Anlässlich des 100. Geburtstags von Paul Parin untersuchen die AutorInnen im vorliegenden Buch die Entwicklung und Ausbreitung der Ethnopsychoanalyse im deutschsprachigen Raum nach der Jahrtausendwende. Im Fokus der ethnopsychoanalytischen Forschung steht heute die Gegenübertragung der ForscherInnen, mit deren Hilfe die Schleichwege des Unbewussten in transkulturellen und postkolonialen Kontexten besser verstanden werden können. Die AutorInnen zeigen die Anwendung ethnopsychoanalytischer Methodik in interdisziplinären Forschungs- und Praxisfeldern.

Analysis of notion, roots und measures of treaty abuseThe OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies on analyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.

Analysis of notion, roots und measures of treaty abuseThe OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies on analyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.

Gesellschaftliche Multikulturalität spiegelt sich auch in Kindertageseinrichtungen wider, die von Kindern mit unterschiedlichen sozialen, sprachlichen und kulturellen Hintergründen besucht werden. Diese Arbeit untersucht sprachliche Interaktionen in multikulturellen Kindergärten im Detail und betrachtet sie im Hinblick auf Fragen der Verständigung. Sie ist transdisziplinär zwischen Ethnologie und Psycholinguistik angelegt und basiert auf teilnehmender Beobachtung in zwei Kindergärten, Videoanalysen von Kind-Kind-Interaktionen sowie Gesprächen und Interviews mit Erzieherinnen.

In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between “abuse” and “use” of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills.This award-winning book compares the GAARs and judicial anti-avoidance approaches of Germany, the UK and the EU. It gives a deep insight into the predominant legal traditions of the Western World, comprehensively analyses case-law and offers unique perspectives on tax law across jurisdictions. This book reveals that there is no other feature of tax law that provides a better insight into a country’s tax system than its anti-avoidance rules. GAARs and their historical background reveal so much about judicial perspectives on taxation and legal interpretation, citizens’ tax morale, drafters’ inclinations for technical or principled drafting or legislators’ willingness to confront politically sensitive issues. Understanding the role of GAARs ultimately also reveals whether they are a suitable means to counteract tax avoidance effectively.The Book is awarded the "Wolfgang Gassner-Wissenschaftspreis 2016" and the "Erwin-Wenzl-Preis 2016".

Die Autorin untersucht die vielfältigen Wechselwirkungen und Spannungen in der innerorganisationalen Zusammenarbeit im Kontext der Entwicklungszusammenarbeit am Beispiel deutscher Entwicklungsorganisationen in Peru und Bolivien. Der ethnographische Zugang ermöglicht ein fundiert-kritisches Hinterfragen und zeigt eindrücklich auf, dass nicht nur kulturelle Differenzen, sondern insbesondere auch Machtungleichheiten die Zusammenarbeit prägen und interkulturelle Themen verstärkt auf der Organisationsebene konzeptionell verankert werden müssen.