Divided
Extraits
Mondes futuristes
Divided
Le chasseur est désormais la proie ! West en a terminé avec sa vie de tueuse à gages. Elle a vaincu son double et peut se tourner vers l'avenir. Mais le Conseil, instance dirigeante de la cité, cherche à la convaincre de reprendre du service. Quand West découvre que sa cible est un fantôme de son passé, elle comprend que la situation est en train de lui échapper. Jusqu'où les autorités iront-elles pour préserver leurs secrets ? West est-elle prête à tout pour sauver ceux qu'elle aime ?
01/2025
Mondes futuristes
Divided
West Grayer en a terminé avec sa vie de tueur à gage. Elle a vaincu son double, sa jumelle génétique élevée dans une autre famille, et prouvé qu'elle avait droit à un futur à Kersh. Elle est prête désormais à mettre le passé derrière elle. Mais le Conseil, l'instance dirigeante de la cité, ne
l'entend pas de cette oreille. Ils cherchent à la convaincre de tuer une dernière fois, et ne manquent pas d'arguments.
Quand West découvre que sa cible est un des fantômes de son passé, elle comprend que la situation est en train de lui échapper. Le Conseil ment : si elle veut survivre, elle va devoir lever le voile sur son histoire personnelle. Jusqu'où iront les autorités pour préserver leurs secrets ? Et
West, pour sauver ceux qu'elle aime ?
Le chasseur est désormais la proie ! Action en pagaille et rebondissements électriques, les masques tombent enfin dans la suite de Dualed, le thriller dystopique haletant d'Elsie Chapman.
10/2014
Droit international
Hidden dividend distributions & hidden capital contributions
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
Décoration
Blue and White Done Right
The legendary Schumacher design house presents an inspiring interiors survey exploring the versatile and transformative use of blue and white Divided by style (charming, modern, boho, traditional, etc.), Schumacher will take you on a tour of the best of blue and white decorating, featuring interiors that show just how versatile this color combination can be. The book features a guide to iconic blue and white colors (from robin's egg to sky, to cerulean and oyster, to alabaster to porcelain) as well as a roundup of best-in-class product from tabletop to fabrics and wallcoverings.
10/2023
Sécurité
Security and human aspects
This book embodies the curriculum taught by Bruno Ciroussel at the 'Institute for the Fight against Economic Crime' (ILCE in french) in Neuchâtel from 2001 to 2006, with a subsequent technical refresh in 2024. The course taught catered primarily to students from the realms of justice, police, finance, and to a lesser extent, journalism. The book is divided into two, the first part delves into the human aspects of computer security, offering insights on managing these elements to mitigate their impact as effectively as possible. The second part introduces the concept of a Security Operating Center (SoC) for cybersecurity and discusses the application of artificial intel-ligence in developing a smart SoC, supplemented by tangible examples of existing market solutions.
03/2024
Littérature française
Les confessions
"Les Confessions" is an autobiographical work by the French philosopher and writer Jean-Jacques Rousseau. It was completed in 1769 and is considered one of the most important and influential autobiographies in literary history. In "Les Confessions, " Rousseau recounts his life, starting from his childhood and continuing through various stages of his life, including his struggles, personal experiences, and philosophical reflections. The work is divided into two parts, with the first part published in 1782 and the second posthumously in 1789. Rousseau's "Confessions" is notable for its introspection and its exploration of the author's personal and emotional life. It offers insights into his philosophical and political views, including his thoughts on education, society, and human nature. The work had a profound impact on the development of the modern autobiography and is known for its candid and often controversial revelations.
10/2023
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