bluuebunny/crossref_metadata_2025_split huggingface dataset:
Introduction
Authors: Hui Yu , Stock Jonathan P. J. 
Published: October 2023

Abstract
This chapter introduces the diverse field of Chinese musical culture and the present situation of research in that area. It is noted that China is a multiethnic nation and also has a significant diaspora: as such, the concept of Chinese music is at once capacious and multiple, open to dispute, and globally distributed. This volume shows how contemporary scholars are navigating this space and its associated issues. The Introduction explains the book’s division into three parts: “New Directions in History and Theory,” “Music Genres and Practices in Evolving Contexts,” and “Cross-Cutting Issues in Contemporary Settings.” It then introduces each of three major realms in Chinese music scholarship: the treatises of Chinese historical literature in philosophy, history, literature, acoustics, and music theory; the modern music scholarship in mainland China, Taiwan, Hong Kong, and in Chinese communities in other Asian regions; and the growing number of publications by Western scholars written in non-Chinese languages.
Trends in the Globalization of Pipa Music
Authors: Wu Ben 
Published: October 2023

Abstract
After reviewing the general status of pipa 琵琶 music in China, this chapter examines new trends of pipa music in recent decades. Specifically, a number of well-known pipa players from mainland China moved and settled abroad since the 1980s, and they have introduced pipa music through their performances and teaching to many people across the world. Due to environmental changes, diverse forms of performance have been generated, such as ensembles combining pipa with instruments from non-Chinese cultures. Meanwhile, new compositions have been created, most of which present hybridized musical styles stemming from multicultural diversity. Pipa players making music with players of instruments from other cultures undertake more improvisation, as compared to pipa players in China nowadays. This chapter summarizes these new trends, noting the characteristics of the path of globalization relevant to pipa music, and it discusses the history, reasons, and significance of the globalization of pipa music.
The Emergence of Taiwanese New Xiqu
Authors: Hsiao-Mei Hsieh 
Published: October 2023

Abstract
This chapter discusses the idea of Taiwanese new xiqu, or xiqu musical, using as an example the development of Chichiao Musical Theater. The company’s productions are usually bilingual, with some actors speaking in Mandarin and others in Taiwanese, and its music is often a fusion of soft rock, sometimes bossa nova, and two genres of traditional opera, Henan bangzi 河南梆子 and gezaixi 歌仔戲. Chichiao’s musical achievements are indebted to the free style of an earlier genre known as opela 胡撇仔. Thus, the first part of the chapter examines the development of opela, and the second part studies the musical experiments of Chichiao to explain why the company was able to break down the boundaries of traditional operatic genres and create a new type of performance genre: Taiwanese new xiqu, or xiqu musical.
Re-Imagining China’s Women Pianists
Authors: Tan Shzr Ee 
Published: October 2023

Abstract
This chapter examines the projection, performance styles, and reception of the Chinese women pianists Yuja Wang 王羽佳 and Zhu Xiao-Mei 朱曉玫 in politicized as well as (re)gendered terms amid emerging understandings of Chinese soft power in shifting global scenes and in the context of ongoing tropes of Chinese masculinities on the piano via the superstars Lang Lang 郎朗 and Li Yundi 李雲迪, both men. This chapter looks at how Wang and Zhu shun gendered notions of the traditional shunü (virtuous Confucian lady) while challenging stereotypes of Asian pianists as emotionless, robotic performers. This text argues that Wang presents herself as both sexualized and desexualized in how she channels the trope of the skimpily clad wunderkind, whereas Zhu has opted for the agendered unorthodox through cultivating a sage expression in her musical and performative bearing. Both artists have sidestepped obvious gender identities in external representations that provide more than a visual veneer for their expressivity and that are closely integrated into their respective wider, intersectional, musically embodied performance dynamics.
The Making of a Music Community as a Manifestation of Nationalism
Authors: Hui Yu 
Published: October 2023

Abstract
The guqin 古琴 seven-stringed zither is one of very few instruments of Han Chinese origin that reflects the unique music aesthetics and philosophies of the literati class of traditional society. Yet it was once used as a vehicle by traditionalist practitioners to express nationalist sentiment and defy the rapid progression of Westernization in early-twentieth-century China. The creation of a community around the Jinyu Qinshe今虞琴社 (Guqin Society of Today’s Yushan 虞山 School) in 1930s China was a significant phenomenon reflecting the nationalist ideology of such a group of traditional guqin players. Led by the legendary guqin practitioner, scholar, and social activist Zha Fuxi 查阜西, the Jinyu Qinshe’s activities demonstrated how guqin music was used in expressing nationalist sentiments through the making of a music community at a historical time of national crisis.
Polish Musical Theatre since the 1960s
Authors: Zając-Kiedysz Aleksandra 
Published: October 2023

Abstract
This chapter discusses Polish musical theatre after World War II. In the six years following 1952 nine musical theatres were founded. The Gdynia Musical Theatre became the most remarkable native institution of its type, and its achievements are the focus of this chapter. From the start its directors tried to create a more varied and ambitious repertoire than had been known in Poland. Danuta Baduszkowa, the Theatre’s founder and executive director, had a vision of a popular musical theatre that used contemporary scores and opened the first Polish school for performers of musicals. Eastern bloc countries didn’t have access to Western musicals, so she decided to open a theatre for native composers. Her successors in Gdynia also had daring conceptions of musical theatre, and their work contributed to the great popularity musical theatre enjoys in Poland today. The country’s many excellent theatre companies and premières of new shows constitute what might be called a ‘musical epidemic’.
‘Who Tells Your Story’
Authors: Thuraisingam Robbins Hannah 
Published: October 2023

Abstract
This think-piece reflects many of the current conversations on race-conscious casting in stage and screen musicals in 2022. Drawing on the author’s lived experience as a ‘mixed-race’ fan and researcher of musicals, they consider how we position the questions we ask about diversity and inclusive casting through racist precedents. They argue that conversations about historical authenticity and inclusion are framed in the assumption that performers who are racialised cannot inhabit British or American roles in historically informed performance. Meanwhile, the monopoly of storytelling that privileges white fantasies has fundamentally shaped sector and audience expectations of commercial musical theatre. Our dialogues about race-conscious casting assume whiteness as the default identity and do not seek to address the absence of our stories and histories in the United Kingdom and the United States. Meanwhile, the underlying influences of racist entertainment in musical theatre history allow creators to mine cultures they don’t belong to for stories—without consequence. Minoritised creatives and performers are forced to accept representations of self and of our cultures through the lens of the other in the name of progressive storytelling.
Supporting a Motivated Creative Practice via Collaboration, Dialogue, and Making
Authors: Reading Christina , Moriarty Jess 
Published: October 2023

Abstract
In previous work we identified a process of walking and talking and creative practice as strategy for creative recovery after cancer. The impact of our illnesses on our well-being was significant, we were changed, and we developed a method to support our creative lives that also helped us map a way through our recovery that was dynamic and offered mutual support. By extending our personal stories of struggle with mental and physical health, family, work, and how we have managed to prevail and also sustain our creativity. In this article, we explore the potential of this process for developing connection and supporting the well-being of women from underrepresented groups who have been underserved by health care during the pandemic. The chapter is split narrative with perspectives from both authors and insights into our own experiences using text and image.
An Exploration of the Aesthetic Moment in the Clinical Encounter Using Free Musical Improvisation as a Model
Authors: West Andrew 
Published: October 2023

Abstract
Free musical improvisation requires close attention in the here-and-now to the intrinsic qualities of experience, independent of socially accepted and utilitarian values. The author considers this as an example of aesthetic attitude. In the fleeting moment and the relative absence of rules, musicians take responsibility for their irrevocable, communicative, and relational acts. This makes it an apt model for aspects of clinical practice not covered by protocol. This chapter combines long experience of clinical work and music-making with an exploration of published and unpublished views expressed by academics, musicians, philosophers, and clinicians. The roles of improvisation, aesthetic attitude, and intersubjectivity are reflected on as processes likely to contribute to powerful moments that occur in clinical settings and provide impetus for developmental and therapeutic change. The chapter employs an eclectic and improvisational approach and concludes with suggestions for consideration in the training and practice of clinicians.
International Tax Law and Economic Analysis of Law
Authors: Haslehner Werner 
Published: October 2023

Abstract
This chapter reflects on the relationship between international taxation and the economic analysis of law. The economic analysis of law is generally concerned with questions of an optimal allocation of resources through the legal system, also referred to as economic efficiency. But economic analysis of law in general has often not concerned itself with international tax questions. If the primary concern for international tax policy is to decide how to coordinate tax claims by different countries, economic analysis is ill-equipped to provide helpful guidance, since the question is, in essence, distributional. Despite this lack of clear outcomes, the application of an economic perspective to the problems of international taxation remains undoubtedly valuable for a proper understanding of the issues at stake. Against this background, the chapter addresses four core questions of international tax law that lend themselves to the application of this perspective: the definition of double taxation and its impact; the (lack of) economic foundations for the allocation of (source) taxing rights among states; the use of relief mechanisms and the meaning of ‘neutralities’ in international tax law; the problem of international tax competition.
Comparative Tax Law
Authors: Barassi Marco 
Published: October 2023

Abstract
This chapter discusses comparative tax law. The basic purpose of comparative law (including that of comparative tax law) is knowledge of foreign and national law: comparative law looks at different rules and institutions to establish to what extent they are similar or different. A curious and well-known result of comparative law is that it may lead to a better understanding of the law of one’s own country and its evolution by comparison with other legal systems. The boundaries of comparative tax law, however, are not easily defined. Comparative tax law may be applied to income tax, VAT, inheritance tax, and other taxes or compulsory contributions with regard to the specific rules, institutions, and structures of a certain tax. The chapter discusses the methods of comparative tax law, looking at how to compare and encompass the identification of sources of law, the study of foreign law, and real comparison. The chapter also considers tax models.
Qualification Conflicts and Tax Treaties
Authors: Bizioli Gianluigi 
Published: October 2023

Abstract
This chapter examines qualification conflicts and tax treaties. Qualification conflicts in tax treaty law raise two different issues. The first involves defining the boundaries of the topic and, in particular, the differences and the overlapping of the contiguous terms and activities of interpretation, classification, and characterization. This issue is common to every legal order and the conflicts are always due to a varying interpretation by two jurisdictions. The second, differently, involves the consequences of these conflicts on international taxation, in particular double taxation or double non-taxation of the same income in the hands of the same taxpayer by two (or more) different jurisdictions. The chapter presents a literature review of the issue, with particular emphasis on the OECD and the UN documents, on the commentaries, and on monographs on the topic. It looks at the critical analysis of the causes as well as the solutions provided, their coherence with the principles of international taxation, and ability to pursue the objectives.
From the ‘1920s Compromise’ to the ‘2020s Compromise’
Authors: Bernales Soriano Roberto 
Published: October 2023

Abstract
This chapter presents an overview of the establishment of the so-called 1920s compromise, its evolution, consolidation into an international tax system, its subsequent crisis, and its revision and partial replacement by the new 2020s compromise. It begins by describing the circumstances and historical precedents of the 1920s compromise and its corollary of the 1930s, the arm’s-length principle (ALP). The chapter then details how both were embedded and incorporated into an international tax system which entered into a long crisis from the 1990s. The 2008 financial crisis marked the need for a serious review of the whole system and the urgent need for a new compromise. The chapter highlights the milestones of the process to achieve a new compromise, its content, the last issues to resolve in order to achieve the final agreement, and the subsequent developments to implement the agreement. After a critical assessment, it compares the 1920s compromise with the new 2020s compromise and offers final conclusions.
Beneficial Ownership and Tax Treaties
Authors: Gosch Dietmar , Altenburg Nadia 
Published: October 2023

Abstract
This chapter addresses the principle of beneficial ownership and tax treaties. The principle of beneficial ownership has to be placed in context with the introduction of modern income tax systems, the subsequent occurrence of double taxation, as well as efforts to ensure that the consequently introduced double taxation treaties are correctly applied and grant benefits only to the actual economically entitled taxpayer. The scope of the beneficial ownership principle therefore extended the idea of preventing non-entitled parties from obtaining treaty protection. The term ‘beneficial owner’ was introduced for the first time into articles 10(2), 11(2), and 12(1) of the final version of the 1977 OECD Model, as well as into the respective passages of the Commentary on the OECD Model Convention. However, the introduction of the term into the 1977 OECD Model cannot be understood as a remarkable change when it comes to treaty application and interpretation. The explicit introduction of the beneficial ownership principle can be marked as the starting point of the discussion of whether the term is to be understood in a narrow ‘legal’ sense or based on a broad understanding, building on economic principles.
Agents in International Tax Treaties
Authors: Jogarajan Sunita 
Published: October 2023

Abstract
This chapter discusses agents in international tax treaties. One of the most common ways through which an enterprise may undertake business in another jurisdiction is through the provision of services by an agent. The chapter examines one particular issue in relation to agents in international tax treaties: the treatment of commissionaire arrangements. The question here is whether the commissionaire constitutes a ‘dependent agent’. The issue has arisen due to different conceptions of agents under civil law and common law. The potential for differing tax treatment arising from the various concepts of agents was recognized during the drafting of the first model tax treaties in 1928 but the issue was left unresolved. However, the potential to avoid taxation or minimize taxes through the use of commissionaire arrangements has recently been addressed through the coordinated global effort to target base erosion and profit shifting (BEPS).
The Role of the ECJ in the Development of International Tax Law
Authors: Cloer Adrian 
Published: October 2023

Abstract
This chapter describes the role of the European Court of Justice (ECJ) in the development of international tax law. The ECJ is the authoritative institution for the interpretation and application of European tax law. The case law of the ECJ and the interpretation of legal provisions shaped by the court transcends the borders of the EU member states when the member states apply the law and thereby creating sensitivity for the interpretation of terms in relation to third countries. The mode of operation of Union law is of fundamental importance, as it constitutes binding law for the member states. In terms of the binding nature of international tax law, European tax law has a broader impact. The extent to which the role of the ECJ in European and international tax law has changed or will change from the interpretation of Union law to a restriction of the freedom of the national legislator to shape tax law must be clarified in conclusion.
The Chinese Perspective on International Tax Law
Authors: Mingxing Cao Bristar 
Published: October 2023

Abstract
This chapter looks at international tax reform in the digitalized economy from a Chinese perspective. As the second largest country of the digitalized economy but still a developing country, China is currently confronted with many issues concerning its stance on the complex goals of tax base security, fairness, and cooperation in the digital economy. Yet China needs a clear position because the competition and cooperation of market countries’ taxation rights relates not only to China’s national taxation interests but also to the world’s industrial structure, and it will greatly affect the reshaping of the global political and economic structure in future years. In the era of the digitalized economy, there is a need for the international taxation governance mechanisms to be reshaped. With the increasingly deepening recognition in the multi-dimensional framework of cross-border transactions in the digitalized economy, there is a need for Chinese thinking on and a Chinese plan for the global governance of international taxation in the digitalized economy. This is particular so with regard to multi-party competition; patterns of residence, source, and market; tax havens; as well as in the urgent need to deal with problems of tax base erosion and tax base mismatch,.
The German Perspective on International Tax Law
Authors: Kraft Gerhard 
Published: October 2023

Abstract
This chapter addresses the German perspective on international tax law. The current German international tax system encompassing all rules dealing with cross-border taxation is considered extremely complex. There is little doubt that this complexity is partly due to the incremental development of the complexity of economic systems all over the world now in place to deal with cross-border trade activity. In addition, Germany presides over an unprecedented system of anti-abuse rules with a particular focus on international taxation. For international as well as for domestic tax purposes, the notion of tax under German definitory standards refers to a mandatory financial charge or some other type of levy typically imposed upon an individual or other legal entity, the so-called taxpayer, by a governmental organization in order to fund various public expenditures. The chapter then looks at the history and constitutional foundations of German international taxation. It also considers Germany’s tax treaty policy and anti-abuse tax legislation concerning international tax matters, as well as the role of the courts in international tax matters in Germany.
International Tax Law and its Influence on National Tax Systems
Authors: Elliffe Craig 
Published: October 2023

Abstract
This chapter evaluates international tax law and its influence on national tax systems. International tax law has components drawn from different areas of law, some parts of which are peculiarly domestic or sovereign in the sense that they are the exclusive decision of a state to impose taxation. In contrast, other parts reside in public international law because they deal with the rules, norms, and standards generally accepted in relations between nations. This dual dynamic is central to why international tax law is influential on national tax systems. The chapter proposes that there is an emerging system based on common understandings, with the legal duties of cooperation and underpinning expectations of implementation which should be recognized as creating obligations upon states even though the system does not constitute customary international law. This can be described as ‘consensus international tax law’ (CITL). CITL is a phenomenon that recognizes both the sovereignty and politics of national tax laws, as well as the need for harmonization and reasonableness in international dealings with other states and their tax systems.
Digitalization and the Future of VAT in the European Union
Authors: Tumpel Michael 
Published: October 2023

Abstract
This chapter evaluates digitalization and the future of VAT in the EU. VAT is affected by digitalization in many ways. First, digital transformation of businesses forces changes in VAT law in order to ensure the revenue stream. Digitalization has led to the development of new business models parallel or overlapping with traditional business or complementing those business. These characteristics of the digital economy increase the already existing challenges of cross-border trade in goods and services for the VAT system. Over the last two decades, the EU has adjusted its VAT system to cope with those challenges. Secondly, digitalization allows governments to process more information on economic activities of taxpayers. Tax-enforcement technology will be improved through digitalization and can therefore contribute to efforts to lower tax evasion.
Bond in the Middle
Authors: Salfen Kevin 
Published: October 2023

Abstract
The James Bond franchise of the 1960s resonates with critical descriptors “masscult” and “midcult,” described influentially by Dwight MacDonald at the start of the same decade. A study of the first five Eon Productions Bond films, which featured Sean Connery as 007, reveals an aspirational trajectory, from their origins in spy and gumshoe television series to evocations of Golden Age Hollywood film to the limits of technological achievement and trial gestures in the direction of art film and cultural diplomacy. This chapter focuses on sound, and particularly on the music of John Barry, in these films—Dr. No, From Russia with Love, Goldfinger, Thunderball, and You Only Live Twice—as a revealing and underexplored index of aspiration and therefore as a feature that permits more nuanced consideration of midcult aspects of one of the world’s most popular film franchises.