The essence of this second edition, under the revised title Teacher as Traveler: Enhancing the Intercultural Development of Teachers and Students, is to examine the development of intercultural competence through various dimensions of student travel, study abroad and intercultural encounters. Cushner, who has traveled with students and teachers to all seven continents for more than 40 years, uses his firsthand experiences as the foundation to introduce essential concepts related to cross-cultural communication and intercultural interaction and to point out strategies educators can employ to enhance intercultural learning. This second edition reflects the considerable research that has occurred in recent years that has helped us better understand the impact and design of international travel experiences that have the potential to enhance intercultural development. In addition to updated research, the chapters examine new study abroad initiatives while looking closely at the critical role that guided teacher-led experience plays in facilitating intercultural growth and development.
In this “beautiful, heartfelt, and ultimately important story about love, kinship, gratitude, and miracles” (Elizabeth Gilbert, #1 New York Times bestselling author), a beloved high school English teacher with terminal brain cancer undertakes a cross-country journey to reunite with his former students in order to find out if he made a difference and discovers what is truly important in life along the way. David Menasche lived for his work as a high school English teacher. His passion inspired his students, and between lessons on Shakespeare and sentence structure, he forged a unique bond with his kids, buoying them through personal struggles while sharing valuable life lessons. When brain cancer ultimately stole David’s vision, memory, mobility, and—most tragically of all—his ability to continue teaching, he was devastated by the thought that he would no longer have the chance to impact his students’ lives each day. But teaching was something Menasche just couldn’t give up. Undaunted by the difficult road ahead of him, he decided to end his treatments and make life his classroom. He turned to Facebook with an audacious plan: a journey across America—by bus, by train, by red-tipped cane—in hopes of seeing firsthand how his kids were faring in life. Had he made a difference? Within forty-eight hours of posting, former students in more than fifty cities replied with offers of support and shelter. Traveling more than eight thousand miles from Miami to New York, and visiting hundreds of his students, David’s fearless journey explores the things we all want and need out of life—family, security, independence, love, adventure—and forces us to stop to consider what truly matters in life. Evocative, moving, and inspirational, Priority List “is a rousing testimony to the ways in which, in the face of death, living fully in the present moment becomes possible” (Publishers Weekly).
Sir Arthur Conan Doyle is obsessed with a legendary red book. Its peculiar stories have come to life, and rumors claim that it has rewritten its own endings. Convinced that possessing this book will help him write his ever-popular Sherlock Holmes stories, he takes on an unlikely partner, John Patrick Scott, known to most as a concert musician and paranormal investigator. Although in his humble opinion, Scott considers himself more of an ethereal archeologist and a time traveler professor. Together they explore lost worlds and excavate realms beyond the knowledge of historians when they go back in time to find it. .... Silent Meridian reveals the alternative histories of Conan Doyle, H.G. Wells, Houdini, Jung and other notable liuminaries in the secret diaries of a new kind of Doctor Watson, John Patrick Scott, in an X Files for the 19th century. -- Cover, page [4]
An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021-23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
This book provides an overview of the effectiveness of tax treaty arbitration and the approach towards recent legislative changes in 36 countries across the globe.