Under modernity, time is regarded as linear and measurable by clocks and calendars. Despite the historicity of clock-time itself, the modern concept of time is considered universal and culturally neutral. What Walter Benjamin called "homogeneous, empty time" founds the modern notions of progress and a uniform global present in which the past and other forms of time consciousness are seen as superseded. In Translating Time, Bliss Cua Lim argues that fantastic cinema depicts the coexistence of other modes of being alongside and within the modern present, disclosing multiple "immiscible temporalities" that strain against the modern concept of homogeneous time. In this wide-ranging study-encompassing Asian American video (On Cannibalism), ghost films from the New Cinema movements of Hong Kong and the Philippines (Rouge, Itim, Haplos), Hollywood remakes of Asian horror films (Ju-on, The Grudge, A Tale of Two Sisters) and a Filipino horror film cycle on monstrous viscera ...
The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.
Product details
- Hardback | 468 pages
- 155 x 231 x 25mm | 790g
- 18 Feb 2015
- Cambridge University Press
- Cambridge, United Kingdom
- English
- 0521516323
- 9780521516327
- 1,377,679
Download International Taxation of Permanent Establishments : Principles and Policy (9780521516327).pdf, available at ebookdownloadfree.co for free.
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