Word: luxembourgers
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...proposal, a firm selling more than $100,000 or so worth of software, games, prepaid television or music a year for electronic delivery in the E.U. would be obliged to register with one of the 15 member states' tax authorities and levy VAT on all European online sales. Because Luxembourg has the lowest VAT rate in the E.U.--15%, in contrast to as much as 25% in Sweden and Denmark--the Grand Duchy would be the obvious place for corporations to register their sales--and it would hence reap the tax revenues...
...most of the world today, the answer is "Nowhere." Almost every government in the world, following the lead of the U.S., refrains from taxing the Internet, for fear of stunting the world's most exciting new commercial medium. But the honeymoon may soon be over. In Europe, Luxembourg may be about to become the first cornucopia of Web sales taxes--at least if the European Union's executive body, the European Commission...
...identity the most logical or academically honest way to classify knowledge? Consider the James C. Hormel Gay and Lesbian Center, which achieved a brief moment of fame two years ago after conservative senators tried to use its more prurient components to block Hormel's nomination to be ambassador to Luxembourg. Alongside the racy books that so flustered Jesse Helms are such bland fare as Love, Ellen, Betty Degeneres's heartwarming tribute to her lesbian daughter, or the newest biography of k.d. lang. Academic tomes about lesbian and gay studies nestle alongside gay personal finance books and travel guides. The selection...
Even where things are great, they're not so good. The Netherlands in many respects is Europe's model economy, with an official unemployment rate of 4%--the lowest in the E.U. except for tiny Luxembourg, at 2.8%. Its boom helped the country cut joblessness more than 50% since the early 1990s. "We're working at capacity," says Joop Hartog, professor of economics at the University of Amsterdam. "We should be happy with that." An active labor policy bolsters the boom by offering tax credits for low earners, more child-care and after-school facilities to ease women's path...
...June 4: European Tall Convention; in Luxembourg. Members of European tall-persons' clubs discuss design standards and problems affecting the vertically endowed...