Theoderic and the Roman Imperial Restoration offers a new interpretation of the fall of Rome and the "barbarian" successor state known as Ostrogothic Italy. Relying primarily on Italian textual and material evidence, Jonathan J. Arnold demonstrates that the subjects of the Ostrogothic kingdom viewed it as a revived Roman Empire and its king, Theoderic, as its emperor. Most accounts of Roman history end with the fall of Rome in 476 or see the Ostrogothic kingdom as a barbarous imitator. This book, however, challenges such views, placing the Theoderican epoch firmly within the continuum of Roman history.

Who advises our policy makers in Washington? What brings these advisors to the federal bureaucracy and keeps them there? And how do their clients and the bureaucratic context influence the choices they make in selecting, defining, and working on problems of public policy? In the late 1960s, professional policy advisors—called policy analysts—began to emerge in the Washington bureaucracy. Their job: to provide information and advice about the consequences of choosing different policies. Arnold J. Meltsner examines the various roles they asumed and the ways in which their priorities and methods were affected by the people they advised and the bureaucratic environment. Drawing on interviews with analysts and using his own experience as a government consultant, Meltsner shows how political and organizational considerations extended the boundaries of the advisor's role in a way that went far beyond the analyst's own notions of what policy analysis was. As the profession began to take shape, there were few standards of external organizations to set expectations for the analyst's work. As advisors on the inside, many policy analysts became adept at writing speeches and memos and making political calculations. In short, they took on the folkways of the bureaucrat. This detailed and vivid account of the experiences of analysts in a government agency is written not only for students of the subject but for all those interested in the general processes of our government. By providing a picture of the roles and behavior of the policy analyst, Meltsner points out the predicaments facing those who try to improve the effectiveness of analytical expertise within the government. This title is part of UC Press's Voices Revived program, which commemorates University of California Press’s mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1976.

Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition nearly two decades ago. The Primer provides the reader with an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with numerous examples drawn from the practices of both developed and developing countries. This fourth edition follows the format and sequence of earlier editions but adds details on ongoing developments surrounding the Organisation for Economic Co-operation and Development's (OECD) base erosion and profit shifting (BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive, and continuing issues concerning the digital economy. The book strikes a balance between the specific and the general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes the following: • role of the tax adviser in planning international transactions; • taxation of residents on foreign income and of nonresidents on domestic income; • mechanisms used to mitigate the risks to taxpayers of international double taxation; • transfer pricing rules to prevent the avoidance of tax by multinational corporations; • anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; • overview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and • challenges posed by taxation of income derived from the digital economy. An extensive glossary of international tax terms is included. With examples of typical international tax planning techniques and descriptions of the work of the major international organizations that play an important role with respect to international tax, the Primer remains the preeminent first recourse for professionals in the field. Although of greatest value to students, tax practitioners and government officials confronting international tax for the first time, this book is sure to continue in use by tax professionals at every level of experience and on a worldwide basis.

This book traces the origins and evolution of extreme-right wing thought in France from the end of the nineteenth century to the present day. It establishes the presence of an ideological tradition or organicist, exclusive nationalism initiated at the end of the nineteenth century, which adapts itself to the post-First World War and re-emerges forcibly during the Occupation. Elements of this same tradition are present in the modern discourse of the extreme right in post-war France. This helps the student of modern French politics to see movements like the Front National in their historical perspective.

The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.

This book seeks to answer the following question: how did the doctrine of justification fare one hundred years after Paul’s death (c. AD 165)? This book argues that Paul’s view of justification by faith is present in the second century, a thesis that particularly challenges T. F. Torrance’s long-held notion that the Apostolic Fathers abandoned this doctrine (The Doctrine of Grace in the Apostolic Fathers, 1948). In the wake of Torrance’s work there has been a general consensus that the early fathers advocated works righteousness in opposition to Paul’s belief that an individual is justified before God by faith alone, but second-century writings do not support this claim. Each author examined—Clement of Rome, Ignatius of Antioch, Epistle to Diognetus, Odes of Solomon, and Justin Martyr—contends that faith is the only necessary prerequisite for justification, even if they do indicate the importance of virtuous living. This is the first major study on the doctrine of justification in the second century, thus filling a large lacuna in scholarship. With the copious amounts of research being conducted on justification, it is alarming that no work has been done on how the first interpreters of Paul received one of his trademark doctrines. It is assumed, wrongly, that the fathers were either uninterested in the doctrine or that they misunderstood the Apostle. Neither of these is the case. This book is timely in that it enters the fray of the justification debate from a neglected vantage point.

"This book provides a new interpretation of the fall of the Roman Empire and the "barbarian" kingdom known conventionally as Ostrogothic Italy. Relying primarily on Italian textual and material evidence, and in particular the works of Cassiodorus and Ennodius, Jonathan J. Arnold argues that contemporary Italo-Romans viewed the Ostrogothic kingdom as the Western Roman Empire and its "barbarian" king, Theoderic (r. 489/93-526), as its emperor. Investigating conceptions of Romanness, Arnold explains how the Roman past, both immediate and distant, allowed Theoderic and his Goths to find acceptance in Italy as Romans, with roles essential to the Empire's perceived recovery. Theoderic and the Roman Imperial Restoration demonstrates how Theoderic's careful attention to imperial traditions, good governance, and reconquest followed by the re-Romanization of lost imperial territories contributed to contemporary sentiments of imperial resurgence and a golden age. There was no need for Justinian to restore the Western Empire: Theoderic had already done so"--

San Gabriel is often referred to as the birthplace of the Los Angeles region. The areas first inhabitants were native peoples often called Gabrieleo because of their association with the San Gabriel Mission, which was founded in 1771; the mission became the fourth and most productive of the 21 California missions built along El Camino Real. Saloons and gambling halls arrived during the Wild West era, and shoot-outs became commonplace. Joshua Bean owned one such saloon until his 1852 murder. His brother, the future judge Roy Bean, inherited and operated his Headquarters Saloon until Roy was run out of town by local authorities. The vintage images in this book chronicle San Gabriel through the 20th century, covering city growth and oddities, including early resident William Money, the regions first documented cult leader and founder of the Moneyan Institute, and the infamous Man From Mars bandit, who terrorized the community with grocery store robberies.

Reprint of the original, first published in 1881. The Antigonos publishing house specialises in the publication of reprints of historical books. We make sure that these works are made available to the public in good condition in order to preserve their cultural heritage.