This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into effective client communications.
Emergent Computation is concerned with recent applications of Mathematical Linguistics or Automata Theory. This subject has a primary focus upon "Bioinformatics" (the Genome and arising interest in the Proteome), but the closing chapter also examines applications in Biology, Medicine, Anthropology, etc. The book is composed of an organized examination of DNA, RNA, and the assembly of amino acids into proteins. Rather than examine these areas from a purely mathematical viewpoint (that excludes much of the biochemical reality), the author uses scientific papers written mostly by biochemists based upon their laboratory observations. Thus while DNA may exist in its double stranded form, triple stranded forms are not excluded. Similarly, while bases exist in Watson-Crick complements, mismatched bases and abasic pairs are not excluded, nor are Hoogsteen bonds. Just as there are four bases naturally found in DNA, the existence of additional bases is not ignored, nor amino acids in addition to the usual complement of 20. Can there be more than "64" possible codons? RNA is examined from the point of view of Nussinov plots. All information is presented from the point of view of regular, context-free, and context sensitive languages, as well as Turing machines and Sequential Machines (and their corresponding semi-groups). Relationships to other subjects of mathematics such as Complex numbers, Quaternions, Algebraic-Topology, and Knot Theory are also mentioned. An examination is made of Splicing Systems as well as Dominoes. Shortcomings illustrating the dangers of mathematical abstractions that ignore biochemistry are pointed out. The papers examine the subjects of interest from the point of view of applying language theory to search for new results, but also as biological-automatons (implementations or machines) to do calculations. This book will be of value to those studying Bioinformatics, Biochemistry, Computer-Science, Mathematical Linguistics, and Biology, as well as Pharmacology (with the possible promise of medically active artificial DNA, RNA, and proteins). Laboratory results to demonstrate the usefulness of the topics discussed are demonstrated both in vitro and in vivo.
The works of Edward Sapir (1884 - 1939) continue to provide inspiration to all interested in the study of human language. Since most of his published works are relatively inaccessible, and valuable unpublished material has been found, the preparation of a complete edition of all his published and unpublished works was long overdue. The wide range of Sapir's scholarship as well as the amount of work necessary to put the unpublished manuscripts into publishable form pose unique challenges for the editors. Many scholars from a variety of fields as well as American Indian language specialists are providing significant assistance in the making of this multi-volume series.
