bluuebunny/crossref_metadata_2025_split huggingface dataset:
Theorizing “Natural Sound”
Authors: Hui Yu , Yingshi Chen 
Published: October 2023

Abstract
The study of the tuning system (lüxue 律學) has been a central research field in traditional Chinese music theory throughout history. This chapter provides a case study as to why this topic remains significant, tracing its impact on the formation of Chinese musicological perspectives in the specific case of performance on the emblematic zither, guqin. After an orientation to key historical works over a period of 2,500 years on tuning systems, the chapter focuses on the “natural sound” of just intonation, discussing how this precept was realized historically in actual musical practice on (and beyond) the guqin and how it interacted with the tonality provided through the sanfen sunyi system (essentially equivalent to the Pythagorean tuning), which has greater prominence in historical accounts of Chinese music. The chapter thus exemplifies an approach to music history that is led by considerations of performance practice and offers one a chance to hear with fresh ears the music preserved in historical manuscripts.
“Kita Anak Malaysia” (“We Are the Children of Malaysia”)
Authors: Beng Tan Sooi 
Published: October 2023

Abstract
This chapter looks at how the Malaysian Chinese have created multiple identities through their musical cultures from the early twentieth century to the turn of the new millennium. These identities are often informed by contestations and challenges and can be understood in the contexts of the socio-political and historical conditions that led to their creation. Factors such as class, education, state policies, and cultural contact with other ethnic groups also influence the making of identities and musical works. This chapter emphasizes that Chinese musicians in Malaysia have continually crossed boundaries, mixed cultural elements of the country’s multiethnic society, and incorporated content about their experiences as Malaysians into their music. Nevertheless, selected Chinese cultural markers with flexible borders are maintained as icons of Chineseness.
Studies in Contrast
Authors: Mundim Tiago 
Published: October 2023

Abstract
Chilean and Brazilian musical theatre have responded in their own distinctive way to the importation of Anglophone culture. The decentralised system of theatre productions in Chile (19 million inhabitants) uses distinctive means of funding, staging, and developing musicals, while in Brazil (population: 213 million) there are federal tax incentives for sponsoring the performing arts and thus encouraging private investment in theatre. Using various case studies, this essay contrasts the musical theatre industries in both countries and analyses the unique features of Brazilian musicals, which tend to be about remarkable historical figures or events, thus suggesting an artistic perspective that is rather inward-looking.
The Development Process and Characteristics of the South Korean Musical Market
Authors: Kwon Yongmin , Ra Hyeyoung , Cho Kangjoo 
Published: October 2023

Abstract
This chapter provides an overview of the Korean musical market at large, examining its major characteristics, limitations, and prospects in three parts. The first section delineates the history of Korean musicals, identifying its unique characteristics. The second section examines the current status of the Korean musical industry by assessing various recent statistics to determine which phenomena need close attention in 2020. The last section focuses on Korean musicals’ relationship to K-pop—by far the most ‘Korean’ aspect of the market—highlighting phenomena derived from this relationship. The rapid growth of the musicals industry since 2000 has led to the active involvement of large corporations, which invested mainly in tested, licensed musicals starring high-profile celebrities. This strategy restricted investment in original musicals and resulted in various problems related to celebrity casting, such as a rise in ticket prices and multiple casting. It also limited the popularisation of musicals and the acquisition of new audience pools, thus weakening the overall structure of the industry. The chapter concludes that in order for the industry to grow and for its internal stability to be strengthened, new works and audience bases need to be developed.
The Swedish Folk Musical
Authors: Strömberg Mikael 
Published: October 2023

Abstract
This essay discusses the musical Kristina från Duvemåla, based on Vilhelm Moberg’s quartet of novels beginning with Utvandrarna (The Emigrants), as a folk musical. The chapter explores features of the lyrics, the score, and the production, while arguing that the original production’s strong emphasis on themes and aspects familiar to Swedish theatre-goers runs the risk of excluding an international audience. The musical revolves around tension between a more general theme of seeking a better life and its historical frame referring to Swedish emigration. These two tropes are interrelated, and the show emphasises the latter with recurrent references to Swedish traditions and the Swedish countryside, offering an explanation for why the musical has become such a huge success in Sweden while so far not being able to attract an international audience.
Musical Travails in the British Empire
Authors: Peimer David 
Published: October 2023

Abstract
After briefly charting the colonial export of British musical theatre to South Africa and Australia in the first half of the twentieth century, this chapter discusses the postcolonial indigenous works created in both countries, some of which have been exported to the United Kingdom and, occasionally, New York. Starting with King Kong (1959), South African musicals offered new representations of black identity in contestation with, or an embrace of, the colonial/apartheid paradigm, whereas most Australian shows are linked by their exploration of different images of masculinity. Throughout, Stuart Hall’s concept of identity formation is employed as a theoretical frame of the interplay between musical theatre and the legacy of the colonial gaze.
The History of International Tax Law
Authors: Sadowsky Marilyne 
Published: October 2023

Abstract
International taxation was not born in the 1920s at the time of the League of Nations. It is the result of a historical construction from ancient times. This approach follows the nature and transformation of jus gentium, from miksum to multilateral instrument (MLI). Historical recurrences reveal the cyclical nature of history and the permanence of international tax law. Thus, modern tax reforms often contain ancient tax elements, peoples are constantly revolting, and states imitate each other. However, international tax law is forced to evolve in order to adapt to its time and to overcome this cyclical vision of time, revealing its mutation. It is built in reaction to historical realities, adapting to modernity. Concepts have evolved under the effect of technical and economic progress and globalization, causing shifts from: citizenship to nationality, foreigner to consumer, source state to market state, fiscal sovereignty to fiscal jurisdictions, or bilateralism to multilateralism. In fact, the question has always been the same: where and how to tax income? The answer differs at different times, and the current crisis in international tax law is shaking its historical foundations. While the evolution of international tax law is now certain, its outcome is not. The implementation of the base erosion and profit shifting (BEPS) reform gives us a choice: ignore history with the risk of repeating the past, or take into account the past to write a new history. Time will tell if we have made the right choice.
International Tax Law and Public International Law
Authors: HJI Panayi Christiana , Perrou Katerina 
Published: October 2023

Abstract
This chapter explores the relationship between international tax law and public international law. Since international tax law is part of public international law and at the same time is rooted in domestic systems and premised on national fiscal autonomy, it is imperative to define what components of public international law are relevant to international taxation. A characteristic feature of the public international law of taxation is that it is more facilitative than normative. Certain fundamental areas that belong to public international law rules which are not specific to tax but apply to tax law and provide a facilitative function for international tax law are, in particular, the rules on the sources of international law, the rules on tax treaty interpretation, and the rules on dispute resolution. However, there are certain areas of public international law that interact with international tax law, and as they are norms of public international law, have an impact on both the design and substance of international tax rules. Such rules are the rules on the jurisdiction privileges and immunities, the rules of international human rights law, and the rules of international investment law.
International Tax Law and Language
Authors: Haase Florian 
Published: October 2023

Abstract
This chapter reviews the importance of language in tax law. The language of international tax law is clearly English; most official documents, tax journals, materials, and provisions with respect to international tax law are (at least also) available in English. This brings us to the general problem of multilingualism in international tax law, which increases the intricacies in interpreting international tax law rules dramatically. Thus, the influence language has on the application of law in general and tax law in particular cannot be underestimated. If law by and large equates to language, it is inherent that the well-known problems of usage and abusage of language inevitably also influence the results of the application and interpretation of law. The chapter begins by elaborating on language and its interpretation in double-taxation treaties, where additional problems come into play due to the fact that such tax treaties are usually concluded in at least two binding, authentic languages. It then investigates the languages that are used in EU tax law and by the institutions of the EU in tax matters, before closing with a discussion and suggestions as to how problems arising from language in international tax law could be avoided or at least mitigated.
The Future of Avoiding Double Taxation
Authors: Berglund Martin 
Published: October 2023

Abstract
This chapter evaluates the future of avoiding double taxation. The two main methods of mitigating international double taxation—exemption and foreign tax credit—have been an essential part of international tax law since this area of law was established. The methods are regulated in the OECD Model Tax Convention (OECD Model) in the two alternative articles 23A and 23B, and in the national legislation of different countries. The rules in the OECD Model aim at mitigating international juridical double taxation, and thereby at achieving a situation where the income in question is instead subject to single taxation. However, these objectives are not always fulfilled in the concrete application. The chapter assesses what impact the OECD Base Erosion and Profit Shifting (BEPS) Project has had so far, and can be expected to have in the future, on the methods of mitigating international double taxation. This refers to both the OECD BEPS reports published in 2015 and the continued work within the Inclusive Framework, where in 2020 two drafts—the Pillar One and Two Blueprints—were published on changes in international tax law as a result of digitalization of the economy.
Exchange of Information and Tax Treaties
Authors: Oberson Xavier 
Published: October 2023

Abstract
This chapter assesses exchange of information (EOI) and tax treaties. Following the ‘big bang’ of EOI on 13 March 2009, many double-taxation treaties (DTTs) around the world were adapted or concluded with the purpose of implementing the OECD standard. At the same time, tax information exchange agreements (TIEAs) were also widely signed. As of 2014, this development led to the adoption of Automatic Exchange of Information as the new OECD standard. The chapter provides a general description of the international existing rules of EOI before focusing on the main issues raised in the context of EOI under DTTs. The principles governing EOI in the various legal instruments tend to protect the interest of the contracting states. However, the interest of the taxpayers should also be considered, notably in cases where the state has a discretionary power of decision in the process. Such rights may be divided into substantive rights on the one hand, and procedural rights on the other hand.
The Principal Purpose Test under Tax Treaty Law
Authors: Danon Robert J. 
Published: October 2023

Abstract
This chapter focuses on the Principal Purpose Test (PPT), which is the multilateral minimum standard to combat the improper use of double taxation conventions. It notes the PPT architecture being inspired by the ‘guiding principle’ inserted in the OECD Commentaries in 2003. Moreover, the PPT has been codified in Article 29(9) OECD and UN Model Tax Conventions. Since the PPT is rooted in the Base Erosion and Profit Shifting (BEPS) initiative, questions arose on the capability of the PPT to influence the conditions governing access to tax treaty benefits. The chapter notes how the PPT, as a general anti-avoidance rule (GAAR), is incapable of building into tax treaty law requirements that were never intended.
Taxation of International Partnerships
Authors: Stevens Ton 
Published: October 2023

Abstract
This chapter studies the taxation of international partnerships. There are at least three reasons why partnerships are preferred to other legal forms of business (e.g. corporations) in some countries or situations: (1) partnership law is in many countries more flexible than corporation law; (2) partnership law offers in many countries more legal forms to choose from than corporations; and (3) partnerships sometimes offer preferential tax treatment. With respect to the third reason, partnerships are quite often treated as fiscally transparent compared to corporations being separate tax subjects (opaque tax treatment). However, not all states have the same tax treatment for partnerships. Such different tax treatment by states delivers complex tax issues for those partnerships that operate internationally. The chapter discusses the domestic tax treatment of international partnerships before looking at the tax treaty treatment of international partnerships. It also considers the EU law aspects of international partnerships.
The Role of Article 9 OECD MC
Authors: Teixeira de Abreu Miguel 
Published: October 2023

Abstract
This chapter examines the role of article 9(1) of the OECD Model Tax Convention on Income and on Capital (MC). Article 9(1), in its current text, was introduced by the 1963 version of the MC. It grants a contracting state the right to include in the profits of a resident enterprise profits which were registered not to its benefit, but to the benefit of a non-resident associated enterprise. In reflecting on the role of article 9, one must look into the concept of associated enterprises as well as into the way it should interact with domestic laws. Temptation to look at article 9 as an anti-avoidance provision does exist but one must carefully distinguish between anti-avoidance provisions and a provision such as article 9, the purpose of which is, and should remain, neutral, related only to ‘a system of pricing the transfer of goods, services and intangibles between entities of one MNE’ and to the elimination of economic double taxation.
Tax Treaties and EU Fundamental Freedoms
Authors: Helminen Marjaana 
Published: October 2023

Abstract
The member states of the European Union have concluded a large number of tax treaties with each other and with states that are not members of the Union. Membership of the EU does not prevent the member states from concluding bilateral or multilateral tax treaties in order to eliminate double taxation and to prevent tax avoidance. The tax treaties, however, must comply with EU law and specifically with the EU fundamental freedoms. This chapter explores tax treaties from the perspective of these fundamental freedoms, which are considered to be part of the general legal principles of EU law protected by the EU Court.
Aspects of Cross-Border VAT
Authors: Scalia Roberto 
Published: October 2023

Abstract
This chapter discusses the European Union approach to cross-border value-added tax (VAT) and the evolving trends. The essential backbone of European VAT, whose history dates back to the inception and initial steps of the European Communities, was established in the ten-year period between 1967 and 1977 and later amended in several parts. Such additions and amendments were recast in the currently binding Council Directive 2006/112 on the common system of value added tax (the VAT Directive) for the purpose of achieving ‘clarity and rationalisation’. This evolution of the VAT rules has also affected the underlying principles of the directive and the so-called ‘place-of-supply’ (POS) rules. The chapter analyses the current VAT approach—and foreseeable developments—towards cross-border supplies and, more precisely, towards the ‘fixed establishment’ (FE) proxy in the light of the VAT: (1) grounding principles; (2) origin and historical evolution; and (3) case law of the Court of Justice of the EU (CJEU).
The Indian Perspective on International Tax Law
Authors: Dave Kuntal 
Published: October 2023

Abstract
This chapter focuses on the Indian perspective of international tax law. India collaborates on various initiatives on matters related to the OECD’s tax policy formulation, and is an important contributor to a range of OECD standard-setting activities. India, as a member of the Inclusive Framework, is committed to implementing the Base Erosion and Profit Shifting (BEPS) Project and has introduced several measures recommended in the BEPS Action Plans in its tax law. However, to the concern of the global investor community, the Indian tax authorities have, on various occasions, acted in ways that have given rise to unprecedented controversies in the field of tax law which has raised questions about India’s commitment to investors as well as to its treaty obligations. The chapter also provides an overview of income tax law in India as well as its interplay with its treaty obligations.
Challenges of the Emerging International Tax Consensus for Low- and Middle-Income Countries
Authors: Quiñones Natalia 
Published: October 2023

Abstract
This chapter discusses the challenges of the emerging international tax consensus for low- and middle-income countries. It is undeniable that low- and middle-income countries are usually identified as source countries, and their international tax policies and treaties are based on the twentieth-century division of taxing rights between source and residence states. This traditional dichotomy recognized that source countries could obtain their ‘fair share’ in the international business income tax pie by taxing a multinational enterprise’s (MNE) physical presence within their territorial borders. This consensus is still reflected in the treaty and domestic definitions of permanent establishment (PE) in most low- and middle-income countries, which rely on the presence of physical infrastructure or a personal agent in order to trigger PE taxation. As a result of the reduced requirements for physical presence and permanence offered by technology for the significant economic activities that an MNE may perform in any given market, the scope of PE taxation in source countries has shrunk significantly. Given this situation, it is in the interest of low- and middle-income countries to actively devise a solution to the tensions that are threatening to reduce their share in an already precarious consensus on the distribution of taxing rights.
International Tax Law and Low- and Middle-Income Countries
Authors: Ranjan Akhilesh 
Published: October 2023

Abstract
This chapter assesses the relationship between international tax law and low- and middle-income countries (LMICs). The tax policy of any country is influenced by a combination of factors, such as the strategy for growth, prevailing economic environment, and political imperatives. Developing countries, including LMICs, are also guided by the same factors but, additionally, tax policy formulation in these nations must take into account the capabilities of the tax administration, technological capacity, social welfare needs, and, above all, the level of trust between the government and the people. The approach to international taxation over the years in developing countries has been largely to follow and try to apply the principles set out in the model tax conventions framed by the OECD and by the United Nations, utilizing the guidance contained in the commentaries accompanying these conventions. While many of the developing countries have entered into double taxation avoidance agreements (DTAAs) with economically advanced countries, the primary purpose of doing so has been to facilitate investment from the treaty partner country by agreeing to limited source-taxation rights along with mechanisms for eliminating double taxation.
US Constitutionalism, Local Movements, and Economic and Social Rights
Authors: Zackin Emily 
Published: October 2023

Abstract
Although the United States is sometimes thought to lack social and economic rights, these rights do appear in US state constitutions. This chapter argues that given their place in state constitutions, social and economic rights should be considered part of the American constitutional tradition. It discusses the reasons we find these rights at the state (rather than national) level, as well as problems and possible advantages of protecting rights in subnational constitutions. Finally, it argues that to understand the way these rights were designed to operate it is necessary to study the social movements that pursued, drafted, and ultimately secured them.
Free to Learn
Authors: Sorenson Gia Coturri 
Published: October 2023

Abstract
The nineteenth-century was an era of profound cultural change, and the immense changes American and British women philosophers proposed to educational policy typify how class, race, and gender influenced the way children were educated. Studying how early nineteenth-century women philosophers such as Anna Laetitia Barbauld sought to expand girls’ education illuminates the mid-century struggle led by Anna Elizabeth Dickinson and other educational theorists to educate poor and orphaned children; similarly, considering the push to provide a quality education to workhouse children helps explain the late-century fight spearheaded by advocates such as Manella Bute Smedley for strong, government-sponsored universal education. Juxtaposing the push to expand education for all white citizens with the hard-fought expansion of education for Black Americans and indigenous people showcases the unique challenges faced by educators of color. Without African American philosophers like Sarah J. Woodson, educational philosophy would not be making the innovative changes it is making today.
The Rehabilitation of the Concept of Public Good
Authors: Olssen Mark 
Published: October 2023

AbstractThe concept of “self-interest” that guided the liberal economists, and the ontology of individualism that underpinned Rawls’s writings, have not proved adequate for understanding politics and the logic of collective action in terms of which politics necessarily operates. This chapter will not seek to provide a modification or revision of the liberal views, or of utilitarianism, but it will proffer a new normative theory which is necessary in the current age to guide politics. The chapter argues that new models of science which gained ascendancy from the start of the 20th century, as well as poststructuralist ideas, can assist in a reconceptualization of the idea of public good to guide politics, accommodate liberty and diversity, and overcome liberal objections.