Professional Competition and Professional Power - download pdf or read online
By Yves Dezalay, David Sugarman, Pierre Bourdieu
Examines the continued efforts of attorneys and allied pros to build, police and redefine their limitations. targeting the newly rising huge multinationals, it explores the connection among professions, the economic system and the nation.
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Extra resources for Professional Competition and Professional Power
928. Reichsfinanzhof Decision III 135/39 of 11 July 1939, translated in Weber-Fas (1968:246). Thus, in a case where the parent company co-ordinated four subsidiaries which operated railways, supplying them with rolling stock, and generally managing their financial, legal, investment and administrative activities, its operations were held to constitute representation of the group to the outside world, and thus of a different type from the actual business carried on by the affiliates themselves (Decision of the Reichsfinanzhof of 1 April 1941, I 290/40:  Reichssteuer-blatt p.
The position was further complicated by tax treaties, since in cases where a company is treated as resident by both treaty partners, the treaty definition of residence applies. Britain’s older treaties defined residence as where the business was ‘managed and controlled’, while later treaties used the test in the OECD model, of ‘place of effective management’. Although for a while the UK view was that the two terms were synonymous, the Revenue subsequently accepted that in the light of interpretations in other OECD countries, a difference existed (see Statement of Practice 6/83, reissued as amended as SP 1/90).
I had travelled alone round Europe again and again, and on my trip for the League I concluded she was sent by good fortune to convert incidentally my tax survey into a lune de miel. (Carroll 1978:43) They were indeed married a few months later and duly accomplished their international tax honeymoon (partly in his new wife’s ‘big Buick coupé’). They covered the US and Canada; Europe from Dublin to Athens; Egypt and India (‘we paused at Agra and beheld the stupendously beautiful Taj Mahal in the light of a February full moon.
Professional Competition and Professional Power by Yves Dezalay, David Sugarman, Pierre Bourdieu