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<p>Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand and Australia do not follow this practice. Given that New Zealand's simple, comprehensive goods and services tax (GST) - called 'the world's purest value-added tax' - and its modified Australian version do not appear to suffer from the shortcomings in efficiency and effectiveness that plague European VAT, a comparison of the two systems is in order. This book is not only the first comparative in-depth study of the treatment of insurance in the two systems, but also the first comprehensive legal research devoted to the treatment of insurance in EU VAT published in English.Among the underlying issues and topics treated by the two systems covered are the following:- who has a right to deduct input VAT in relation to supplies inherent in insurance arrangements and to what extent;- what constitutes a supply of insurance and consideration for such a supply;- what transactions fall within the scope of the VAT Directive's exemption for insurance; and- drawing a line between insurance and saving.The analysis is grounded in a methodology in which concepts of European VAT are compared with concepts performing the same function in the Australian and New Zealand GST laws. The author concludes with proposals for reform in EU VAT in the light of experience in these two major non-EU countries.Given that it has been proven that exemptions from VAT (such as insurance) cause a significant number of economic distortions and inefficiencies, this study represents a major contribution to a topical debate in European VAT law. It will be welcomed by taxation authorities, interested policymakers, practitioners, and scholars not only in Europe but worldwide.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。
27,722円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Insurance in European VAT Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems【電子書籍】[ Marta Papis-Almansa ]
<p>Do you suffer from pain? At last?a book on “pain management” from a Christian viewpoint! <br></p><p><em>Pain: The Plight of Fallen Man</em> is a volume you can read with confidence that will direct those suffering from pain to God’s solution to the problem from Scripture. <br></p><p>Dr. Jim Halla, a prac...
1,344円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Pain The Plight of Fallen Man【電子書籍】[ Dr. Jim Halla ]
<p>“湘?”是?清?期?湖南地方武装的称呼,初称“湘勇”,后称“湘?”,中国近代史上令中外?目的一支武装力量。而本?就是一部全面而深入的湘?通史。?清,以太平天国?首的?民???起云涌,朝廷??不力。在?迫的情?下,咸?皇帝破格从草根??中提拔文臣武将,于是一代湖湘??人从?野?崛起,左宗棠、江忠源、??佑、??南等人投入了保?朝廷的?斗,而曾国藩、左宗棠、?秉章、郭嵩?等一班前朝的文武官?,也将?受?火的洗礼。本?以??的手法,从史?出?描述了湘?将?百?百?的?奇人生,全景再?了湘?...
1,217円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア 湘?(全3册)【電子書籍】[ 王?卿 ]
<p>Understand that the greatest enemy of many is ignorance, it is imperative that the light of knowledge be shed on all areas of this darkness by the Truth that sets men free. Apostle Claxton, in his book, God's Plan For the Sons of Ham, is a valuable source of light for all who wish to dispell the darkness of centuries of misunderstanding and abuse concerning a whole race of valuable people. May you discover treasure in this book and share them with others as we strive together to walk in the light.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。
2,859円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア God's Plan for the Sons of Ham【電子書籍】[ Aaron B Claxton ]
<p><strong>From the world-leading expert on the Maya, a monumental history of a flourishing civilization across three millennia</strong></p> <p><em>The Four Heavens</em> brings to life the cultural and visual splendor of the ancient Maya, drawing on the oldest indigenous texts of the Americas and the latest...
4,711円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア The Four Heavens A New History of the Ancient Maya【電子書籍】[ David Stuart ]
<p>Is the United States a nation of materialistic loners whose politics are dictated by ethnic, racial, religious, or sexual identities? This is what America has become in the eyes of many commentators. Americans seem to fear that their society is breaking apart, but how accurate is this portrayal and...
6,730円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Is America Breaking Apart?【電子書籍】[ John A. Hall ]
<p>《中国古代哲学史》首次使用?代学?研究方法系?梳理中国古代哲学史,它的出版甚至被??中国哲学史学科成立的?志,不?在中国哲学史学?展史上占有重要的地位,它的成就和特色也?后世哲学史家?立了良好的典范、?出了全新的境界。</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。...
414円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア 中国古代哲学史【電子書籍】[ 胡? ]
<p><strong>When the World Feels Empty</strong> is not just a bookーit's a companion for the silent battles you've been carrying. In these pages, you'll find honesty about loneliness, heartbreak, and the ache of feeling unseen, but also a quiet light guiding you back to yourself.</p> <p>Through raw reflection and gentle truths, this book explores what it means to feel purposeless, unloved, and disconnectedーand how to rise again with strength, self-compassion, and a deeper understanding of who you are.</p> <p>It's written for the nights when the weight feels too heavy, for the mornings when hope is hard to find, and for the moments when you just need to know you're not alone.</p> <p>This is not about pretending everything is perfect. It's about rediscovering your worth, embracing your resilience, and learning to breathe again when the world feels unbearably empty.</p> <p><strong>You are not broken. You are becoming.</strong></p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。
1,200円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア When The World Feels Empty【電子書籍】[ Jorge Ferro ]
*** We ship internationally, so do not use a package forwarding service. We cannot ship to a package forwarding company address because of the Japanese customs regulation. If it is shipped and customs office does not let the package go, we do not make a refund. 【注意事項】 *** 特に注意してください。 *** ・個...
6,897円
 税込 送料別 カードOK  Glomarket 洋書 Booksurge Publishing paperback Book, In Search of The Woman Warrior: Role Models For Modern Women: Expanded Edition
<p>Los padres asumen un fuerte compromiso con la llegada de un hijo procedente de otro pa?s. Pero por varios motivos, se los exigir? dosis especiales de responsabilidad y dedicaci?n. Este libro expone las dificultades y los problemas a que se tendr?n que enfrentar tanto padres como hijos, pero tambi?n es una gu?a llena de orientaciones y experiencias para que la adopci?n funcione.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。
1,089円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア La adopci?n【電子書籍】[ Montserrat Alguacil de Nicol?s ]
<p><strong><em>Theologizin' Bigger</em> by pastor, podcaster, and public theologian Trey Ferguson invites you to engage in independent thinking about your faith and points you toward a common-sense, accessible, and contextualized perspective on God.</strong></p> <p>With lo-fi personal truth-telling, Ferguso...
2,144円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Theologizin' Bigger Homilies on Living Freely and Loving Wholly【電子書籍】[ Trey Ferguson ]
<p>La pandemia por COVID-19 dej? una profunda huella en la humanidad, no solo por las vidas que cobr?, sino por la crisis econ?mica y social que desencaden?. En este contexto de incertidumbre, el Seminario encontr? en la escritura una forma de comprender y superar la experiencia vivida. Este libro es ...
1,400円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア La pandemia de COVID-19 en M?xico ?Entre la econom?a o la salud? Una visi?n multidisciplinaria【電子書籍】[ Jaime Pe?a Ram?rez ]
<p>Leaders who are interested in planting or revitalizing congregations often feel discouraged and defeated after leadership conferences, or after reading about the ‘heroes’ of church planting and church growth. “They are amazing,” they say. “I can’t be that amazing.”</p> <p>But Jesus’ load is easy and hi...
2,663円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Eight Virtues of Rapidly Growing Churches 【電子書籍】[ Matt Miofsky ]
<p>Philosophers have long been interested in love and its general role in morality. This volume focuses on and explores the complex relation between love and justice as it appears within loving relationships, between lovers and their wider social context, and the broader political realm. Special atten...
9,758円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Love, Justice, and Autonomy Philosophical Perspectives【電子書籍】
<p>This book concerns the history of the Bible, Christianity, Rabbinic Judaism, and theological-political thought in the West. Its operation is threefold. First, it shows that the biblical text can be read as a theological-political narrative about a god who strives to be recognized as such by a group...
10,183円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア The Age of the Par?kletos A Historical Defense of Rabbinic Knowledge【電子書籍】[ Ron Naiweld ]
<p>This is the entire book of Galatians from the Holy Bible paraphrased in June 2023 by Ronald Simkin.Bible</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。...
166円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Galatians Paraphrased【電子書籍】[ Ronald SImkin ]
<p>Making and Growing brings together the latest work in the fields of anthropology and material culture studies to explore the differences - and the relation - between making things and growing things, and between things that are made and things that grow. Though the former are often regarded as artefacts and the latter as organisms, the book calls this distinction into question, examining the implications for our understanding of materials, design and creativity. Grounding their arguments in case studies from different regions and historical periods, the contributors to this volume show how making and growing give rise to co-produced and mutually modifying organisms and artefacts, including human persons. They attend to the properties of materials and to the forms of knowledge and sensory experience involved in these processes, and explore the dynamics of making and undoing, growing and decomposition. The book will be of broad interest to scholars in the fields of anthropology, archaeology, material culture studies, history and sociology.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。
11,945円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Making and Growing Anthropological Studies of Organisms and Artefacts【電子書籍】
<p>"Gegen Krieg" von Erasmus von Rotterdam ist ein bedeutendes humanistisches Werk, das sich mit den Ursachen, Folgen und der moralischen Verurteilung des Krieges auseinandersetzt. Erasmus, einer der f?hrenden Denker der Renaissance, appelliert an die Vernunft und das Gewissen der Menschheit und kriti...
320円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Gegen Krieg Ein moralphilosophischer Appell f?r Friedensethik und Humanismus【電子書籍】[ Erasmus von Rotterdam ]
*** We ship internationally, so do not use a package forwarding service. We cannot ship to a package forwarding company address because of the Japanese customs regulation. If it is shipped and customs office does not let the package go, we do not make a refund. 【注意事項】 *** 特に注意してください。 *** ・個...
6,501円
 税込 送料別 カードOK  Glomarket 洋書 Parallax Press Paperback, The Idealist's Survival Kit: 75 Simple Ways to Avoid Burnout
<p>Are civil society organizations in Africa agents of democratization, legitimators of corrupt ruling elites, agents of imperial control, or all of these things and more? Based on nearly five years of engagements with civil society organizations in Malawi, including interviews and broader ethnographic methods, this book presents a contemporary account of civil society activism in a country which provides some intriguing contextual background to these questions. Since Malawi adopted multi-party democracy in 1994 international donors have expended sustained energy on building civil society groups dedicated to accountability, good governance, and development. This effort appeared to pay off in the early 2000s with important development milestones being reached, and most spectacularly in 2011 when civil society organizations took to the streets in protest against the increasing authoritarianism of the democratically elected Bingu wa Mutharika. This book takes a critical approach to the events which have marked out the post-1994 civil society journey in Malawi, from the disciplinary relationship between civil society organizations and international donors, to the political economy of the activism which has marked these organizations through the period. In doing so this book reveals the ambiguities that plague the donor project in Malawi, with lessons for other African countries as well. While this donor project may be more embedded now than it ever has been, this book illustrates how it continues to suffer from the deleterious effects of domestic class and international neo-imperial relations.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。
13,136円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Exploring an African Civil Society Development and Democracy in Malawi, 1994?2014【電子書籍】[ Clive Gabay ]
<p>This History & Life of Adonai Yeshua Christ is part of a larger work that was originally written for the Swahili-speaking church. It explores the history and life of Adonai Yeshua Christ in a way and manner which is uncommon to the modern Church. We retain actual names of individuals and places vs ...
750円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア The History & Life of Yeshua Christ【電子書籍】[ Shannel S Silwimba ]
<p>Presenting a comprehensive framework for conducting a scientifically grounded violence risk assessment, this book is authoritative, current, and practical. The essentials of doing this type of evaluation are reviewed, and available risk appraisal instruments are described for general violence, sexu...
6,414円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Clinician's Guide to Violence Risk Assessment【電子書籍】[ Jeremy F. Mills, PhD, CPsych ]
<p>El trabajo que aqu? reeditamos fue el primer ensayo de Marx para explicar un fragmento de historia contempor?nea mediante su concepci?n materialista, partiendo de la situaci?n econ?mica existente...</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリック...
166円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Introducci?n de Engels a la edici?n de 1895【電子書籍】[ Karl Marx ]
<p>Alguna vez ha pensado ?Por qu? digo esto? ?Y despu?s termina pidiendo disculpas por el da?o que acaba de causar?<br /> Su boca tiene la capacidad de traer bendici?n o destrucci?n, no s?lo para su vida, sino tambi?n para las vidas de otros. Este libro le ayudar? a mejorar su vida con las palabras que dice.<br /> Mediante la aplicaci?n de las verdades b?blicas, aprender? c?mo...</p> <ul> <li><strong>CAMBIAR</strong> LOS EFECTOS QUE SUS PALABRAS TIENEN</li> <li><strong>ROMPER</strong> LOS HABITOS DE QUEJAS, CHISMES Y HABLAR MAL</li> <li><strong>HABLAR</strong> POSITIVAMENTE DE SI MISMO A OTROS Y SER UNA INFLUENCIA ALENTADORA</li> </ul> <p>Si sus palabras son "la inscripci?n de todo lo negativo", ?este libro es para usted! Con un poco de ajustes, puede transformar su vocabulario para lograr un impacto positivo donde quiera que vaya.<br /> ?Despu?s de todo, una boca grande puede llegar a ser una bendici?n!</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。
2,269円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア ?Esta boca m?a! La soluci?n de sus problemas est? en su boca【電子書籍】[ Joyce Meyer ]
<p>International relations affects everyone's lives: their security, economic well-being, rights and freedoms, and the environment they share. Recently we have seen the transformation from a world of empires to today's world of sovereign states, which are enmeshed in a complex array of international i...
1,143円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア International Relations A Very Short Introduction【電子書籍】[ Christian Reus-Smit ]
タイトル: Question of Palestine著者: Edward W Said出版社: Vintage出版日: 1992年04月07日新しい本新古品・未使用品。出版社からの新着。This original and deeply provocative book was the first to make Palestine the subject of a serious debate--one that remains as critical as ever. "A compelling call for identity and justice." --Ant...
7,939円
 税込 送料込 カードOK  Roundabout Books Question of Palestine - Edward W Said (Vintage) 【紙書籍】 9780679739883
<p><strong>El llibre m?s optimista, provocatiu i necessari de l'autora de No Logo i La doctrina del xoc</strong></p> <p>Oblida tot el que creies saber sobre l'escalfament global. La veritat, la pura veritat, ?s que el problema no rau en les emissions de di?xid de carboni, sin? en el nostre sistema. Per? l'altra veritat ?s que podem combatre aquesta crisi existencial i transformar el nostre sistema esgotat en una cosa diferent i radicalment millor. En el seu llibre punyent i provocador, potser el m?s provocador de tots, Naomi Klein s'enfronta a un dels problemes m?s greus que amenacen la humanitat: la guerra que el nostre model econ?mic fa contra la vida a la terra.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。
1,200円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Aix? ho canvia tot El capitalisme vs. el clima【電子書籍】[ Naomi Klein ]
<p>This book explores and analyses funerary rite struggles in a nation where Christianity is a comparatively recent phenomenon, and many families have Christian and Hindu, Buddhist and Traditionalist (kiranti) members, who go through traumatic experiences at the death of their family members. The cont...
942円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア From this World to the Next Christian Identity and Funerary Rites in Nepal【電子書籍】[ Bal Krishna Sharma ]
<p>Douze Preuves de l’inexistence de Dieu - S?bastien Faure</p> <p>S?bastien Faure (1858 - 1942 ? Royan) ?tait un anarchiste fran?ais.</p> <p>Douze Preuves de l’inexistence de Dieu - Extrait :</p> <p>Camarades, il y a deux fa?ons d’?tudier et de tenter de r?soudre le probl?me de l’inexistence de Dieu. La premi?re...
349円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Douze Preuves de l’inexistence de Dieu【電子書籍】[ S?bastien Faure ]
<p>Excerpt: "In April 1949, judgment was rendered in the last of the series of 12 Nuernberg war crimes trials which had begun in October 1946 and were held pursuant to Allied Control Council Law No. 10. Far from being of concern solely to lawyers, these trials are of especial interest to soldiers, his...
357円
 税込 送料込 カードOK  楽天Kobo電子書籍ストア Trial of the Major War Criminals Before the International Military Tribunal, Volume 14, Nuremburg 14 November 1945-1 October 1946【電子書籍】[ Various ]
データー更新:2026/04/19 20:22:06


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