Suchergebnisse

"Foreword" -- "Preface" -- "Contents" -- "Abbreviations" -- "Definitions" -- "Cross Border Trade In Services" -- "Direct Taxes" -- "Discrimination" -- "Foreign or Non-resident Service Provider" -- "Indirect Taxation" -- "Most Favored Nation Treatment" -- "National Treatment" -- "Non-discrimination" -- "Services" -- "Source (or Host) Country" -- "Taxation Measure" -- "Trade Barrier" -- "Trade in Services" -- "Residence Country" -- "1 Introduction" -- "1.1 Overview" -- "1.2 Background" -- "1.3 Structure" -- "1.4 Observations" -- "1.5 Conclusions" -- "References" -- "Legislation" -- "Treaties and Treaty Documents" -- "Government Documents" -- "Secondary Material" -- "2 The General Agreement on Trade in Services" -- "2.1 Overview" -- "2.2 Non-discrimination and Trade Agreements: The World Stage" -- "2.2.1 The General Agreement on Trade in Services (GATS)" -- "2.2.1.1 Overview" -- "2.2.1.2 General Obligations (Most Favoured Nation Treatment)" -- "2.2.1.3 National Treatment and Market Access: Specific Commitments" -- "2.2.1.4 Taxation Measures" -- "2.2.2 The OECD and UN Model Tax Treaties: The Taxation of Non-resident Service Providers and Tax Treaty Non-discrimination Obligations" -- "2.2.2.1 Taxation of Service Providers" -- "Business Profits" -- "Permanent Establishments" -- "Independent Personal Services" -- "2.2.2.2 Non-discrimination Obligations" -- "Overview" -- "Non-discrimination and the Taxation of Tax Resident but Foreign-Owned Corporations" -- "Non-discrimination and the Taxation of Permanent Establishments" -- "Non-discrimination and the Taxation of Non-residents (Including Foreign-Owned Enterprises)" -- "2.3 Non-discrimination and Non-resident Service Providers—The Bottom Line" -- "2.3.1 Tax and Trade Agreements: Non-discrimination Obligations Compared" -- "2.3.1.1 The Interaction of the GATS and Tax Treaties" -- "2.4 Conclusions

AbstractThis article compares how two contemporaneous Anglophone Caribbean writers – Trinidadian V.S. Naipaul (1932–2018) and St. Lucian Derek Walcott (1930–2017) – explore the challenges posed to ontological security and nationhood in the Caribbean by considering how myth (broadly interpreted), knowledge, and ignorance of Caribbean history interact in understandings of their respective islands. The article focuses on one work by each – Naipaul's The Loss of El Dorado and Walcott's Omeros – which mediate myth and history through artistic discourse in a similar way. Hitherto the personal and literary differences between Naipaul and Walcott have been stressed by their critics more than their similarities; this article points towards the latter. Both writers are aware of how the presences and absences of Caribbean history can give rise to the mythologization of both Caribbean and foreign nations. They condemn the emotional and moral simplicities which both imperial and anti‐imperial mythologizing involve. Yet both of them write works which perform as well as condemn such mythologization with regard to their own islands. Whilst not rejecting a careful handling of documentary sources, both writers are aware that recreations of history inevitably involve imagination and desire, and as creative writers they embrace this premise.

In the wake of post-Soviet privatization, Vilnius has embraced westernized models for growth and development. The city is changing rapidly in a backlash against Soviet planning practice and with an influx of funding from the European Union and private investment. City plans aim for sustainable growth and development while tackling the revitalization of Soviet-era residential districts and control of suburban sprawl. This paper examines how planning efforts in Vilnius can benefit from the principles of New Urbanism as the reach of these popular American planning fundamentals provide convenient remedies to challenges in the redeveloping city. Article in English.

In the wake of post-Soviet privatization, Vilnius has embraced westernized models for growth and development. The city is changing rapidly in a backlash against Soviet planning practice and with an influx of funding from the European Union and private investment. City plans aim for sustainable growth and development while tackling the revitalization of Soviet-era residential districts and control of suburban sprawl. This paper examines how planning efforts in Vilnius can benefit from the principles of New Urbanism as the reach of these popular American planning fundamentals provide convenient remedies to challenges in the redeveloping city. Naujojo urbanizmo potencialas besivystant Vilniaus miestui Santrauka.Augant postsovietinei privatizacijai, Vilniaus augimui ir vystymui taikyti vakarietiški raidos modeliai. Miestas keičiasi greitai, paneigdamas sovietinio planavimo praktiką ir išnaudodamas Europos Sąjungos ir privačias investicijas. Miesto planavimu siekiama darnaus augimo ir vystymosi sprendžiant sovietinių gyvenamųjų rajonų ir padrikos priemiesčių plėtros kontrolės problemas. Straipsnyje nagrinėjama, kaip Vilniaus planavimo srityje galėtų būti pasinaudota populiaraus amerikietiško planavimo – Naujojo urbanizmo principais kaip tinkama priemone, atitinkančia kintančio miesto iššūkius. Reikšminiai žodžiai: naujasis urbanizmas, aplinkos atgaivinimas, darni plėtra.