International Income Taxation of Cross-Border Electronic Commerce Transactions - A United States-German-New Zealand Case Study

2005 ◽  
Author(s):  
Georg Seitz
Keyword(s):  
United States ◽  
New Zealand ◽  
Electronic Commerce ◽  
Income Taxation ◽  
Cross Border

scholarly journals Cross-border transmissions of delta substrain AY.29 during Olympic and Paralympic Games

2021 ◽  
Author(s):  
Takahiko Koyama ◽  
Reitaro Tokumasu ◽  
Kotoe Katayama ◽  
Ayumu Saito ◽  
Michiharu Kudo ◽  
...  
Keyword(s):  
United States ◽  
Phylogenetic Analysis ◽  
New Zealand ◽  
Lead Time ◽  
Olympic Games ◽  
Multiple Introductions ◽  
Cross Border ◽  
Distinct Strain ◽  
Alpha Variant ◽  
Paralympic Games

Tokyo Olympic and Paralympic Games, postponed for COVID-19 pandemic, were finally held in summer of 2021. Just before the games, alpha variant was being replaced with more contagious delta variant (B.1.617.2). AY.4 substrain AY.29, which harbors two additional characteristic mutations of 5239C>T (NSP3 Y840Y) and 5514T>C (NSP3 V932A), emerged in Japan and became the dominant strain in Tokyo by the time of the Olympic Games. As of October 18, 98 AY.29 samples are identified in 16 countries outside of Japan. Phylogenetic analysis and ancestral searches identified 46 distinct introductions of AY.29 strains into those 16 countries. United States has 44 samples with 10 distinct introductions, and United Kingdom has 13 distinct AY.29 strains introduced in 16 samples. Other countries or regions with multiple introductions of AY.29 are Canada, Germany, South Korea, and Hong Kong while Italy, France, Spain, Sweden, Belgium, Peru, Australia, New Zealand, and Indonesia have only one distinct strain introduced. There exists no unambiguous evidence that Olympic and Paralympic Games induced cross-border transmission of the delta substrain AY.29. Since most of unvaccinated countries are also under sampled for genome analysis with longer lead time for data sharing, it will take longer to capture the whole picture of cross-border transmissions of AY.29.

scholarly journals A Teaching Case Study: Roxy Music Limited

2005 ◽  
Vol 1 (2) ◽  
pp. 15-18
Author(s):  
Yvonne P. Shanahan ◽  
Morris W. Shanahan
Keyword(s):  
United States ◽  
United Kingdom ◽  
New Zealand ◽  
United States Of America ◽  
The United States ◽  
Teaching Case ◽  
The United Kingdom

Roxy Music Limited is a wholesale supplier of Compact Discs (CDs), Music Cassettes, Videos and, more recently DVDs, in the New Zealand music and entertainment market. All products are imported from Germany, the United Kingdom, the United States of America or Holland. Product arrives in boxes of 1,000 units. For the purpose of this case, we are focusing on CD sales.

The geopolitics of Pakistan’s 2018 greylisting by the Financial Action Task Force

2021 ◽  
pp. 002070202110164
Author(s):  
Abdur Rehman Shah
Keyword(s):  
United States ◽  
Task Force ◽  
The United States ◽  
Financial Action Task Force ◽  
Cross Border ◽  
Economic Coercion ◽  
Financial Action Task ◽  
Financing Of Terrorism ◽  
Trump Administration

This article argues that, in addition to the valid reasons for Pakistan’s greylisting by the Financial Action Task Force (FATF) in 2018, geopolitical dynamics also played a crucial role behind this development. While the United States (US) under the Trump administration pushed Pakistan to seek an end to “the longest war” in Afghanistan, India, hoping to curb cross-border terrorism, capitalized on this momentum to pressure Pakistan. In order to hastily greylist Pakistan, institutional procedures of the FATF were thus disregarded. The case study demonstrates how economic coercion was used to push Pakistan to accept US and FATF demands. This article argues that Pakistan’s greylisting has created a win-for-all scenario for now. But these gains should not be overrated. Pakistan’s implementation of FATF requirements faces significant structural limitations. Still, the consensus between major actors underscores the potential of the FATF to counter money laundering and financing of terrorism globally.

Regulating Cross-border Higher Education: A Case Study of the United States

2012 ◽  
Vol 26 (2) ◽  
pp. 147-172 ◽  
Author(s):  
Jason E Lane ◽  
Kevin Kinser ◽  
Daniel Knox
Keyword(s):  
Higher Education ◽  
United States ◽  
The United States ◽  
Cross Border

“Playing With Apartheid”: Irish and South African Rugby, 1964–19891

2020 ◽  
pp. 1-17
Author(s):  
Chris Bolsmann
Keyword(s):  
United States ◽  
South Africa ◽  
New Zealand ◽  
South African ◽  
Significant Role ◽  
The United States ◽  
Moral Agents ◽  
Important Site

The struggle against apartheid was fought on many fronts. Internationally, the Anti-Apartheid Movement (AAM) across a number of countries engaged in a range of activities that highlighted the atrocities of the Pretoria regime and the plight of the majority in South Africa. An important site of struggle against apartheid was in the sports sphere. Ireland and the Irish AAM played a significant role in this regard. The AAMs in Australia, Britain, Ireland, New Zealand, and the United States, among others, recorded victories against apartheid through demonstrations, boycotts, and the ban on participation of South African teams in international tours, tournaments, and events. A number of scholars have highlighted the role of the international AAM and its campaigns against apartheid sport. To date, historical studies of the anti-apartheid struggle and South African sport have primarily focused on Britain and New Zealand and, to a lesser extent, the United States. Irish sporting contacts with South Africa extend back over a century. Thus, focusing on the case study of Irish AAM activism against segregated sport further adds to the literature on the sports boycott and the struggle against apartheid. This article draws on Jacob Dlamini’s notion of “moral agents” in understanding players’, teams’, and sports associations’ decisions to continue to play with apartheid, despite international opposition. Drawing from archives in Ireland and South Africa, this article adds new details to the struggle against apartheid rugby in South African sport between 1964 and 1989.

The Internationalization of Craft Beer

2020 ◽  
pp. 255-272
Author(s):  
Martin Stack
Keyword(s):  
United States ◽  
The United States ◽  
Internationalization Process ◽  
Cross Border ◽  
Craft Beer ◽  
International Linkages ◽  
International Operations ◽  
Global Diffusion ◽  
National Borders

Historically, little beer has crossed national borders, and the notion of small, locally oriented breweries exploring international operations seems unlikely. Yet, the market for craft beer has changed tremendously since the 1970s, and international linkages have played an important role in these changes. While the most immediate cross-border manifestation of these connections is exports, this chapter argues for a broader conceptualization of this development. The very fact that the terms “craft beer” and “craft brewery” are commonplace throughout the beer world can be taken as examples of an internationalization process which also includes fundamental steps such as the global diffusion of beer styles and brewing techniques. To help illustrate this process, the chapter develops a case study examining the evolution of craft beer in the United States.

Effectiveness of Programs for the Prevention of Child Sexual Abuse

2020 ◽  
Vol 25 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Amaia Del Campo ◽  
Marisalva Fávero
Keyword(s):  
United States ◽  
Sexual Abuse ◽  
New Zealand ◽  
Critical Analysis ◽  
Prevention Programs ◽  
The United States ◽  
Sexual Abuse Prevention ◽  
Negative Effects ◽  
The United Kingdom ◽  
Methodological Considerations

Abstract. During the last decades, several studies have been conducted on the effectiveness of sexual abuse prevention programs implemented in different countries. In this article, we present a review of 70 studies (1981–2017) evaluating prevention programs, conducted mostly in the United States and Canada, although with a considerable presence also in other countries, such as New Zealand and the United Kingdom. The results of these studies, in general, are very promising and encourage us to continue this type of intervention, almost unanimously confirming its effectiveness. Prevention programs encourage children and adolescents to report the abuse experienced and they may help to reduce the trauma of sexual abuse if there are victims among the participants. We also found that some evaluations have not considered the possible negative effects of this type of programs in the event that they are applied inappropriately. Finally, we present some methodological considerations as critical analysis to this type of evaluations.

Gendered differences in emigration and mobility perspectives among European researchers working abroad

2014 ◽  
Vol 7 (1) ◽  
pp. 33-41 ◽  
Author(s):  
Elisabeth Scheibelhofer
Keyword(s):  
United States ◽  
Qualitative Research ◽  
Qualitative Study ◽  
Social Relations ◽  
The United States ◽  
Research Strategy ◽  
The Future ◽  
Highly Skilled

This paper focuses on gendered mobilities of highly skilled researchers working abroad. It is based on an empirical qualitative study that explored the mobility aspirations of Austrian scientists who were working in the United States at the time they were interviewed. Supported by a case study, the paper demonstrates how a qualitative research strategy including graphic drawings sketched by the interviewed persons can help us gain a better understanding of the gendered importance of social relations for the future mobility aspirations of scientists working abroad.

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