{"title":"Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two), First Edition","authors":"","doi":"10.1787/1e0e9cd8-en","DOIUrl":"https://doi.org/10.1787/1e0e9cd8-en","url":null,"abstract":"","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129440481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two)","authors":"","doi":"10.1787/782bac33-en","DOIUrl":"https://doi.org/10.1787/782bac33-en","url":null,"abstract":"","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125795030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-18DOI: 10.1007/978-1-349-12918-8_30
Ann C. M. Taylor
{"title":"China (People’s Republic of)","authors":"Ann C. M. Taylor","doi":"10.1007/978-1-349-12918-8_30","DOIUrl":"https://doi.org/10.1007/978-1-349-12918-8_30","url":null,"abstract":"","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132799982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Making Dispute Resolution More Effective – MAP Peer Review Report, People's Republic of China (Stage 2)","authors":"","doi":"10.1787/2819971c-en","DOIUrl":"https://doi.org/10.1787/2819971c-en","url":null,"abstract":"","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"23 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131805535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Iceland","authors":"","doi":"10.1787/7bde2778-en","DOIUrl":"https://doi.org/10.1787/7bde2778-en","url":null,"abstract":"","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124293189","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Traditional sexual mores vary greatly from one area to another, but promiscuity, and prostitution in particular, of the type encountered in Western Society, is rare in New Guinea culture (BurtonBradley, 1972). While in some traditional groups premarital sexual experience is common, disapproval of promiscuity of married women is virtually universal, although Malinowski (1932) has described how a Trobriand Chief married young women and prostituted them. Contact with Western civilization has modified these traditional restrictions, most noticeably in urban areas, and diverse new patterns of sexual behaviour have emerged. Venereal disease was probably introduced to New Guinea, either directly or indirectly, by Europeans (Maddocks, 1967a). Whereas it is likely that early European sailors or explorers introduced gonorrhoea, the coloured followers of these Europeans were probably responsible for the introduction ofDonovanosis. The Australian aborigines and inhabitants of some islands between Australia and New Guinea, themselves heavily infected with this latter disease, possibly transmitted it to their Papuan neighbours. It was noted that labourers returning from the Queensland canefields were infected (British New Guinea Report, 1900). Following its introduction, the transmission of venereal infection was facilitated by ritual promiscuity associated with certain ceremonies and by the greater ease of communication introduced by European control. Some children, and possibly some adults, were probably infected with Donovanosis by direct body contact with their parents or relatives (Zigas, 1971). Gonorrhoea, which is almost certainly the most common venereal infection, occurs throughout Papua New Guinea. In New Ireland depopulation by 27-1 per cent. between 1930 and 1951 has been attributed to this disease (Gunther, 1972). Donovanosis, while generally rarer than gonorrhoea, is very
{"title":"Papua New Guinea","authors":"Gavin Hart, Taurama","doi":"10.1787/607d9e64-en","DOIUrl":"https://doi.org/10.1787/607d9e64-en","url":null,"abstract":"Traditional sexual mores vary greatly from one area to another, but promiscuity, and prostitution in particular, of the type encountered in Western Society, is rare in New Guinea culture (BurtonBradley, 1972). While in some traditional groups premarital sexual experience is common, disapproval of promiscuity of married women is virtually universal, although Malinowski (1932) has described how a Trobriand Chief married young women and prostituted them. Contact with Western civilization has modified these traditional restrictions, most noticeably in urban areas, and diverse new patterns of sexual behaviour have emerged. Venereal disease was probably introduced to New Guinea, either directly or indirectly, by Europeans (Maddocks, 1967a). Whereas it is likely that early European sailors or explorers introduced gonorrhoea, the coloured followers of these Europeans were probably responsible for the introduction ofDonovanosis. The Australian aborigines and inhabitants of some islands between Australia and New Guinea, themselves heavily infected with this latter disease, possibly transmitted it to their Papuan neighbours. It was noted that labourers returning from the Queensland canefields were infected (British New Guinea Report, 1900). Following its introduction, the transmission of venereal infection was facilitated by ritual promiscuity associated with certain ceremonies and by the greater ease of communication introduced by European control. Some children, and possibly some adults, were probably infected with Donovanosis by direct body contact with their parents or relatives (Zigas, 1971). Gonorrhoea, which is almost certainly the most common venereal infection, occurs throughout Papua New Guinea. In New Ireland depopulation by 27-1 per cent. between 1930 and 1951 has been attributed to this disease (Gunther, 1972). Donovanosis, while generally rarer than gonorrhoea, is very","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129918482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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