Preliminary Material /Michael Allen Williams --Preface /Michael Allen Williams --Abbreviations /Michael Allen Williams --Introduction /Michael Allen Williams --The Term Asaleutos and its Significance /Michael Allen Williams --Immovability in The Three Steles of Seth /Michael Allen Williams --Immovability in Zostrianos /Michael Allen Williams --Immovability in The Apocryphon of John /Michael Allen Williams --Immovability in The Gospel of the Egyptians /Michael Allen Williams --Immovability in The Sophia of Jesus Christ /Michael Allen Williams --The Inclusiveness of the Immovable Race /Michael Allen Williams --The Immovable Race and the Question of Sectarian Sitz im Leben /Michael Allen Williams --Bibliography /Michael Allen Williams --Indices /Michael Allen Williams.

The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn that the VAT systems of almost all countries remain far from the benchmark, and that this is particularly the case when VAT is applied to real estate. This book describes and analyses VAT treatment of real estate transactions in six representative countries: Australia, Canada, Germany, Japan, Mexico, and the United Kingdom. As in any jurisdiction, the VAT schemes covered must accommodate complex factual matrices that demand consistent, fair, and equal treatment. Among these VAT determinants the authors, each an expert in the national tax law of one of the six countries, address the following: types of real estate sales; long versus short term leases; commercial versus residential use; newly constructed versus existing property; status of the parties involved as taxable or non-taxable for VAT; taxable and tax-free supplies; special rules for charities, mooring facilities, aircraft, sports facilities, etc.; subdivision of apartments into title units; commercial residential premises; construction work; cross-border supply of construction work and services; and transfer of a ‘going concern’. The discussions also include the practical areas of accounting for VAT, administrative compliance, personal tax liability, and VAT refund and overpayment certification processes, as well as thorough consideration of relevant case law and examination of frequently litigated matters. Each author has designed his or her chapter to ensure that the technical nuances of each system are explained. An introductory chapter outlines economic theory and preferred VAT treatment of real estate transactions, and compares the variety of solutions applied in the six countries covered. Although a number of legal works exist on real estate under VAT in single jurisdictions, this is the first book to combine a multi-jurisdictional approach with attention to relevant economic theory, allowing for a very useful assessment of best practices. For this reason it is sure to be welcomed by practitioners and academics not only as an overview of the problem areas encountered when designing VAT policy, but also as a reference in applying VAT to real estate transactions.

Relishing her newfound freedom from adomineering brother, Elizabeth wanted only tocontrol her destiny, her power, her heart. Like abird set loose from its cage, she tested her wingswith Cole Williams. But was the Philadelphiabillionaire too hot for her to handle on her firstsolo flight? Retrieving his priceless piece of stolenart was easy, but the man was dangerously sexy.Despite her desire for independence, she couldn'thelp giving in to temptation—and passion—withCole. But then she learned that someone fromher past was hell-bent on finding her—and Colewas the only one who could keep her safe. Couldshe give herself over to his protection…withoutrisking her body and soul?

A winsome, beautifully written, page-turning read of a modern spiritual journey. This is the colorful story of one man's religious path that begins with a fundamentalist Baptist childhood to an adolescence in emergent church spirituality. He moves on through hipster years as a house painter and musician, then marries and enters a seminary in Wisconsin. After years of wearing a black cassock and preparing to be an Anglican priest, and his final bold decision of joining the Catholic Church, Tyler Blanski's tale does not reject suitors of religion, but seduces them. An Immovable Feast is a profound love story told with humor, wisdom and bite. A fresh breeze blows through it, one that perhaps hasn't blown through Christian conversation in a long time. Blanski reminds us that religion is not dead because it is not mortal. It is the liturgy of heaven...on earth.

North Korea and the United States have been officially at war for over 70 years, one of the longest lasting and most unbalanced conflicts in world history, in which a small East Asian state has held its own against a Western superpower for over three generations. With the Western world increasingly pivoting its attention towards Northeast Asia, and the region likely to play a more central role in the global economy, North Korea’s importance as a strategically located country, potential economic powerhouse and major opponent of Western regional hegemony will only grow over the coming decades. This work is the first fully comprehensive study of the ongoing war between the two parties, and covers the history of the conflict from the first American clashes with Korea’s nationalist movement in 1945 and imposition of its military rule over southern Korea to North Korea’s nuclear deterrence program and ongoing tensions with the U.S. today. The nature of the antagonism between the two states, one profoundly influenced by both decolonisation and wartime memory, and the other uncompromising in its attempts to globally impose its leadership and ideology, is covered in detail. Northern Korea is one of very few inhabited parts of the world never to have been placed under Western rule, and its fiercely nationalist identity as a deeply Confucian civilization state has made it considerably more difficult to tackle than almost any other American adversary. This work elucidates the conflicting ideologies and the discordant designs for the Korean nation which have fueled the war, and explores emerging fields of conflict which have become increasingly central in recent years such as economic and information warfare. Prevailing trends in the conflict and its global implications, including the multiple wars that have been waged by proxy, are also examined in detail. An in-depth assessment of the past provides context key to understanding the future trajectories this relationship could take, and how a continuing shift in global order away from Western unipolarity is likely to influence its future. "To understand where the Korean Peninsula might go in the rest of the 21st century, Abrams’ telling of the story of how the two countries got to where they are today is essential.” – ANKIT PANDA, senior editor, The Diplomat "...even those who find his conclusions unpalatable will be forced to weigh them carefully.”– JOHN EVERARD, former British Ambassador to North Korea

"Life Immovable. First Part" by Kostes Palamas, translated by Aristides E. Phoutrides, is a poetic masterpiece that captures the essence of the human experience and the pursuit of personal growth. Palamas's evocative verses explore themes of love, passion, and self-discovery, immersing readers in a world of profound emotions and introspection. Phoutrides's translation maintains the lyrical beauty of Palamas's original work, making this collection accessible to a wider audience. "Life Immovable. First Part" is a testament to Palamas's poetic genius and a celebration of the power of language to evoke profound emotions and insights.

The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.

This book helps to keep track of all day-to-day transactions and statutory records of Cooperative Societies, Trusts, Gymkhanas, Clubs, etc. It is easy to access and beneficial to the managing committee members and managers of cooperative societies and other managing committee members of Trusts, Gymkhanas, Clubs, etc. It is also useful to institutes that want to conduct a "Training Course for Managers of Cooperative Societies."