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Natural history --- Devils Lake (N.D.) --- North Dakota

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This report contains the “Phase 2: Implementation of the Standard in Practice” review for Bermuda, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

Finance --- Business & Economics --- Financial Management & Planning --- Bermuda Islands. --- Funding --- Funds --- Bermuda --- Bermudas --- Somers Islands --- Summer Islands --- Sommer Islands --- Islands of Bermuda --- Summer Isles --- Somers Isles --- La Garza --- Garza --- Virgineola --- Isle of Devils --- Isles of Devils --- Devils, Isle of --- Devils, Isles of --- Summers Islands --- Barmudas --- Bermoothes --- Bermudes --- Government of Bermuda --- Colony of Bermuda --- BMU --- BM --- The Bermudas --- Economics --- Currency question

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The devilish has long been integral to myths, legends, and folklore, firmly located in the relationships between good and evil, and selves and others. But how are ideas of evil constructed in current times and framed by contemporary social discourses? Modern Folk Devils builds on and works with Stanley Cohen’s theory on folk devils and moral panics to discuss the constructions of evil. The authors present an array of case-studies that illustrate how the notion of folk devils nowadays comes into play and animates ideas of otherness and evil throughout the world. Examining current fears and perceived threats, this volume investigates and analyzes how and why these devils are constructed. The chapters discuss how the devilish may take on many different forms: sometimes they exist only as a potential threat, other times they are a single individual or phenomenon or a visible group, such as refugees, technocrats, Roma, hipsters, LGBT groups, and rightwing politicians. Folk devils themselves are also given a voice to offer an essential complementary perspective on how panics become exaggerated, facts distorted, and problems acutely angled.;Bringing together researchers from anthropology, sociology, political studies, ethnology, and criminology, the contributions examine cases from across the world spanning from Europe to Asia and Oceania.

Good and evil. --- Evil --- Wickedness --- Ethics --- Philosophy --- Polarity --- Religious thought --- Public fear --- Exclusion --- Stigmatization --- Moral panic --- Otherness --- Folk devils

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Flowers --- Fruit --- Fruit trees --- Nursery stock --- Plants, Ornamental --- Seedlings --- Seeds --- Shrubs --- Trees --- Catalogs --- Devils Lake --- North Dakota

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Flowers --- Fruit --- Fruit trees --- Nursery stock --- Plants, Ornamental --- Seedlings --- Seeds --- Shrubs --- Trees --- Catalogs --- Devils Lake --- North Dakota