This chapter examines global tax governance. By assuming that the term global tax governance is used to impose outcomes on people, the question that should be asked would be, if this is true, and... Show moreThis chapter examines global tax governance. By assuming that the term global tax governance is used to impose outcomes on people, the question that should be asked would be, if this is true, and countries still follow these outcomes by the Organization for Economic Development and Co-operation (OECD), under what conditions can the model of global tax governance be feasible and legitimate for both developed and developing countries? The chapter begins by looking at the recent international tax standards, mainly exchange of information and BEPS as developed by the OECD with the political mandate of the G20. It then addresses the use of soft law vs. hard law to introduce international tax standards, before considering the role of developing countries in the BEPS Inclusive Framework and the peer review of the BEPS Minimum Standards. Finally, the chapter studies the validity of the outcome of these international tax standards and discusses the role of the actors in global tax governance. Show less
Avec Le Sel et le soufre, Anna Langfus opte délibérément pour la fiction, voie royale à ses yeux pour instaurer la distance nécessaire à l’expression du traumatisme et aussi à sa réception, du côté... Show moreAvec Le Sel et le soufre, Anna Langfus opte délibérément pour la fiction, voie royale à ses yeux pour instaurer la distance nécessaire à l’expression du traumatisme et aussi à sa réception, du côté du lecteur. Or cette mise à distance passe notamment par un travail sur les impressions sensibles qui sont celles du Je narrateur, et qui expriment indirectement son expérience. Dans un premier temps, cet article s’attache à analyser ces impressions sensibles – surtout visuelles mais également auditives et tactiles. Celles-ci révèlent un attachement au détail, au fragment du réel qui, au niveau de l’histoire, permet seul à l’héroïne de faire face à l’horreur ; or cette manière de se centrer sur un détail – main qui se rétracte sous un coup de matraque, gros orteil sortant de la chaussette trouée d’un mort – ne joue pas seulement au niveau de l’histoire mais aussi comme un procédé littéraire (celui de la synecdoque) producteur d’images capables d’exprimer indirectement l’horreur. Dans un deuxième temps, nous explorons un autre type d’impressions visuelles : celles qui sont produites par le rêve et l’hallucination, particulièrement fréquents dans le roman. Si les rêves fonctionnent de manière passablement conventionnelle, mettant à nu les désirs inconscients de l’héroïne, les hallucinations correspondent parfois à un passage à vide de l’héroïne, résultant en des images qui sont mieux à même de communiquer l’horreur que la simple narration des faits. Show less
Amarasinghe, Kalaycı, and van Aerde study the Silk Road network as an object of political infrastructure. Their aim is to shed light on the modern “Belt and Road Initiative” (BRI) project led by... Show moreAmarasinghe, Kalaycı, and van Aerde study the Silk Road network as an object of political infrastructure. Their aim is to shed light on the modern “Belt and Road Initiative” (BRI) project led by China. The authors begin their investigation by highlighting the Silk Road’s intricate history, composed of multiple agents ranging from individuals to empires. They scrutinize the normative historiography of the Silk Road and pinpoint the problematic areas in the narrative. Their focus is mainly to identify the Chinese contributions to this Eurasian project, as well as how the current narrative is selectively exploited by the BRI project as a proxy for China’s ambition to achieve global governance. Show less
The solution for the devastating wars that ravaged Europe in the twentieth century: this is the most widespread narrative about European integration starting in the aftermath of World War II. This... Show moreThe solution for the devastating wars that ravaged Europe in the twentieth century: this is the most widespread narrative about European integration starting in the aftermath of World War II. This chapter will provide a complementary narrative, a narrative that situates the impetus for European cooperation and integration in a changing global context from World War I onward and one that as a result brings in the colonial dimension ofEuropean cooperation projects and narratives.After World War I, the position of Europe in the world changed profoundly and an intense sense of crisis sweptacross Europe. This was not just the result of the war in Europe as is generally emphasised, it was also the resultof developments elsewhere. Concerns over the rise of the USA, the creation of the Soviet Union, the growingeconomic and political importance of the British Dominions and Latin America as well as the rise of Japan werecoupled with fear about large scale unrests in the colonial world. Particularly these latter fears were linked tothe future of European colonial empires and concomitantly the economic and geopolitical future andcivilisational standing of Europe in the world. When studied from this perspectives it becomes clear that manyof the actors examined in the interwar literature argued for various forms of European cooperation inspiredboth by their experience of the Great War in Europe and a form of existential fear that Europe might lose itsposition at the top of the geopolitical, civilisational and racial ladder.The chapter illustrates this complementary narrative by analysing the writings and projects of a number ofinterwar Europeanists, including both state and non-state actors. It will moreover demonstrate how colonieswere an essential part of interwar European projects and how they continued to be so well up todecolonisation. Show less
On 26 July 2012, Mario Draghi declared in front of a group of about 200 London business people that he would do ‘whatever it takes to save the euro’.1 These seven words have been analysed to have... Show moreOn 26 July 2012, Mario Draghi declared in front of a group of about 200 London business people that he would do ‘whatever it takes to save the euro’.1 These seven words have been analysed to have made all the difference.2 By doing so, the European Central Bank (ECB) effectively ended a long period of uncertainty and indecisiveness. The markets needed a strong signal so that they knew that the young European currency would be supported politically and economically. After summer 2012, the euro area did not experience the same level of crisis, although the sovereign debt crisis was truly resolved only in 2015 and there were still challenging times until then. Show less
Palliative care has been developing since the 1960s as a form of caregiving that focuses on the relief of suffering when there is no prospect of a cure or when a patient is at the end of life....Show morePalliative care has been developing since the 1960s as a form of caregiving that focuses on the relief of suffering when there is no prospect of a cure or when a patient is at the end of life. Originating in the UK and US, palliative care has been taken up by global institutions such as the World Health Organization (WHO), and implemented in various cultural and socioeconomic settings. Anthropological studies have long been highlighting the wide variety of experiences and needs in illness and dying and have problematised the supposedly universal ideas behind palliative care. After a brief discussion of the historical and institutional development of palliative care, this entry highlights the links between palliative care principles and notions of a good death. It then turns to the medicalisation of death and the primacy of choice in palliative care discourses. It elaborates on anthropological studies that have observed how palliative care comes to relate to existing end-of-life care practices and the diversity with which local practitioners and care recipients give shape to this new care paradigm. Finally, it discusses various cultural and moral attitudes towards disclosure and concealment of dying as a site of friction in palliative care. Show less
This chapter explores the lawful contours of a growing phenomenon – the administration of criminal justice by non-state armed groups in territories under their control. It highlights a steadily... Show moreThis chapter explores the lawful contours of a growing phenomenon – the administration of criminal justice by non-state armed groups in territories under their control. It highlights a steadily mounting body of international practice recognizing the lawfulness of the ‘de facto’ processes as dependent on how – rather than by whom – justice is administered and considers the conditions that international law places on such justice. These include the core standards of independence and impartiality, fair trial guarantees, respect for the principle of legality and the nature of the crimes, which pose myriad challenges in practice in the context of de facto justice. Among others, the chapter flags the particular implications of increased resort by non-state actors (like states) to broad terrorism-related crimes as a basis for prosecution. Finally, as meeting the standards required of de facto justice will generally depend on external support, the chapter questions whether under international law states can – or in certain circumstances should – cooperate with or recognize such processes consistently with international law. In an area of dynamic legal and practical development, the chapter reveals a landscape that is evolving to meet the realities of the changing nature of non-state actors’ exercise of power and control, but where tensions, uncertainties and paradoxes remain. Show less
In this chapter, Gijsbert Rutten, Iris Van de Voorde and Rik Vosters, refine the Labovian distinction based primarily on the type of language learning involved by bringing in the contact-based... Show moreIn this chapter, Gijsbert Rutten, Iris Van de Voorde and Rik Vosters, refine the Labovian distinction based primarily on the type of language learning involved by bringing in the contact-based insights of Milroy (2007) on this issue. Exploring the extent to which the transmission-diffusion distinction can also apply to orthographic, rather than phonological or morphosyntactic, changes, the authors discuss a range of different examples of both transmission and – various subtypes of – diffusion, mostly from Dutch, German and English. Their central argument is that diffusion must be seen as the dominant driver of orthographic change, but transmission-type changes are also possible in specific historical contexts, for instance in relation to explicit instruction in schools or in closely-knit social networks. Building on different examples and cases, the chapter also explains the link between diffusion and supralocalization, as local and regional spelling practices in medieval times give way to more supraregional writing traditions in postmedieval times. As such, these processes of geographical diffusion of innovations across communities often lay the ground work for later standardization efforts. However, by discussing a slightly more elaborate case study on spelling change and pluricentricity in Dutch language history, the authors show how the development of such supraregional writing traditions often leads not only to linguistic standardization, but also results in a linguistic landscape which can best be described as pluricentric, consisting of different national and regional normative centers from which innovations spread Show less
Civilian self-protection is often associated with nonviolent means of protection. This chapter questions this view and argues that certain types of armed self-defence can be understood as... Show moreCivilian self-protection is often associated with nonviolent means of protection. This chapter questions this view and argues that certain types of armed self-defence can be understood as expressions of civilian protection agency. Specifically, it examines the consequences of the activities of community-initiated part-time militias during the war in Mozambique, drawing on a data set of violent events compiled from archival sources and interviews. Through this case study, it explores in what ways and under what conditions these more contentious and more risky forms of civilian self-protection help reduce violence against civilians during wartime and contribute to protection outcomes. The chapter shows how any effect in terms of protection was a temporary one, as the rebels quickly adapted and learned how to respond to the new armed challenge. Overall, the chapter emphasizes the dynamic character of war, shaped by learning processes on both the part of civilians and rebels. Show less
This chapter offers an inquiry into how EMU has been conceptualized in the European Union by analysing the path taken over the past five decades. The definition of what is on the agenda, and... Show moreThis chapter offers an inquiry into how EMU has been conceptualized in the European Union by analysing the path taken over the past five decades. The definition of what is on the agenda, and considered part of the scope of EMU, has had a major impact on what EMU actually covers. In the early years, the focus was on exchange rates, policy coordination, and central banking. In the second part, macroeconomic policy coordination with limits on budgetary deficits and public debt took centre stage. The third period added the importance of banking regulation. The most recent period is branching out into the early steps of fiscal federalism. These topics had been considered when conceptualizing early plans, but had not been developed, as there was insufficient consensus for actionable points, leading to asymmetries. Revisions to EMU followed the various crises, for example the financial crisis and sovereign debt crisis, and most recently the COVID-19 crisis. Theories of European economic and political integration impacted the creation of EMU at the time of its design, but the pragmatic understanding of what was feasible was at least as important for determining what became part of the institutional design of EMU. Show less
