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Inclusive Global Tax Governance in the Post-BEPS Era.

By: Contributor(s): Material type: TextTextPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2020Copyright date: ©2020Edition: 1st edDescription: 1 online resource (545 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087226558
Subject(s): Genre/Form: Additional physical formats: Print version:: Inclusive Global Tax Governance in the Post-BEPS EraDDC classification:
  • 343.04
LOC classification:
  • HF5681.T3 .K564 2020
Online resources:
Contents:
Cover -- Title -- IBFD Doctoral Series -- Copyright -- Acknowledgements -- Abbreviations -- Part 1: Introduction -- Chapter 1: Introduction to the Research -- 1.1. Introduction and central research question -- 1.2. Setting the scene -- 1.2.1. Tax sovereignty -- 1.2.2. The ITR -- 1.2.3. The need for IGOs -- 1.2.4. The globalization paradox of international tax cooperation -- 1.2.5. Concluding remarks -- 1.3. Key objectives -- 1.4. Research design -- 1.4.1. General -- 1.4.2. International relations -- 1.4.3. Selection of IGOs -- 1.4.4. Methods -- 1.4.4.1. General -- 1.4.4.2. Key objective (1) -- 1.4.4.3. Key objective (2) -- 1.4.4.4. Key objective (3) -- 1.4.4.5. Evaluation and conclusion -- 1.5. Outline -- Part 2: Key Objective (1) -- Chapter 2: Breaking the Globalization Paradox of Tax Sovereignty -- 2.1. Introduction -- 2.2. Internal tax sovereignty -- 2.2.1. Overview -- 2.2.2. Globalization and digitalization -- 2.2.3. Tax avoidance and evasion -- 2.2.4. Developing countries -- 2.3. External tax sovereignty -- 2.3.1. Overview -- 2.3.2. Other states -- 2.3.2.1. Norm-makers versus norm-takers -- 2.3.2.2. Spillover effects -- 2.3.2.3. Double taxation -- 2.3.2.4. Tax competition -- 2.3.3. IGOs -- 2.3.4. Non-governmental organizations -- 2.4. Reconsidering tax sovereignty -- 2.4.1. Who should participate in the creation of international income tax norms and rules? -- 2.4.2. How should they cooperate? -- 2.4.3. What should be on the agenda to achieve an effective and legitimate ITR? -- 2.5. Conclusion -- Part 3: Key Objective (2) -- Chapter 3: The Anatomy of International Governmental Organizations -- 3.1. Introduction -- 3.2. Membership -- 3.3. Scope of issues covered -- 3.4. Organizational structure -- 3.5. Delegated authority -- 3.6. Input -- 3.7. Decision-making process -- 3.8. Output -- 3.9. Conclusion -- Chapter 4: The European Union.
4.1. Introduction -- 4.2. Membership -- 4.2.1. Current membership -- 4.2.2. Membership rules -- 4.2.3. Accession rules -- 4.2.4. Non-member relationships -- 4.2.4.1. Countries -- 4.2.4.2. IGOs -- 4.2.4.3. Non-state actors -- 4.3. Scope of issues covered -- 4.4. Organizational structure -- 4.4.1. European Parliament -- 4.4.2. European Council -- 4.4.3. Council -- 4.4.3.1. The Economic and Financial Committee -- 4.4.3.2. Coreper, other committees and working parties -- 4.4.3.3. General Secretariat of the Council -- 4.4.4. European Commission -- 4.4.5. CJEU -- 4.5. Delegated authority -- 4.5.1. The European Union in general -- 4.5.2. The European Union in taxation -- 4.6. Input -- 4.6.1. Budget -- 4.6.1.1. Multiannual financial framework -- 4.6.1.2. Annual budget -- 4.6.1.3. Own resources -- 4.6.1.4. Budget in figures -- 4.6.2. Composition of the bodies -- 4.6.2.1. European Parliament -- 4.6.2.2. European Commission -- 4.6.2.3. CJEU -- 4.6.2.4. Staff -- 4.6.3. Agenda-setting -- 4.6.3.1. Current tax agenda -- 4.7. Decision-making process -- 4.7.1. EU position in G20 meetings -- 4.8. Output -- 4.8.1. State aid cases -- 4.8.2. VAT -- 4.8.3. Parent-Subsidiary Directive -- 4.8.4. Anti-Tax Avoidance Directive -- 4.8.5. Tax Dispute Resolution Directive -- 4.8.6. Directive on Administrative Cooperation in the field of taxation -- 4.8.7. EU list of non-cooperative jurisdictions for tax purposes -- 4.9. Conclusion -- Chapter 5: The G20 -- 5.1. Introduction -- 5.2. Membership -- 5.2.1. Current membership -- 5.2.2. Membership rules -- 5.2.3. Accession rules -- 5.2.4. Non-member participation -- 5.2.4.1. Countries -- 5.2.4.2. IGOs -- 5.2.4.3. Non-state actors -- 5.3. Scope of issues covered -- 5.4. Organizational structure -- 5.4.1. The Leaders' Summit and ministerials -- 5.4.2. The G20 Chair -- 5.4.3. The Troika -- 5.4.4. Development Working Group.
5.5. Delegated authority -- 5.5.1. The G20 in general -- 5.5.2. The G20 in taxation -- 5.6. Input -- 5.6.1. G20 meetings -- 5.6.2. Financing of meetings -- 5.6.3. Agenda-setting -- 5.6.4. The relationship between the G20 and IGOs -- 5.7. Decision-making process -- 5.8. Output -- 5.8.1. Tax transparency and exchange of information -- 5.8.2. The OECD/G20 BEPS Project -- 5.8.3. Tax and development -- 5.8.4. Near future -- 5.9. Conclusion -- Chapter 6: The OECD -- 6.1. Introduction -- 6.2. Membership -- 6.2.1. Current membership -- 6.2.2. Membership rules -- 6.2.3. Accession rules -- 6.2.4. Non-member participation -- 6.2.4.1. Countries -- 6.2.4.2. IGOs -- 6.2.4.3. Non-state actors -- 6.3. Scope of issues covered -- 6.4. Organizational structure -- 6.4.1. OECD Council -- 6.4.2. Committees -- 6.4.2.1. CFA -- 6.4.2.2. Inclusive Framework on BEPS -- 6.4.2.3. Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) -- 6.4.3. Secretariat -- 6.4.3.1. CTPA -- 6.5. Delegated authority -- 6.5.1. OECD in general -- 6.5.2. OECD in taxation -- 6.5.3. OECD/G20 -- 6.6. Input -- 6.6.1. Budget -- 6.6.2. Composition of the bodies -- 6.6.3. Agenda-setting -- 6.6.3.1. Current tax agenda -- 6.7. Decision-making process -- 6.8. Output -- 6.8.1. OECD Model Tax Convention on Income and on Capital -- 6.8.2. OECD Guidelines -- 6.8.3. Harmful tax competition campaign -- 6.8.4. Global Forum on Transparency and Exchange of Information for Tax Purposes -- 6.8.5. Convention on Mutual Administrative Assistance in Tax Matters -- 6.8.6. OECD/G20 BEPS Project -- 6.8.7. International VAT/GST guidelines -- 6.8.8. Global Relations tax work -- 6.9. Conclusion -- Chapter 7: The United Nations -- 7.1. Introduction -- 7.2. Membership -- 7.2.1. Current membership -- 7.2.2. Membership rules -- 7.2.3. Accession rules -- 7.2.4. Non-member participation.
7.3. Scope of issues covered -- 7.4. Organizational structure -- 7.4.1. General Assembly -- 7.4.1.1. International Conferences on FfD -- 7.4.1.2. Sustainable development -- 7.4.2. Security Council -- 7.4.3. ECOSOC -- 7.4.3.1. Committee of Experts on Cooperation in Tax Matters -- 7.4.4. Secretariat -- 7.4.4.1. ITCU -- 7.4.5. ICJ -- 7.4.6. Other subsidiary organs -- 7.4.6.1. UNCTAD -- 7.4.6.2. UNDP -- 7.5. Delegated authority -- 7.5.1. United Nations in general -- 7.5.2. UN Tax Committee -- 7.6. Input -- 7.6.1. Budget -- 7.6.2. Composition of the bodies -- 7.6.2.1. General Assembly -- 7.6.2.2. ECOSOC -- 7.6.2.3. The UN Tax Committee and its subcommittees -- 7.6.2.4. Secretariat -- 7.6.2.5. ITCU -- 7.6.2.6. ICJ -- 7.6.3. Agenda-setting -- 7.7. Decision-making process -- 7.7.1. General Assembly -- 7.7.2. ECOSOC -- 7.7.3. UN Tax Committee -- 7.8. Output -- 7.8.1. FfD -- 7.8.2. UN Model -- 7.8.3. UN Practical Manual on Transfer Pricing for Developing Countries -- 7.8.4. 2015 WIR -- 7.8.5. Technical assistance and capacity-building -- 7.9. Conclusion -- Chapter 8: The International Monetary Fund -- 8.1. Introduction -- 8.2. Membership -- 8.2.1. Current membership -- 8.2.2. Membership rules -- 8.2.3. Accession rules -- 8.2.4. Non-member participation -- 8.3. Scope of issues covered -- 8.4. Organizational structure -- 8.4.1. The Board of Governors -- 8.4.1.1. International Monetary and Financial Committee -- 8.4.2. The Executive Board -- 8.4.3. The Managing Director -- 8.4.3.1. FAD -- 8.5. Delegated authority -- 8.5.1. The IMF in general -- 8.5.2. The IMF in taxation -- 8.5.3. IMF/G20 -- 8.6. Input -- 8.6.1. Budget -- 8.6.2. Composition of the bodies -- 8.6.2.1. Executive Board -- 8.6.2.2. International Monetary and Financial Committee -- 8.6.2.3. Managing Director -- 8.6.3. Agenda-setting -- 8.7. Decision-making process -- 8.8. Output.
8.8.1. Fiscal Monitor -- 8.8.2. Spillovers in International Corporate Taxation -- 8.8.3. Financing for Development: Revisiting the Monterrey Consensus -- 8.8.4. Corporate Taxation in the Global Economy -- 8.8.5. G20 research -- 8.8.6. Technical assistance in taxation -- 8.8.7. Fiscal Transparency Code -- 8.9. Conclusion -- Part 4: Key Objective (3) -- Chapter 9: The Content and Governance of the BEPS Reform Process -- 9.1. Introduction -- 9.2. Pre-BEPS international corporate tax regime -- 9.3. OECD/G20 BEPS Project -- 9.3.1. Policy formation process of the first phase -- 9.3.1.1. Agenda-setting stage -- 9.3.1.1.1. Addressing Base Erosion and Profit Shifting -- 9.3.1.1.2. Action Plan on Base Erosion and Profit Shifting -- 9.3.1.1.3. Interim evaluation -- 9.3.1.2. Negotiation stage -- 9.3.1.2.1. Decision-making -- 9.3.1.2.2. Non-BEPS 44 involvement -- 9.3.1.2.3. Non-state involvement -- 9.3.1.2.4. Interim evaluation -- 9.3.1.3. The final BEPS package -- 9.3.1.3.1. Interim evaluation -- 9.3.2. Second phase -- 9.3.2.1. Follow-up work on BEPS Action 15 -- 9.3.2.2. Follow-up work on BEPS Action 1 -- 9.3.2.3. Interim evaluation -- 9.3.3. Evaluation -- 9.4. European Union -- 9.4.1. European Union and OECD/G20 BEPS Project -- 9.4.2. 2012 Action Plan -- 9.4.3. 2015 agenda to fight tax evasion and avoidance -- 9.4.3.1. Anti-Tax Avoidance Package -- 9.4.3.2. Corporate Tax Reform Package -- 9.4.3.3. Arm's length principle and transfer pricing -- 9.4.3.4. Fair taxation of the digital economy -- 9.4.4. Evaluation -- 9.5. United Nations -- 9.5.1. United Nations and the OECD/G20 BEPS Project -- 9.5.2. 2015 WIR -- 9.5.3. Evaluation -- 9.6. IMF -- 9.6.1. IMF Policy Paper: Spillovers in International Corporate Taxation -- 9.6.2. IMF Policy Paper: Corporate Taxation in the Global Economy -- 9.6.3. Evaluation -- 9.7. PCT -- 9.8. Conclusion.
Part 5: Evaluation and Conclusion.
Summary: This book puts forward recommendations for an improved global tax governance model that is fit to achieve an effective and legitimate international tax regime.
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Cover -- Title -- IBFD Doctoral Series -- Copyright -- Acknowledgements -- Abbreviations -- Part 1: Introduction -- Chapter 1: Introduction to the Research -- 1.1. Introduction and central research question -- 1.2. Setting the scene -- 1.2.1. Tax sovereignty -- 1.2.2. The ITR -- 1.2.3. The need for IGOs -- 1.2.4. The globalization paradox of international tax cooperation -- 1.2.5. Concluding remarks -- 1.3. Key objectives -- 1.4. Research design -- 1.4.1. General -- 1.4.2. International relations -- 1.4.3. Selection of IGOs -- 1.4.4. Methods -- 1.4.4.1. General -- 1.4.4.2. Key objective (1) -- 1.4.4.3. Key objective (2) -- 1.4.4.4. Key objective (3) -- 1.4.4.5. Evaluation and conclusion -- 1.5. Outline -- Part 2: Key Objective (1) -- Chapter 2: Breaking the Globalization Paradox of Tax Sovereignty -- 2.1. Introduction -- 2.2. Internal tax sovereignty -- 2.2.1. Overview -- 2.2.2. Globalization and digitalization -- 2.2.3. Tax avoidance and evasion -- 2.2.4. Developing countries -- 2.3. External tax sovereignty -- 2.3.1. Overview -- 2.3.2. Other states -- 2.3.2.1. Norm-makers versus norm-takers -- 2.3.2.2. Spillover effects -- 2.3.2.3. Double taxation -- 2.3.2.4. Tax competition -- 2.3.3. IGOs -- 2.3.4. Non-governmental organizations -- 2.4. Reconsidering tax sovereignty -- 2.4.1. Who should participate in the creation of international income tax norms and rules? -- 2.4.2. How should they cooperate? -- 2.4.3. What should be on the agenda to achieve an effective and legitimate ITR? -- 2.5. Conclusion -- Part 3: Key Objective (2) -- Chapter 3: The Anatomy of International Governmental Organizations -- 3.1. Introduction -- 3.2. Membership -- 3.3. Scope of issues covered -- 3.4. Organizational structure -- 3.5. Delegated authority -- 3.6. Input -- 3.7. Decision-making process -- 3.8. Output -- 3.9. Conclusion -- Chapter 4: The European Union.

4.1. Introduction -- 4.2. Membership -- 4.2.1. Current membership -- 4.2.2. Membership rules -- 4.2.3. Accession rules -- 4.2.4. Non-member relationships -- 4.2.4.1. Countries -- 4.2.4.2. IGOs -- 4.2.4.3. Non-state actors -- 4.3. Scope of issues covered -- 4.4. Organizational structure -- 4.4.1. European Parliament -- 4.4.2. European Council -- 4.4.3. Council -- 4.4.3.1. The Economic and Financial Committee -- 4.4.3.2. Coreper, other committees and working parties -- 4.4.3.3. General Secretariat of the Council -- 4.4.4. European Commission -- 4.4.5. CJEU -- 4.5. Delegated authority -- 4.5.1. The European Union in general -- 4.5.2. The European Union in taxation -- 4.6. Input -- 4.6.1. Budget -- 4.6.1.1. Multiannual financial framework -- 4.6.1.2. Annual budget -- 4.6.1.3. Own resources -- 4.6.1.4. Budget in figures -- 4.6.2. Composition of the bodies -- 4.6.2.1. European Parliament -- 4.6.2.2. European Commission -- 4.6.2.3. CJEU -- 4.6.2.4. Staff -- 4.6.3. Agenda-setting -- 4.6.3.1. Current tax agenda -- 4.7. Decision-making process -- 4.7.1. EU position in G20 meetings -- 4.8. Output -- 4.8.1. State aid cases -- 4.8.2. VAT -- 4.8.3. Parent-Subsidiary Directive -- 4.8.4. Anti-Tax Avoidance Directive -- 4.8.5. Tax Dispute Resolution Directive -- 4.8.6. Directive on Administrative Cooperation in the field of taxation -- 4.8.7. EU list of non-cooperative jurisdictions for tax purposes -- 4.9. Conclusion -- Chapter 5: The G20 -- 5.1. Introduction -- 5.2. Membership -- 5.2.1. Current membership -- 5.2.2. Membership rules -- 5.2.3. Accession rules -- 5.2.4. Non-member participation -- 5.2.4.1. Countries -- 5.2.4.2. IGOs -- 5.2.4.3. Non-state actors -- 5.3. Scope of issues covered -- 5.4. Organizational structure -- 5.4.1. The Leaders' Summit and ministerials -- 5.4.2. The G20 Chair -- 5.4.3. The Troika -- 5.4.4. Development Working Group.

5.5. Delegated authority -- 5.5.1. The G20 in general -- 5.5.2. The G20 in taxation -- 5.6. Input -- 5.6.1. G20 meetings -- 5.6.2. Financing of meetings -- 5.6.3. Agenda-setting -- 5.6.4. The relationship between the G20 and IGOs -- 5.7. Decision-making process -- 5.8. Output -- 5.8.1. Tax transparency and exchange of information -- 5.8.2. The OECD/G20 BEPS Project -- 5.8.3. Tax and development -- 5.8.4. Near future -- 5.9. Conclusion -- Chapter 6: The OECD -- 6.1. Introduction -- 6.2. Membership -- 6.2.1. Current membership -- 6.2.2. Membership rules -- 6.2.3. Accession rules -- 6.2.4. Non-member participation -- 6.2.4.1. Countries -- 6.2.4.2. IGOs -- 6.2.4.3. Non-state actors -- 6.3. Scope of issues covered -- 6.4. Organizational structure -- 6.4.1. OECD Council -- 6.4.2. Committees -- 6.4.2.1. CFA -- 6.4.2.2. Inclusive Framework on BEPS -- 6.4.2.3. Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) -- 6.4.3. Secretariat -- 6.4.3.1. CTPA -- 6.5. Delegated authority -- 6.5.1. OECD in general -- 6.5.2. OECD in taxation -- 6.5.3. OECD/G20 -- 6.6. Input -- 6.6.1. Budget -- 6.6.2. Composition of the bodies -- 6.6.3. Agenda-setting -- 6.6.3.1. Current tax agenda -- 6.7. Decision-making process -- 6.8. Output -- 6.8.1. OECD Model Tax Convention on Income and on Capital -- 6.8.2. OECD Guidelines -- 6.8.3. Harmful tax competition campaign -- 6.8.4. Global Forum on Transparency and Exchange of Information for Tax Purposes -- 6.8.5. Convention on Mutual Administrative Assistance in Tax Matters -- 6.8.6. OECD/G20 BEPS Project -- 6.8.7. International VAT/GST guidelines -- 6.8.8. Global Relations tax work -- 6.9. Conclusion -- Chapter 7: The United Nations -- 7.1. Introduction -- 7.2. Membership -- 7.2.1. Current membership -- 7.2.2. Membership rules -- 7.2.3. Accession rules -- 7.2.4. Non-member participation.

7.3. Scope of issues covered -- 7.4. Organizational structure -- 7.4.1. General Assembly -- 7.4.1.1. International Conferences on FfD -- 7.4.1.2. Sustainable development -- 7.4.2. Security Council -- 7.4.3. ECOSOC -- 7.4.3.1. Committee of Experts on Cooperation in Tax Matters -- 7.4.4. Secretariat -- 7.4.4.1. ITCU -- 7.4.5. ICJ -- 7.4.6. Other subsidiary organs -- 7.4.6.1. UNCTAD -- 7.4.6.2. UNDP -- 7.5. Delegated authority -- 7.5.1. United Nations in general -- 7.5.2. UN Tax Committee -- 7.6. Input -- 7.6.1. Budget -- 7.6.2. Composition of the bodies -- 7.6.2.1. General Assembly -- 7.6.2.2. ECOSOC -- 7.6.2.3. The UN Tax Committee and its subcommittees -- 7.6.2.4. Secretariat -- 7.6.2.5. ITCU -- 7.6.2.6. ICJ -- 7.6.3. Agenda-setting -- 7.7. Decision-making process -- 7.7.1. General Assembly -- 7.7.2. ECOSOC -- 7.7.3. UN Tax Committee -- 7.8. Output -- 7.8.1. FfD -- 7.8.2. UN Model -- 7.8.3. UN Practical Manual on Transfer Pricing for Developing Countries -- 7.8.4. 2015 WIR -- 7.8.5. Technical assistance and capacity-building -- 7.9. Conclusion -- Chapter 8: The International Monetary Fund -- 8.1. Introduction -- 8.2. Membership -- 8.2.1. Current membership -- 8.2.2. Membership rules -- 8.2.3. Accession rules -- 8.2.4. Non-member participation -- 8.3. Scope of issues covered -- 8.4. Organizational structure -- 8.4.1. The Board of Governors -- 8.4.1.1. International Monetary and Financial Committee -- 8.4.2. The Executive Board -- 8.4.3. The Managing Director -- 8.4.3.1. FAD -- 8.5. Delegated authority -- 8.5.1. The IMF in general -- 8.5.2. The IMF in taxation -- 8.5.3. IMF/G20 -- 8.6. Input -- 8.6.1. Budget -- 8.6.2. Composition of the bodies -- 8.6.2.1. Executive Board -- 8.6.2.2. International Monetary and Financial Committee -- 8.6.2.3. Managing Director -- 8.6.3. Agenda-setting -- 8.7. Decision-making process -- 8.8. Output.

8.8.1. Fiscal Monitor -- 8.8.2. Spillovers in International Corporate Taxation -- 8.8.3. Financing for Development: Revisiting the Monterrey Consensus -- 8.8.4. Corporate Taxation in the Global Economy -- 8.8.5. G20 research -- 8.8.6. Technical assistance in taxation -- 8.8.7. Fiscal Transparency Code -- 8.9. Conclusion -- Part 4: Key Objective (3) -- Chapter 9: The Content and Governance of the BEPS Reform Process -- 9.1. Introduction -- 9.2. Pre-BEPS international corporate tax regime -- 9.3. OECD/G20 BEPS Project -- 9.3.1. Policy formation process of the first phase -- 9.3.1.1. Agenda-setting stage -- 9.3.1.1.1. Addressing Base Erosion and Profit Shifting -- 9.3.1.1.2. Action Plan on Base Erosion and Profit Shifting -- 9.3.1.1.3. Interim evaluation -- 9.3.1.2. Negotiation stage -- 9.3.1.2.1. Decision-making -- 9.3.1.2.2. Non-BEPS 44 involvement -- 9.3.1.2.3. Non-state involvement -- 9.3.1.2.4. Interim evaluation -- 9.3.1.3. The final BEPS package -- 9.3.1.3.1. Interim evaluation -- 9.3.2. Second phase -- 9.3.2.1. Follow-up work on BEPS Action 15 -- 9.3.2.2. Follow-up work on BEPS Action 1 -- 9.3.2.3. Interim evaluation -- 9.3.3. Evaluation -- 9.4. European Union -- 9.4.1. European Union and OECD/G20 BEPS Project -- 9.4.2. 2012 Action Plan -- 9.4.3. 2015 agenda to fight tax evasion and avoidance -- 9.4.3.1. Anti-Tax Avoidance Package -- 9.4.3.2. Corporate Tax Reform Package -- 9.4.3.3. Arm's length principle and transfer pricing -- 9.4.3.4. Fair taxation of the digital economy -- 9.4.4. Evaluation -- 9.5. United Nations -- 9.5.1. United Nations and the OECD/G20 BEPS Project -- 9.5.2. 2015 WIR -- 9.5.3. Evaluation -- 9.6. IMF -- 9.6.1. IMF Policy Paper: Spillovers in International Corporate Taxation -- 9.6.2. IMF Policy Paper: Corporate Taxation in the Global Economy -- 9.6.3. Evaluation -- 9.7. PCT -- 9.8. Conclusion.

Part 5: Evaluation and Conclusion.

This book puts forward recommendations for an improved global tax governance model that is fit to achieve an effective and legitimate international tax regime.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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