SEARCH ENGINE OPTIMISATION
Taxation Issues In A Federal State And Economic Groupings With Concurrent Taxing Authorities : Proceedings Of A Seminar Held In Geneva In 1996 During The 50th Congress Of The International Fiscal Association
The formation of economic groupings to foster free trade among sovereign member states is one of the most remarkable developments of the second half of the 20th century. These groupings, unlike those of a federal state, fall short of political union status. In the area of taxation, however, an economic grouping and a federal state with concurrent taxing authorities share common issues.The papers in this book were prepared for a recent panel on the subject at the 50th Congress of the International Fiscal Association (IFA). The panel brought participants from various parts of the globe together to examine the United States of America, Australia, and Brazil as federal states and the European Union as a non-federal economic grouping.The conference discussion centered on four principles:non-discrimination and the notion that free trade could only be achieved if the individual member states were prohibited from using local tax measures to inhibit the free flow of goods and services within the zone; 'locational neutrality,' limiting the ability of local taxing authorities to enact taxing measures which, for example, give tax incentives to enterprises of another member state and which result in distortions in the economy, and 'national coherence', the often-advocated solution to this result; enforcement and collection of taxes; and desirability of having the member states of the federal states or economic grouping uniformly bound by international commitments made by their central authority.Through these various topics emerges the conclusion that, despite the universal recognition that the taxing power of individual member states must be limited, no single solution will achieve the overriding goal of the free flow of goods, capital, and people.
The Thirteenth International Conference on Basement Tectonics was held on the campus of Virginia Polytechnic Institute and State University in Blacksburg, Virginia from June 2 -6, 1997. The oral presentations and discussions over three days covered a wide range of topics, and provided the international audience with a perspective on scientific efforts underway around the world. The conference participants were able to attend two separate field trips: (I) a pre-conference trip guided by Professor Robert Hatcher of the University of Tennessee, Knoxville, examined the Basement rocks in the North Carolina -Tennessee region of the Appalachian Mountains, and (2) a mid-conference field trip guided by A.K. Sinha, convener of the conference, allowed participants to examine the complex rock associations and structures of the> 1000 m.y. old basement rocks in Virginia. Both the field trip guidebooks and abstract volumes were published for the conference. The meeting brought together scientists from more than 14 countries. Their participation, and the fiscal success of the meeting would not have been possible without the support of the Department of Geological Sciences, the College of Arts and Sciences (VPI&SU) and the Basement Tectonics Association. Their support is gratefully acknowledged. As Chairman of the Organizing Committee, I would like to thank Margie Sentelle, Jay Thomas, Peter Welch, and Barry Robinson for the smooth operation of the conference.
This thesis describes the first demonstration of a cooperative optical non-linearity based on Rydberg excitation. Whereas in conventional non-linear optics the non-linearity arises directly from the interaction between light and matter, in a cooperative process it is mediated by dipole-dipole interactions between light-induced excitations. For excitation to high Rydberg states where the electron is only weakly bound, the dipole-dipole interactions are extremely large and long range, enabling an enormous enhancement of the non-linear effect. Consequently, cooperative non-linear optics using Rydberg excitations opens a new era for quantum optics enabling large single photon non-linearity to be accessible in free space for the first time. The thesis describes the theoretical underpinnings of the non- linear effect, the pioneering experimental results and implications for experiments in the single photon regime.
SEARCH ENGINE OPTIMISATION Articles
SEARCH ENGINE OPTIMISATION Books
SEARCH ENGINE OPTIMISATION