (Deutschland, Österreich, Niederlande, Großbritannien, Australien) Forschungsprojekten zu Hochschulreformen im Sinne von 'new public management' geht es dem Verfasser darum, gesellschaftliche Dynamiken des Verhältnisses von Wissenschaft und anderen Teilsystemen (u.a. 'massification of higher education', 'mode 2 of knowledge production', 'science in a steady state') mit Veränderungen von inter- und intraorganisatorischen Governance-Regimes der nationalen Hochschulsysteme zu verknüpfen und dies wiederum daraufhin zu befragen, welche Auswirkungen es auf die wissenschaftliche Leistungsproduktion (Qualität, Themen, Forschungstypus, Balance von mainstream und unorthodoxen Perspektiven) hat. Die empirisch für den Hochschulsektor feststellbaren Ergebnisse lassen sich auf andere gesellschaftliche Teilsysteme (Bildungssystem, Kunst, Massenmedien, Gesundheitssystem) übertragen. Bourdieus Konzept der 'Intrusion' lässt sich in eine an Luhmann orientierte, aber akteurtheoretisch fundierte differenzierungstheoretische Perspektive einbauen." (Autorenreferat)

Bangladesh has a comprehensive Disaster Management plan, but details on the implementation and sufficiency of funding should be clarified. Strengthening financial disclosure could encourage greater engagement from key local and international stakeholders. The country also offers great opportunities to increase the outreach of insurance to larger sections of the population, especially to those most vulnerable to the substantial exposure to natural hazards and especially flood. The micro-finance market is well developed and provides opportunities to expand the still very limited availability of micro-insurance propositions to the rural population. Index-based insurance programs supported by mobile payment systems have already been piloted and there is considerable scope for this to be expanded, especially when appropriately subsidized to address affordability issues. However, this will require further strengthening of the insurance market, in respect of the implementation of the Insurance Act 2010 and of consumer representation, which is underdeveloped but may contribute strongly to improve the public's confidence and help the industry to develop successful propositions also for emerging customers.

This paper aims to refer to the long-distance relay road race known as ekiden, which is a Japanese invention in the history of modern sports, from a wider sociological perspective. This unique sport, which has seldom been practiced in countries other than Japan, has been widely enjoyed and supported by a large number of Japanese people regardless of sex as a competitive team sport among high-school, university, and even company teams. By looking back on the developing history of this sport, I would like to shed light on the process of state formation in modern Japan as well as on a close relationship between nationalism and morality, an incentive to form the spirit of the nation, by using Norbert Elias's figurational theory. As a conclusion, I would also like to refer to the possibility of other nations' finding an interest in ekiden not only as an international competitive sport but also as a peaceful collective sporting event for the masses in the future. For that purpose, two examples are briefly introduced here; one is the 2018 Adecco Brussels Ekiden and the other the Koko Guam Road Race.

"This handbook comprises essays by leading scholars and practitioners on the topic of US counterterrorism and irregular warfare campaigns and operations around the globe. Terrorist groups have evolved substantially since 9/11, with the Islamic State often described as a pseudo-state, a terrorist group, and insurgency all at the same time. While researchers, analysts, and policymakers' understanding of terrorism has grown immensely over the past two decades, similar advancements in the understanding of counterterrorism lags. As such, this handbook explains why it is necessary to take a broader view of counterterrorism which can, and often does, include irregular warfare. The volume is divided into three thematic sections: Part I examines modern terrorism in the Islamic world, and gives an overview of the major terrorist groups from the past three decades; Part II provides a wide variety of case studies of counterterrorism and irregular warfare operations, spanning from the 1980s to the irregular warfare campaign against the Islamic State in northern Syria in 2018; Part III examines the government instruments used to combat terrorism and wage irregular warfare, such as drones, Theater Special Operations Commands, and Theater Commands. The handbook fills a gap in the traditional counterterrorism literature by its inclusion of irregular warfare and by providing analyses from academic experts as well as practitioners. It will be of much interest to students of counterterrorism, counterinsurgency, US national security, military affairs, and International Relations"--

An eine Untersuchung über die drei wichtigsten Konfliktzonen in Afrika - Südliches Afrika, Tschad und Horn von Afrika - schließt sich eine Darstellung des Verhaltens externer Mächte (Frankreich, USA und Sowjetunion) innerhalb dieser Konflikte an. Insbesondere wird der Frage nachgegangen, ob die USA in Afrika eine Vormachtstellung anstreben. (AuD-Fsk)