Member States' rules on the taxation of the foreign business income of companies, whether they are based on the fiscal principle of territoriality or on the principle of worldwide taxation, raise complex issues of compatibility with the law of the European Union. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation, and the attribution of profits to permanent establishments. The dissertation analyses these conflicts on the basis of a study of the case law of the European Court of Justice. Although this analysis provides some guidance for the taxation of companies when they carry out business activities throughout the European Union, it is concluded that the Court cannot, by itself: solve the conflict between the taxation of business income in a cross-border context and the objective of achievement of the internal market. / Diss. Stockholm : Handelshögskolan i Stockholm, 2011

O objetivo deste trabalho é discutir a ascensão internacional da China e suas relações com a Índia e os EUA. O argumento central é o de que a China está se tornando o centro gravitacional da ÁsiaPacífico, região que está assumindo a dianteira na 3ª Revolução Industrial, e, por sua vez, do processo de transição em curso no sistema mundial. A ascensão da China é parte de um longo ciclo de incorporação do país ao moderno sistema mundial, que inicialmente se processou de forma subordinada, por intermédio das Guerras do Ópio, mas vem assumindo notável importância após a Revolução e as Reformas. Com as Reformas a China vai criando as condições objetivas, internas e internacionais, para transformarse em um Estadopivô, catalisando as dinâmicas regionais da ÁsiaPacífico e projetandose globalmente. Assim, a aproximação da China com os EUA, nos anos 1970, transformase no núcleo do rearranjo de poder mundial. Nesse rearranjo de poder tanto regional quanto global, a Índia tem crescente relevância, pois pode influenciar decisivamente a ascensão da China e da ÁsiaPacífico, assim como a recolocação dos EUA no sistema mundial. Por isso, a dinâmica triangular China, EUA e Índia contém parte importante das respostas relativas aos novos pólos emergentes no espaço mundial e ao grau de conflitividade que esta transição pode produzir. / The purpose of this work is to discuss the international ascension of China and its relationship with India and USA.The main argument of this text is that China has becoming the gravitational center of PacificAsia, region wich is assuming the front in the third industrial revolution and, considering this, also the transition process in operation in the worldwide system that in a early moment was processed by China in a subordinate form (as seen through Opiun War), but wich has assuming a remarkable importance after the revolution and the reforms. By these reforms, China creates the objective condition, inside the country and internationaly, to transform itself in a Pivot State, catalysing the regional dynamics of AsiaPacific and projecting itself in the globe. Then, the aproximation between China and USA, in the 1970s, has increasing its significance, cause it may influence in a decisive way the rising of China and the AsiaPacific, beside of the replacement of USA in the worldwide sistem. The triangular dinamics of China, USA and India contains an important part of the answers relative to the new rising poles in the worldwide system and to the level of conflict wich this transition might produce.

This paper has as objective to analyze the work process and the syndical worker’s organization from the footwear industry Azaléia Nordeste. The industrial unit of the Azaléia Nordeste is hosted in the bahian city of Itapetinga since 1997, and belongs to the Grupo Calçados Azaléia S/A, the latter, since 1958, with headquarters in the city of Parobé, in the Brazilian state of Rio Grande do Sul. Knowing that it’s not possible to understand in a satisfactory way the coming of the Azaléia industry to Bahia, and in particular to the city of Itapetinga and surrounding region, it became necessary to search the most general determination that had produced the favorable conditions to the current productive displacements. Thus, the research deals with subjects such as the structural crisis of the capital since the 70s, the worldwide of the capital, the flexible accumulation and the most recent productive reorganization of the capital, all remarkable events between the end of the years 1970 and beginning of the 1980 decade, but which have lasted until the current days. There are also some issues which are dealt as the State crisis, the decline of the Fordism, fight of classes, the lack of work conditions and the unionism crisis. Beyond the macrostructure determination, particularities had also been verified as being associated to these phenomena, as much in national level (Brazil), as state (Bahia) and even municipal (Itapetinga). Thus, the introducing of the Azaléia in the micron-region of Itapetinga must be explained by the joint of the structural changes of the capitalism with the factors and specific situations, of national regional and local character; or either, the arrival of the Azalea to the micron-region of Itapetinga, with all its consequences, could only be fully understood from the dialectic joint of the general with the particular one. This joint is one of the nexuses of the perspective of the totality. And the most fruitful formularization of the totality notion used the legacy of Marx and Engels, later developed by the Marxism. It’s about the historical dialectic materialism. For this reason, one searched to apply in this study this theoretical referential. / Fundação de Amparo a Pesquisa do Estado de Alagoas / Esta dissertação tem por objeto analisar o processo de trabalho e a organização sindical dos trabalhadores da indústria de calçados Azaléia Nordeste. A unidade industrial da Azaléia Nordeste está sediada no município baiano de Itapetinga desde 1997, e pertence ao Grupo Calçados Azaléia S/A, este, desde 1958, com sede no município de Parobé, no estado brasileiro do Rio Grande do Sul. Sabendo não ser possível compreender de maneira satisfatória a vinda da Azaléia para a Bahia, e em particular para o município de Itapetinga e região circunvizinha, fez-se necessário buscar as determinações mais gerais que engendraram as condições favoráveis aos atuais deslocamentos produtivos. Assim, a pesquisa aborda temas como a crise estrutural do capital desde os anos 1970, a mundialização do capital, a acumulação flexível e a mais recente reestruturação produtiva do capital, todos acontecimentos marcantes entre o final dos anos 1970 e início da década de 1980, mas que perduram até os dias atuais. São abordadas também questões como a crise do Estado, o declínio do fordismo, luta de classe, a precarização das condições de trabalho e a crise do sindicalismo. Para além das determinações macro-estruturais, também foram verificadas particularidades associadas a estes fenômenos, tanto em nível nacional (Brasil), quanto estadual (Bahia) e mesmo municipal (Itapetinga). Assim, a implantação da Azaléia na micro-região de Itapetinga deve ser explicada pela articulação das mudanças estruturais do capitalismo com os fatores e situações específicas, de caráter nacional, regional e local; ou seja, a chegada da Azaléia à micro-região de Itapetinga, com todas as suas conseqüências, somente poderá ser plenamente compreendida a partir da articulação dialética do geral com o particular. Esta articulação é um dos nexos da perspectiva da totalidade. E a mais fecunda formulação da noção de totalidade vale-se do legado de Marx e Engels, posteriormente desenvolvido pelo marxismo. Trata-se do materialismo histórico-dialético. Por esse motivo, buscou-se aplicar nesse estudo esse referencial teórico.

The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word.  While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences.   The TCJA affects the international taxation of US-based corporations for cross-border transactions, among many ways, by employing different definitions of the word “intangible” in three different provisions.  First, it modifies the general statutory definition of “intangible” to specifically include goodwill, workforce in place, and going-concern value will be examined.  Second, it uses an unusually broad definition of “intangible” in the new tax category of global intangible low-taxed income (GILTI); and third, the meaning of “intangible” as used in assessing so-called foreign-derived intangible income (FDII) essentially creates a broad export subsidy.  Each use of the term will also be assessed on how it ties into the TCJA’s intended purpose for the provision in which it appears.  Additionally, they will be assessed on how they compare with established international tax standards provided by the Organization for Economic Co-operation and Development (OECD) and its Base Erosion and Profit Shifting (BEPS) Plan.   By explicitly changing the definition of “intangible property”, it becomes apparent that the TCJA has increased the scope of potential tax liability for US corporations and has brought the US in line with the OECD’s use of the phrase as used in its model convention.   In examining how the GILTI tax is calculated, it will become evident that the tax can be applied to income that is not connected to intangibles despite the seemingly limited scope implied by its name.  Furthermore, a limitation on foreign tax credit means that GILTI might allow at least some continuation of the old worldwide tax system.  While potentially overly-burdensome, GILTI seems to be broadly in line with the BEPS goal towards reducing profit shifting.   As a result of how “intangible” is defined for purposes of determining FDII, two effects become apparent. First, for tax categorization, it encompasses income from both tangible and intangible assets.  Second, it permits deductions that can be construed as an export incentive.

O objetivo deste trabalho é discutir a ascensão internacional da China e suas relações com a Índia e os EUA. O argumento central é o de que a China está se tornando o centro gravitacional da ÁsiaPacífico, região que está assumindo a dianteira na 3ª Revolução Industrial, e, por sua vez, do processo de transição em curso no sistema mundial. A ascensão da China é parte de um longo ciclo de incorporação do país ao moderno sistema mundial, que inicialmente se processou de forma subordinada, por intermédio das Guerras do Ópio, mas vem assumindo notável importância após a Revolução e as Reformas. Com as Reformas a China vai criando as condições objetivas, internas e internacionais, para transformarse em um Estadopivô, catalisando as dinâmicas regionais da ÁsiaPacífico e projetandose globalmente. Assim, a aproximação da China com os EUA, nos anos 1970, transformase no núcleo do rearranjo de poder mundial. Nesse rearranjo de poder tanto regional quanto global, a Índia tem crescente relevância, pois pode influenciar decisivamente a ascensão da China e da ÁsiaPacífico, assim como a recolocação dos EUA no sistema mundial. Por isso, a dinâmica triangular China, EUA e Índia contém parte importante das respostas relativas aos novos pólos emergentes no espaço mundial e ao grau de conflitividade que esta transição pode produzir. / The purpose of this work is to discuss the international ascension of China and its relationship with India and USA.The main argument of this text is that China has becoming the gravitational center of PacificAsia, region wich is assuming the front in the third industrial revolution and, considering this, also the transition process in operation in the worldwide system that in a early moment was processed by China in a subordinate form (as seen through Opiun War), but wich has assuming a remarkable importance after the revolution and the reforms. By these reforms, China creates the objective condition, inside the country and internationaly, to transform itself in a Pivot State, catalysing the regional dynamics of AsiaPacific and projecting itself in the globe. Then, the aproximation between China and USA, in the 1970s, has increasing its significance, cause it may influence in a decisive way the rising of China and the AsiaPacific, beside of the replacement of USA in the worldwide sistem. The triangular dinamics of China, USA and India contains an important part of the answers relative to the new rising poles in the worldwide system and to the level of conflict wich this transition might produce.

A competição no mercado internacional com os produtores mundiais, pode ser uma fonte de excelentes oportunidades ou de perigosas armadilhas, como o desafio de difícil solução, representado pelos produtores mundiais de calçados com baixos custos de mão-de-obra, por exemplo, os chineses. A grande maioria dos produtores brasileiros de calçados está estabelecida em clusters, como na Europa os produtores italianos de calçados estão estabelecidos nos \"distretti\". Essas concentrações geográficas de fabricantes são normalmente formadas por empresas de pequeno e médio porte, todas enfrentando o mesmo problema, pois o custo da mão-de-obra é um dos principais custos relativos às atividades das empresas em geral, e principalmente das que operam com a produção baseada na utilização intensiva de mão-de-obra. E mesmo possuindo bom nível de qualidade em seus produtos, estão enfrentando sérias dificuldades financeiras e operacionais, e assim podem permanecer até o encerramento de suas atividades; como tem acontecido, a menos que possam encontrar uma solução organizacional; uma estratégia competitiva que permita concorrerem nas oportunidades dos mercados mundiais sem sofrer as constantes derrotas comerciais impostas pelos produtores chineses. O principal objetivo do presente trabalho, foi propor estratégia competitiva para a indústria calçadista brasileira, por meio da investigação dos principais fatores que estão influenciando a competitividade dos produtores brasileiros no mercado internacional de calçados, principalmente as estratégias adotadas no cluster de Franca. A pesquisa foi realizada em uma indústria de mão-de-obra intensiva, no cluster produtivo de calçados de Franca - SP, completada com informações de pesquisa realizada em tipo de cluster similar na Itália, o cluster calçadista de Verona. (Distretto Calzaturiero di Verona). A proposta final sugere as ações gerenciais e ferramentas para os melhoramentos estratégicos mais adequadas para possibilitar às empresas e outros participantes do cluster, aperfeiçoarem seu preparo para participar da competição de âmbito mundial com maiores chances de sucesso. Estas ações e ferramentas são a base para a proposta de estratégia competitiva, um assunto original na forma como é abordada, pois na literatura especializada não foi encontrado nenhuma tese específica sobre o assunto. / The international market footwear competition against worldwide producers can be for instance, a source of good opportunities as well as a source of threats like the very hard challenge to solve, represented by the low labor costs producers, like the Chinese footwear producers. Almost all footwear Brazilian producers are established in clusters like in Europe, the Italian footwear producers are established in the \"distretti\". These geographic footwear producers concentrations\' are normally composed by small and medium firms, all facing the same problem, as a labor cost is one of the main costs regarding all enterprises activities and mainly in those productive processes based on intensive use of labor. And these firms, despite of produce excellent quality level products, are in serious financial and operational difficulties, and in this situation they could remain up to the end of their operations, fact occurring too much times, unless can be found an organizational solution, one corporative, and business strategy allowing them to compete in all the world business market opportunities without suffer from being continuously overcame by the Chinese producers. The main purpose of this thesis, was to prepare a competitive strategic proposal for Brazilian footwear Industry, by means investigation of the main factors influencing the Brazilian producers\' competitiveness in the international footwear market, mainly the strategies adopted in the cluster of Franca. The research was performed in the intensive labor industry, the footwear industry, in the productive footwear cluster of Franca, State of Sao Paulo, Brazil, completed with information from research in similar cluster\'s type in Italy, the footwear cluster of Verona (Distretto Calzaturiero di Verona). The final proposal, suggests the most suited managerial actions and tools, to strategic improvements, in order to make the firms and others actors in the clusters improve their skills to better play the game, and have much more chances to win. These actions and tools are the base for a strategic proposal , an original issue, since in the literature was not found any thesis specific about the subject.

O objetivo deste trabalho é discutir a ascensão internacional da China e suas relações com a Índia e os EUA. O argumento central é o de que a China está se tornando o centro gravitacional da ÁsiaPacífico, região que está assumindo a dianteira na 3ª Revolução Industrial, e, por sua vez, do processo de transição em curso no sistema mundial. A ascensão da China é parte de um longo ciclo de incorporação do país ao moderno sistema mundial, que inicialmente se processou de forma subordinada, por intermédio das Guerras do Ópio, mas vem assumindo notável importância após a Revolução e as Reformas. Com as Reformas a China vai criando as condições objetivas, internas e internacionais, para transformarse em um Estadopivô, catalisando as dinâmicas regionais da ÁsiaPacífico e projetandose globalmente. Assim, a aproximação da China com os EUA, nos anos 1970, transformase no núcleo do rearranjo de poder mundial. Nesse rearranjo de poder tanto regional quanto global, a Índia tem crescente relevância, pois pode influenciar decisivamente a ascensão da China e da ÁsiaPacífico, assim como a recolocação dos EUA no sistema mundial. Por isso, a dinâmica triangular China, EUA e Índia contém parte importante das respostas relativas aos novos pólos emergentes no espaço mundial e ao grau de conflitividade que esta transição pode produzir. / The purpose of this work is to discuss the international ascension of China and its relationship with India and USA.The main argument of this text is that China has becoming the gravitational center of PacificAsia, region wich is assuming the front in the third industrial revolution and, considering this, also the transition process in operation in the worldwide system that in a early moment was processed by China in a subordinate form (as seen through Opiun War), but wich has assuming a remarkable importance after the revolution and the reforms. By these reforms, China creates the objective condition, inside the country and internationaly, to transform itself in a Pivot State, catalysing the regional dynamics of AsiaPacific and projecting itself in the globe. Then, the aproximation between China and USA, in the 1970s, has increasing its significance, cause it may influence in a decisive way the rising of China and the AsiaPacific, beside of the replacement of USA in the worldwide sistem. The triangular dinamics of China, USA and India contains an important part of the answers relative to the new rising poles in the worldwide system and to the level of conflict wich this transition might produce.

The diversity of the Eriophyoidea is largely unknown and their systematic study mostly entails alpha-taxonomy which is critically important for these mites. Eriophyoid morphology is almost exclusively studied on slide-mounted specimens, and truly permanent specimen slides cannot be prepared and are eventually lost. Shortcomings in taxon descriptions are persistent, and too few morphological characters are available for systematic use, particularly for phylogenetic studies. The fragile, simplified and minute eriophyoid bodies, and the inadequacy of study methods and technology, including preparation and light microscopy, contribute to these problems. The present eriophyoid classification is widely accepted, relatively stable and useful. The major part of the classification, however, is probably artificial, and some taxon delimitations and identifications are becoming increasingly difficult. Scanning electron microscopy (SEM) is only sporadically used to supplement conventional descriptions of eriophyoid mites, and their phylogeny has hardly been studied. In the present study some aspects of eriophyoid systematics and its improvements by incorporating SEM for morphological study and phylogenetic analyses for testing and improving the naturalness of the present eriophyoid classification, are used and appraised. The morphology of about 64 species, mostly from South Africa, was studied with low-temperature (cryo) SEM. The specimens remained turgid and the shape of the mites largely unaltered. A general overview of the contribution of the SEM study towards systematic morphology of the Eriophyoidea is presented. Discrepancies between species descriptions from slide-mounted specimens and the SEM images were found. These include body form, interpretation of structures, resolution and information on minute morphology, and the presence of secretions. Some of these differences were caused by artefacts introduced with slide-mounting of specimens. The SEM study includes a comparative morphological study of the gnathosoma, including a review and appraisal of characters presently used in eriophyoid systematics. New morphological information was found, including new characters that may be of systematic use. Morphology studied with SEM should be routinely incorporated into eriophyoid descriptions, which is not presently the case. The phylogeny of the Eriophyoidea was studied at genus level, using morphological data, to test the monophyly of the present suprageneric taxa. Three data matrices with 66, 60 and 27 informative characters of 316 (including most Diptilomiopus spp.), 64 and 17 eriophyoid ingroup species respectively were analyzed with parsimony analyses, and trees were searched under different parameters. This was done to find different hypotheses regarding the taxon relationships, to roughly assess the robustness of the tree groups, and to use different approaches: a very comprehensive taxon sample, but with low ratio of characters to taxa; an exemplar species sample to improve the ratio between characters to taxa; and a very small taxon sample with a good ratio between characters and taxa, but very little inclusion of variation found in the Eriophyoidea. Most groups found were supported only by homoplasy, but many made biological sense and various potentially monophyletic groups, additional to taxa in the present classification, are proposed for further study. The robustness and convergence of these groups on monophyly are discussed. The Phytoptidae was found to be polyphyletic. Part of the Nalepellinae is probably positioned outside the remainder of the Eriophyoidea, while the rest of the Phytoptidae were positioned in smaller subgroups among the Eriophyidae. The Phytoptinae and Sierraphytoptinae, including Pentasetacus, may group together. The Eriophyidae never grouped together with much support, and the family is both polyphyletic and paraphyletic. The Diptilomiopidae was largely found to be monophyletic, with a relatively strong phylogenetic structure. The Rhyncaphytoptinae is mainly paraphyletic, and the Diptilomiopinae polyphyletic, but part of the Diptilomiopinae may be monophyletic. Three new Diptilomiopus spp. from South Africa are described as part of the study: D. faurius sp. nov. from Faurea rochetiana (A. Rich.) Pic. Serm. (Proteaceae); D. apobrevus sp. nov. and D. apolongus sp. nov. from Apodytes dimidiata E. Mey. ex Arn. (Icacinaceae). They were leaf vagrants not causing any observable symptoms. / Thesis (PhD)--University of Pretoria, 2011. / Zoology and Entomology / unrestricted

Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-01-25T13:28:14Z No. of bitstreams: 1 marcelolopes.pdf: 1610733 bytes, checksum: 5534313bdc624040940d8a18ca0a8231 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-01-25T19:33:14Z (GMT) No. of bitstreams: 1 marcelolopes.pdf: 1610733 bytes, checksum: 5534313bdc624040940d8a18ca0a8231 (MD5) / Made available in DSpace on 2016-01-25T19:33:14Z (GMT). No. of bitstreams: 1 marcelolopes.pdf: 1610733 bytes, checksum: 5534313bdc624040940d8a18ca0a8231 (MD5) Previous issue date: 2014-02-26 / A cura divina é um dos três importantes componentes da tríplice crença e prática pentecostal, juntamente com a glossolalia e o exorcismo. No Brasil, pelo que se sabe, a primeira onda ou pentecostalismo clássico não deu muita ênfase à cura divina, pelo que foi a partir da segunda onda ou deuteropentecostalismo, com a inserção da Igreja do Evangelho Quadrangular no campo religioso brasileiro na década de 1950, que esse carisma ganhou notoriedade pública e centralidade cúltica. Com o surgimento do neopentecostalismo ou pentecostalismo autônomo na década de 1970, a cura divina, já inserida na teologia da prosperidade, alcançou outro patamar, sobretudo com a fundação da Igreja Mundial do Poder de Deus, cuja especialidade é a taumaturgia. Assim, a presente dissertação objetiva investigar o fenômeno da cura divina circunscrito à Igreja do Evangelho Quadrangular e à Igreja Mundial do Poder de Deus. A pesquisa foi desenvolvida a partir da revisão bibliográfica, da observação participante e de entrevistas semiestruturadas com fiéis de ambas as igrejas. Tomando como base os dados obtidos com tais procedimentos metodológicos, procuramos analisar e discutir a dimensão mítica e ritual da cura divina nestes nichos religiosos. Finalmente, partindo de uma perspectiva comparativa, a presente dissertação analisa alguns aspectos, especialmente os aspectos mítico e ritual, que envolvem a cura divina numa perspectiva diacrônica que culmina no tempo presente, lançando luz sobre este fenômeno religioso que constitui o objeto de pesquisa deste trabalho. / Divine healing is one of the three major components of the triple Pentecostal belief and practice, along with glossolalia and exorcism. In Brazil, for what we know, the first wave or classical Pentecostalism did not give much emphasis on divine healing, so it was from the second wave or deuteropentecostalism, with the insertion of the Church of the Foursquare Gospel in the Brazilian religious field in the 1950s, this charisma gained public notoriety and cultic centrality. With the emergence of neopentecostalism or as autonomous pentecostalism in the 1970s, divine healing, already inserted into the theology of prosperity, achieved another level, especially with the founding of the World Church of the Power of God, whose specialty is the thaumaturgy. Thus, this study intends to investigate the phenomenon of divine healing circumscribed to the Church of the Foursquare Gospel and the World Church of the Power of God. The research is developed from the literature review, participant observation and semi-structured interviews with the faithful of both churches. Taking the data obtained with such methodological procedures as a basis, we try to analyze and discuss the mythic and ritual dimension of divine healing in these religious niches. Finally, from a comparative perspective, this dissertation examines some aspects, especially the mythic and ritual aspects, that involve divine healing in a diachronic perspective that culminates in the present time, shedding light on this religious phenomenon that is the research object of this work.

No description available.