Les travailleurs frontaliers au sein de la Grande Région Saar-Lor-Lux

in Belkacem, Rachid; Pigeron-Piroth, Isabelle (Eds.) Le travail frontalier au sein de la Grande Région Saar-Lor-Lux. Pratiques, enjeux et perspectives (2012)

Annex to Chapter 9: Recent developments in the European Legal Tax Order

in Amatucci, Andrea (Ed.) International Tax Law (2012)

Considerable formal and – to a lesser extent – material changes in the setup of the European Legal Order in recent years have implicated an unchanged need for a European Legal Tax Order. Legislative ... [more ▼]

Considerable formal and – to a lesser extent – material changes in the setup of the European Legal Order in recent years have implicated an unchanged need for a European Legal Tax Order. Legislative constitutional developments entailing both the enlargement to 27 Member States and the further consolidation of the Union, first through the failed attempt of a 'Constitutional Treaty', then through the ratification of the Lisbon Treaty, have to be contrasted with a remarkably changed attitude of the Court of Justice regarding negative integration in the area of (direct) taxation, which increasingly focuses on possible justifications for unequal treatment by the Member States. Both areas of recent developments are considered in this contribution. In particular, it is examined whether the Court of Justice has taken any steps towards the ability to pay principle as a basis for a true European Legal Tax Order. [less ▲]

The Emergence of Television as a Conservative Media Revolution: Historicising a Process of Remediation in the Post-War Western European Mass Media Ensemble.

in Journal of Modern European History (2012)

On Small Literatures and their Location in World Literature: a case study of Luxembourgish Literature

in Interlitteraria (2012), 17

If the concept of world literature has, in the past, most often been criticized for its concentration on Western literatures and has hence been opened up to the rest of the world, it is worthwhile to ... [more ▼]

If the concept of world literature has, in the past, most often been criticized for its concentration on Western literatures and has hence been opened up to the rest of the world, it is worthwhile to launch a debate on the fate of ‘small’ European literatures, which, per definition, have very little visibility on the international literary scene which results in their relative absence in the canon of world literature. Underlying the concept of world literature is a whole infrastructure based on power relations and power structures – and incidentally it is interesting to note the parallel frequently drawn between the workings of the world economy and world literature – whose management seems primarily to rest with culturally dominant nations. The power relations and power positions allow them a greater contribution to the canon of world literature or so it seems. Despite the debatable generality of this statement, the question remains however whether the deconstruction, re-invention and re-thinking of the concept of world literature has been refigured in a way so as to grant literary works of ‘small’ literatures the possibility to be recognized as or to contribute to world literature? What are on the other hand the conditions for a work of literature to be recognized as world literature? What resources or means do ‘small’ literatures have at their disposal in order for one of their literary works to be one day counted among world literature? How do international literary prizes, as for example the European Prize for Literature, further the cause of ‘small’ literatures? In this paper, these general questions will be examined in relation to the case of Luxembourg’s literatures in Luxemburgish, French and German. [less ▲]

'La trace de l'origine': poétique de 'l'effaçonnement' et écriture mémorielle chez Jean Portante

in Nouvelles Etudes Francophones (2012), 1(Spring), 34-51

Si l’on admet que la littérature migrante transcrit la mondialisation et l’interpénétration des langues et des cultures par le biais de figures identitaires et esthétiques inédites, il y a lieu de ... [more ▼]

Si l’on admet que la littérature migrante transcrit la mondialisation et l’interpénétration des langues et des cultures par le biais de figures identitaires et esthétiques inédites, il y a lieu de s’interroger de plus près sur les pratiques scripturales qui lui sont propres. Dans cet article, nous nous proposons d’analyser la poétique de l’effaçonnement, soutènement de l’écriture de l’écrivain luxembourgeois d’origine italienne Jean Portante. Avec des textes choisis à l’appui, notamment des essais et le roman autofictionnel Mrs Haroy ou la mémoire de la baleine (1993), différents aspects de cette poétique seront examinés, à commencer par son rôle dans l’appréhension que ce poète-écrivain peut avoir de sa langue d’expression littéraire étrangère. Nous procédons ensuite à l’étude du roman autofictionnel pour la voir à l’œuvre dans la narrativisation de la mémoire dans le récit de soi. Les pratiques scripturales employées par Portante pour mettre en texte la mémoire interculturelle du migrant feront l’objet de notre conclusion. [less ▲]

Dispositifs hybrides, nouvelle perspective pour une pédagogie renouvelée de l’enseignement supérieur

Report (2012)

Tackling Complex Discrimination in International Taxation

in British Tax Review (2012), (5), 596-622

The article examines instances of "complex discrimination" in tax laws and proposes a solution for these cases on the basis of a normative understanding of the common non-discrimination provision in ... [more ▼]

The article examines instances of "complex discrimination" in tax laws and proposes a solution for these cases on the basis of a normative understanding of the common non-discrimination provision in bilateral tax treaties as a specific equality standard, which suggets the combined sequential application of the various non-discrimination rules typically contained in that provision. The result of this approach is a readily available solution for taxpayers who are subjected to 'complex' forms of discrimination that would not otherwise appear to be addressed in Article 24 of the OECD Model Tax Convention (and the tax treaties based on this model), without the need to amend the existing legal framework. [less ▲]

Discussion: Early warning systems for currency crises: A multivariate extreme value approach

Diverse speeches and writings (2012)

Les effets des dispositifs de formation hybrides sur l'apprentissage des étudiants : étude exploratoire menée dans le cadre de la recherche Hy-Sup

in Actes du Congrès 2012 de l’Association internationale de pédagogie universitaire (2012)

No education without hesitation. Thinking differently about educational relations.

in Philosophy of Education Yearbook (2012)