Timing of Behavior: Neural, Psychological, and Computational Perspectives
Language: English
Published by MIT Press Ltd, 1998
- Hardcover
- Used
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As the struggle to combat tax abuse and tax avoidance gains momentum, ways of making a tax jurisdiction 'manipulation-proof' continue to proliferate, from new or revised provisions in model tax treaties to a dramatic increase in the number and variety of anti-abuse and anti-avoidance rules at all levels of government. These measures interact with national tax systems, general anti-abuse clauses and tax treaties. The conflicts and other legal difficulties that inevitably result deserve intensive scrutiny. This book provides an in-depth analysis of current issues concerning the relations of various anti-abuse rules to each other and their impact on the application of tax treaties. The topics include the following: domestic general anti-avoidance rules (GARs); domestic specific anti-avoidance rules (SARs) (including controlled foreign company rules); minimum holding periods; indirect transfers of immovable property, shares, and rights; limitation on benefits; residence criteria in tax treaties; tax treatment of sportspersons and entertainers; the principal purpose test of Article 29 (9) OECD Model (2017); and influence of European Union Law on tax treaty abuse. The chapters are revised and expanded versions of papers presented at the 30th Viennese Symposium on International Tax Law held on 12 June 2023 at Vienna University of Economics and Business. Each author offers an in-depth analysis of a particular topic, drawing on the most recent scientific research. This is the only book available to offer such a wide-ranging, detailed, and practical analysis of how the full range of anti-abuse rules interacts with tax treaties. It will prove of immeasurable value to practitioners and law firms active in tax planning, tax consultants, academics and researchers in international tax law and counsel for companies involved in international business.…
Seller Inventory # 00104297113
- Title
- Timing of Behavior: Neural, Psychological, and Computational Perspectives
- Author
- David A Rosenbaum
- Publisher
- MIT Press Ltd
- Publication year
- 1998
- Condition
- Good
- Binding
- Hardback
- Language
- English
- ISBN 10
- 0262181886
- ISBN 13
- 9780262181884
Athletes and musicians demonstrate the levels to which humans can ascend in the timing of behavior. But even common actions, such as opening a door or bringing a cup to one's lips, reveal how we organize our behavior temporally. When there is damage to the nervous system and the ability to time behavior breaks down, we become aware of how many things must go right for timing not to go terribly wrong. In recent years, there has been a considerable growth of interest among cognitive and brain scientists in the timing aspects of human behavior. This volume presents cutting-edge research on the production, perception, and memory of timed events. Empirical chapters discuss a variety of tasks ranging from locomotion to finger-tapping. Theoretical chapters provide quantitative models for topics as diverse as eyeblink conditioning and posture during walking. Other chapters discuss the neuroanatomical bases of timing behavior.
Contributors: Lorraine G. Allan, Eric L. Amazeen, Polemnia G. Amazeen, Heather Jane Barnes, Steven Boker, Darlene H. Brunzell, June-Seek Choi, Russell M. Church, Charles E. Collyer, Christopher Connolly, Frederick J. Diedrich, John Gibbon, Roderic Grupen, Kathleen Y. Haaland, Deborah L. Harrington, Kjeldy Haugsjaa, Kenneth G. Holt, John J. Jeka, Bruce A. Kay, Michael Kubovy, Tiffany Mattson, Warren Meck, John W. Moore, Trevor Penney, Bruno H. Repp, David A. Rosenbaum, Kamal Souccar, Michael T. Turvey, Jonathan Vaughan, William H. Warren, Jr.
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