"It is a pleasure to have a full length treatise on this most important topic, and may this focus on transfer become much more debated, taught, and valued in our schools." - John Hattie Teach students to use their learning to unlock new situations. How do you prepare your students for a future that you can’t see? And how do you do it without exhausting yourself? Teachers need a framework that allows them to keep pace with our rapidly changing world without having to overhaul everything they do. Learning That Transfers empowers teachers and curriculum designers alike to harness the critical concepts of traditional disciplines while building students’ capacity to navigate, interpret, and transfer their learning to solve novel and complex modern problems. Using a backwards design approach, this hands-on guide walks teachers step-by-step through the process of identifying curricular goals, establishing assessment targets, and planning curriculum and instruction that facilitates the transfer of learning to new and challenging situations. Key features include Thinking prompts to spur reflection and inform curricular planning and design. Next-day strategies that offer tips for practical, immediate action in the classroom. Design steps that outline critical moments in creating curriculum for learning that transfers. Links to case studies, discipline-specific examples, and podcast interviews with educators. A companion website that hosts templates, planning guides, and flexible options for adapting current curriculum documents. Using a framework that combines standards and the best available research on how we learn, design curriculum and instruction that prepares your students to meet the challenges of an uncertain future, while addressing the unique needs of your school community.

Kulturen sind keine voneinander isolierten Gebilde, sie durchdringen und beeinflussen sich gegenseitig. Beschreibungen solchen Kulturtransfers sind dabei immer wertend, geschehen sie doch stets selbst von einem kulturellen Standpunkt aus. Anhand konkreter Beispiele untersucht der Band kontroverse Wahrnehmungen und Darstellungen von Kulturtransfer in und zwischen Asien, Europa und der arabischen Welt. In allen drei Weltregionen spielen die behandelten Repräsentationen eine bedeutende Rolle bei der Bestimmung von »eigener« und »fremder« Kultur.

Intangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate intangibles within the multinational corporation. It needs to be defined by whom and under which conditions they can be utilized. Typical IP migration models such as licensing, joint development and transferring are becoming a focal point within tax audits across the globe. Hence,defining an intangibles system that fulfils the tax requirements is of utmost strategic importance for multinational corporations. A central question is how to value intangibles in line with the arm’s length principle as is required internationally for transfer pricing purposes. Edited by leading transfer pricing and valuation experts in Europe, this comprehensive book offers practitioners an effective road map for identifying, valuing and implementing intangibles for transfer pricing purposes under consideration of both the OECD and local perspectives. It is therefore a must-have book for transfer pricing and valuation practitioners on all levels of experience. The book starts with an introduction to the role of intangibles in the world of transfer pricing including typical intangibles migration models. It describes common intangible assets across all types of industries, including e.g. automotive, consumer goods and software.Using several numerical examples, the book then covers state-of-the-art valuation methods including how to apply these methods in practice in a way consistent with the OECD Transfer Pricing Guidelines. The different country chapters written by local experts provide country-specific guidance on the legal framework concerning intangible assets from a transfer pricing and valuation perspective. Finally, the book covers practical advice on the implementation of an intangible assets system. This book offers invaluable guidance to practitioners seeking tools to apply the arm’s length principle in the world of intangibles.

Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policy with a far-reaching impact on countries’ legislations, administrative guidelines, and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers eight topic-based chapters prepared by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, this book encompasses the following topics: Global Transfer Pricing Developments. Transfer Pricing Developments in the European Union. Transfer Pricing Developments in the United States. Transfer Pricing Developments in Developing Countries and Emerging Economies. Recent Developments on Transfer Pricing in the Post-Covid-19 Era. Recent Developments on Transfer Pricing and Substance. Recent Developments on Transfer Pricing and Business Restructurings. Recent Developments on Transfer Pricing and New Technologies. The intense work of international organizations such as the OECD, UN, and other international organizations, as well as the intense work of the EU, is thoroughly analyzed in this book. The detailed analysis will be of immeasurable value to the various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials as well as to tax lawyers, in-house counsel, and interested academics in facilitating efficient dialog and a coordinated approach to transfer pricing in the future.

Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policymakers, with a far-reaching impact on countries’ legislations, administrative guidelines, and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments, along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers seven topic-based chapters prepared by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, it encompasses the following topics: Global Transfer Pricing Developments; Transfer Pricing and Amount B; Transfer Pricing and BEFIT; The EC’s Transfer Pricing Directive Proposal; Transfer Pricing and Profit Attribution to New-Age Permanent Establishments; Transfer Pricing and ESG; and Transfer Pricing and New Technologies. The intense work of international organizations, such as the OECD, the UN, and the EU, is thoroughly analysed in this book. The detailed analysis will be of immeasurable value to the various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, government officials and tax lawyers, in-house counsel, and interested academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.