Cornerstone
Extraits
Histoire de l'Eglise
Les évangéliques sionistes des Etats-Unis. <em>Christians United For Israel</em>, John Hagee et ses disciples
Le sionisme chrétien évangélique existe depuis des années et est représenté aux Etats-Unis par le Christians United For Israel (CUFI) dirigé par le pasteur John Hagee, ardent supporter du parti républicain et du président Donald Trump. En plongeant dans l'univers du CUFI et de Cornerstone Church, l'église de Hagee, en allant à la rencontre des croyants et des leaders, il est possible de saisir leurs croyances, leurs pratiques, leurs propres visions de leur activisme qui peut différer du discours officiel et sioniste. L'instrumentalisation du religieux par le politique sur le sol américain, le jeu du "je-vote-pour-toi-si-tu-votes-Israël" , l'amplification de l'action et du recrutement de ce groupe sont fascinants. Qu'est-ce que ce type de sionisme ? Qu'est-ce qu'un "chrétien sioniste" ? Comment Hagee est-il devenu le leader des évangéliques sionistes ? Ces évangéliques sont-ils plus juifs que les juifs ? Cet ouvrage permet une meilleure compréhension de ce mouvement politico-religieux pro-Israël et pro-juif.
06/2022
Non classé
The Gay Agenda
The "gay agenda" is a rhetorical strategy deployed by the religious right and other social conservatives to magnify fear and hostility of queers. Queers are accused, among other things, of strategizing to recruit children into sexually deviant lifestyles ; dismantling family and marriage as cornerstones of civilization ; and forcing the entertainment industry and court systems to do their bidding. Queers certainly do have an agenda but it is not the one that the religious right claims it is. It is to assert their presence in the public space ; claim and name their identities ; and strategize for social justice in law, schools, and workplaces. The Gay Agenda : Claiming Space, Identity, and Justice claims and reclaims the language of "agenda" and turns the rhetoric of the religious right on its ear. The contributors provide insightful and sharp commentary on gay agendas for human rights, marriage and family, cultural influences, schooling and education, and politics and law.
01/2014
Droit international
Hidden dividend distributions & hidden capital contributions, 2e édition. A technical guide
Luxembourg companies have a legal personality that is separate from that of their shareholder(s). Consequently, they may enter into agreements with their shareholders as they do with third parties. However, when the terms and conditions of those agreements do not adhere to the arm's length standard, tax adjustments may be required in accordance with the concepts of hidden dividend distribution and hidden capital contribution. Both concepts aim at a separation of the sphere of the company (which is itself subject to corporate income tax on its worldwide income) from that of its shareholders. As such, the concepts of hidden dividend distribution and hidden capital contribution are cornerstones of Luxembourg's transfer pricing rules. In addition, in the context of associated enterprises (in a group of companies), tax adjustments might be required under Article 56 of the Luxembourg Income Tax Law ("LITL"). Hence, a clear distinction must be made between agreements that adhere to the arm's length principle and agreements that, motivated by the shareholding relationship, shift advantages from the company to the shareholder or vice versa. Therefore, each contractual relationship between a company and its shareholder(s) must be considered. Luxembourg tax law does not provide for exhaustive definitions of hidden dividend distributions and hidden capital contributions. Both concepts have their origins in case law of the German Reich Tax Court (Reichsfinanzhof) and have been carefully extended and refined through the years by the German Federal Tax Court (Bundesfinanzhof). Since the publication of the first edition of this book back in 2011, the Luxembourg Courts had to decide in numerous cases involving both concepts. This book offers a one-of-a-kind, practical insight into the tax treatment of hidden dividend distributions, hidden capital contributions and triangular cases. Charts, case studies and checklists aid the reader in identifying and assessing the various cases in which hidden dividend distributions and hidden capital contributions may arise. A new chapter with practical case studies considers situations that may occur in the context of multinational groups, Luxembourg alternative funds and individual shareholders. Reading this thorough guide is indispensable for an in-depth understanding of the concepts of hidden dividend distribution and hidden capital contribution. Tax advisers, practitioners and tax students should gain substantially from the insights provided in this book.
01/2024
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