<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:ifp="http://www.ifactory.com/press" ifp-element-xpath="/*[local-name() = 'urlset' and namespace-uri() = 'http://www.sitemaps.org/schemas/sitemap/0.9']"><ifp:contentType>CHAPTER</ifp:contentType><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/Research_Reviews/9781788112161/About_this_researchreview.xml</sm:loc><ifp:title>About this Research Review</ifp:title><sm:lastmod>2025-09-12</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/Research_Reviews/9781788112161/intro.xml</sm:loc><ifp:title>Literature Review Article: Chinese Outward Foreign Direct Investment</ifp:title><sm:lastmod>2025-09-12</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/Research_Reviews/9781788112161/recommendedreadings.xml</sm:loc><ifp:title>Recommended Readings</ifp:title><sm:lastmod>2025-09-12</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00002.xml</sm:loc><ifp:title>Copyright</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00002.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Copyright</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00003.xml</sm:loc><ifp:title>Contents</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00003.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Contents</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00004.xml</sm:loc><ifp:title>Contributors</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00004.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Contributors</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00005.xml</sm:loc><ifp:title>Preface</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00005.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Preface</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00006.xml</sm:loc><ifp:title>Acknowledgements</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00006.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Acknowledgements</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00008.xml</sm:loc><ifp:title>Software and graphical user interfaces</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00008.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Software and graphical user interfaces</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00009.xml</sm:loc><ifp:title>Copyright in software: functionality</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00009.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Copyright in software: functionality</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00010.xml</sm:loc><ifp:title>Copyright and gaming</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00010.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Copyright and gaming</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00011.xml</sm:loc><ifp:title>Databases and copyright protection</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00011.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Databases and copyright protection</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00012.xml</sm:loc><ifp:title>Database producer protection: between rights and liabilities</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00012.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Database producer protection: between rights and liabilities</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00013.xml</sm:loc><ifp:title>Big data and data appropriation in the EU</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00013.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Big data and data appropriation in the EU</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00014.xml</sm:loc><ifp:title>User generated content: towards a new use privilege in EU copyright law</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00014.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>User generated content: towards a new use privilege in EU copyright law</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00015.xml</sm:loc><ifp:title>User generated content and its authors</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00015.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>User generated content and its authors</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00016.xml</sm:loc><ifp:title>Mass digitization in the ebook market: copyright protections and exceptions</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00016.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Mass digitization in the ebook market: copyright protections and exceptions</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00017.xml</sm:loc><ifp:title>Ebooks and mass digitization projects: the role of licensing</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00017.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Ebooks and mass digitization projects: the role of licensing</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00018.xml</sm:loc><ifp:title>Copyright liability for hyperlinking</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00018.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Copyright liability for hyperlinking</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00019.xml</sm:loc><ifp:title>Video streaming and the communication to the public right in the United States and European Union</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00019.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Video streaming and the communication to the public right in the United States and European Union</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00021.xml</sm:loc><ifp:title>Software-related inventions</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00021.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Software-related inventions</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00022.xml</sm:loc><ifp:title>The prejudice against patenting business methods</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00022.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>The prejudice against patenting business methods</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00023.xml</sm:loc><ifp:title>Artificial intelligence, big data and intellectual property: protecting computer generated works in the United Kingdom</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00023.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Artificial intelligence, big data and intellectual property: protecting computer generated works in the United Kingdom</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00024.xml</sm:loc><ifp:title>Extraterritoriality and digital patent infringement</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00024.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Extraterritoriality and digital patent infringement</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00025.xml</sm:loc><ifp:title>Out of thin air: trade secrets, cybersecurity and the wrongful acquisition tort</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00025.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Out of thin air: trade secrets, cybersecurity and the wrongful acquisition tort</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00027.xml</sm:loc><ifp:title>Trade mark protection for digital goods</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00027.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Trade mark protection for digital goods</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00028.xml</sm:loc><ifp:title>The Uniform Domain Name Dispute Resolution Policy (UDRP): not quite arbitration, but satisfying?</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00028.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>The Uniform Domain Name Dispute Resolution Policy (UDRP): not quite arbitration, but satisfying?</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00029.xml</sm:loc><ifp:title>Metatags 'using' third party trade marks on the Internet</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00029.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Metatags 'using' third party trade marks on the Internet</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00030.xml</sm:loc><ifp:title>Keyword advertising and actionable consumer confusion</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00030.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Keyword advertising and actionable consumer confusion</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00031.xml</sm:loc><ifp:title>Fit for purpose? 3D printing and the implications for design law: opportunities and challenges</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00031.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Fit for purpose? 3D printing and the implications for design law: opportunities and challenges</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00033.xml</sm:loc><ifp:title>Competition in digital markets</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00033.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Competition in digital markets</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00034.xml</sm:loc><ifp:title>Exhaustion of rights on digital content under EU copyright: positive and normative perspectives</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00034.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Exhaustion of rights on digital content under EU copyright: positive and normative perspectives</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00035.xml</sm:loc><ifp:title>Enforcement in a digital context: intermediary liability</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00035.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Enforcement in a digital context: intermediary liability</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00036.xml</sm:loc><ifp:title>Criminal sanctions as a tool against online infringement: national law, international treaties, transnational cooperation</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00036.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Criminal sanctions as a tool against online infringement: national law, international treaties, transnational cooperation</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00037.xml</sm:loc><ifp:title>Digital tools of intellectual property enforcement: their intended and unintended norm setting consequences</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00037.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Digital tools of intellectual property enforcement: their intended and unintended norm setting consequences</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00038.xml</sm:loc><ifp:title>Index</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781785368332/9781785368332.00038.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Index</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00002.xml</sm:loc><ifp:title>Copyright</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00002.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Copyright</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00003.xml</sm:loc><ifp:title>Contents</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00003.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Contents</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00004.xml</sm:loc><ifp:title>Contributors</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00004.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Contributors</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00005.xml</sm:loc><ifp:title>Foreword</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00005.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Foreword</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00006.xml</sm:loc><ifp:title>Acknowledgements</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00006.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Acknowledgements</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00007.xml</sm:loc><ifp:title>Introduction: pipeline break</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00007.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Introduction: pipeline break</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00009.xml</sm:loc><ifp:title>Being an early career academic: is there space for gender equality in the neoliberal university?</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00009.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Being an early career academic: is there space for gender equality in the neoliberal university?</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00010.xml</sm:loc><ifp:title>Becoming a professor requires saying ‘No’: merging equality and quality agendas in a Norwegian gender balance project</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00010.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Becoming a professor requires saying ‘No’: merging equality and quality agendas in a Norwegian gender balance project</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00011.xml</sm:loc><ifp:title>The National Science Foundation’s ADVANCE programme: issues for senior compared to junior academic women scientists</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00011.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>The National Science Foundation’s ADVANCE programme: issues for senior compared to junior academic women scientists</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00012.xml</sm:loc><ifp:title>Using the embedded case study approach to analyse the leaky pipeline phenomenon in academic careers</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00012.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Using the embedded case study approach to analyse the leaky pipeline phenomenon in academic careers</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00013.xml</sm:loc><ifp:title>Feminization of the medical profession</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00013.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Feminization of the medical profession</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00014.xml</sm:loc><ifp:title>Resistance to women in academic medicine</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00014.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Resistance to women in academic medicine</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00016.xml</sm:loc><ifp:title>Networking, gender and academia: an ecosystems approach</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00016.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Networking, gender and academia: an ecosystems approach</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00017.xml</sm:loc><ifp:title>Academic support for female entrepreneurs: the positive lasting effects of learning networks</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00017.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Academic support for female entrepreneurs: the positive lasting effects of learning networks</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00018.xml</sm:loc><ifp:title>Gender perspective in mentoring relationships: a case study of GENOVATE@UNINA</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00018.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Gender perspective in mentoring relationships: a case study of GENOVATE@UNINA</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00019.xml</sm:loc><ifp:title>Gender and international collaborations in science and technology community building and policy agenda setting: an integrated analytical approach</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00019.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Gender and international collaborations in science and technology community building and policy agenda setting: an integrated analytical approach</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00021.xml</sm:loc><ifp:title>Gender differences in the commercialisation of research: a study in UK universities</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00021.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Gender differences in the commercialisation of research: a study in UK universities</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00022.xml</sm:loc><ifp:title>Unfolding the factors affecting female scientists’ intentions in spin-off creation: a Central European case study</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00022.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Unfolding the factors affecting female scientists’ intentions in spin-off creation: a Central European case study</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00023.xml</sm:loc><ifp:title>Gender diversity in R &amp; D teams and its impact on firm openness</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00023.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Gender diversity in R &amp; D teams and its impact on firm openness</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00024.xml</sm:loc><ifp:title>The entrepreneurial intention in female university students: an Italian case</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00024.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>The entrepreneurial intention in female university students: an Italian case</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00025.xml</sm:loc><ifp:title>Gender, race and entrepreneurship in the United States</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00025.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Gender, race and entrepreneurship in the United States</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00026.xml</sm:loc><ifp:title>Trends and determinants of women in patenting in the United States</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00026.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Trends and determinants of women in patenting in the United States</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00027.xml</sm:loc><ifp:title>AUTM Women Inventors Committee: working to close the gender gap in university patenting</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00027.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>AUTM Women Inventors Committee: working to close the gender gap in university patenting</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00028.xml</sm:loc><ifp:title>Gender equity and equality: resistance and advance in academic science and innovation</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00028.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Gender equity and equality: resistance and advance in academic science and innovation</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00029.xml</sm:loc><ifp:title>Index</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781786438966/9781786438966.00029.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Index</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00002.xml</sm:loc><ifp:title>Copyright</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00002.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Copyright</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00003.xml</sm:loc><ifp:title>Contents</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00003.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Contents</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00004.xml</sm:loc><ifp:title>Contributors</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00004.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Contributors</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00005.xml</sm:loc><ifp:title>Foreword</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00005.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Foreword</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00006.xml</sm:loc><ifp:title>Introduction to Research Handbook on European Union Taxation Law</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00006.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Introduction to Research Handbook on European Union Taxation Law</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00008.xml</sm:loc><ifp:title>EU power to tax: Competences in the area of direct taxation</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00008.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>EU power to tax: Competences in the area of direct taxation</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00009.xml</sm:loc><ifp:title>Equality, ability to pay and neutrality</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00009.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Equality, ability to pay and neutrality</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00010.xml</sm:loc><ifp:title>Territoriality, abuse and coherence</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00010.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Territoriality, abuse and coherence</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00011.xml</sm:loc><ifp:title>The relationship between primary, secondary and national law </ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00011.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>The relationship between primary, secondary and national law </ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00012.xml</sm:loc><ifp:title>The relationship between EU and international tax law </ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00012.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>The relationship between EU and international tax law </ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00013.xml</sm:loc><ifp:title>The functioning of fundamental freedoms and tax neutrality in the internal market</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00013.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>The functioning of fundamental freedoms and tax neutrality in the internal market</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00015.xml</sm:loc><ifp:title>Free movement of citizens and family taxation </ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00015.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Free movement of citizens and family taxation </ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00016.xml</sm:loc><ifp:title>Taxation of business in the EU: General issues</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00016.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Taxation of business in the EU: General issues</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00017.xml</sm:loc><ifp:title>Taxation of business in the EU: Special problems of crossborder losses and exit taxation </ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00017.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Taxation of business in the EU: Special problems of crossborder losses and exit taxation </ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00018.xml</sm:loc><ifp:title>Taxation of passive income</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00018.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Taxation of passive income</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00019.xml</sm:loc><ifp:title>Charitable organizations</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00019.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Charitable organizations</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00021.xml</sm:loc><ifp:title>Corporate tax harmonisation – Stage I: The struggle for progress</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00021.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Corporate tax harmonisation – Stage I: The struggle for progress</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00022.xml</sm:loc><ifp:title>Corporate tax harmonisation – Stage II: Coordination to fight tax avoidance and harmful tax competition</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00022.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Corporate tax harmonisation – Stage II: Coordination to fight tax avoidance and harmful tax competition</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00023.xml</sm:loc><ifp:title>Origin and merits of EU value added tax: A critical appraisal </ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00023.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Origin and merits of EU value added tax: A critical appraisal </ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00024.xml</sm:loc><ifp:title>Key policy issues for the future of the EU VAT system </ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00024.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Key policy issues for the future of the EU VAT system </ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00025.xml</sm:loc><ifp:title>Exploring the impact of EU law on energy and environmental taxation</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00025.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Exploring the impact of EU law on energy and environmental taxation</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00027.xml</sm:loc><ifp:title>Aggressive tax planning and harmful tax competition</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00027.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Aggressive tax planning and harmful tax competition</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00028.xml</sm:loc><ifp:title>State aid, tax integration and state sovereignty</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00028.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>State aid, tax integration and state sovereignty</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00029.xml</sm:loc><ifp:title>Transfer pricing rules and State aid law</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00029.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Transfer pricing rules and State aid law</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00030.xml</sm:loc><ifp:title>Relationship of fiscal State aid and the fundamental freedoms </ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00030.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Relationship of fiscal State aid and the fundamental freedoms </ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00032.xml</sm:loc><ifp:title>Administrative cooperation and recovery of taxes </ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00032.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Administrative cooperation and recovery of taxes </ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00033.xml</sm:loc><ifp:title>Exchange of information and cooperation in direct taxation</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00033.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Exchange of information and cooperation in direct taxation</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00034.xml</sm:loc><ifp:title>Fundamental rights in EU tax law </ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00034.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Fundamental rights in EU tax law </ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00035.xml</sm:loc><ifp:title>Dispute resolution and taxpayer participation </ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00035.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Dispute resolution and taxpayer participation </ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00037.xml</sm:loc><ifp:title>The external dimension of the fundamental freedoms and taxation</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00037.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>The external dimension of the fundamental freedoms and taxation</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00038.xml</sm:loc><ifp:title>The tax dimension of EU trade and investment agreements: Conflicting perspectives</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00038.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>The tax dimension of EU trade and investment agreements: Conflicting perspectives</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00039.xml</sm:loc><ifp:title>Company taxation aspects of investment liberalization provisions under EU Association Agreements </ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00039.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Company taxation aspects of investment liberalization provisions under EU Association Agreements </ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00040.xml</sm:loc><ifp:title>Index</ifp:title><sm:lastmod>2025-09-13</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788110839/9781788110839.00040.pdf</sm:loc><sm:lastmod>2025-09-13</sm:lastmod><ifp:title>Index</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00002.xml</sm:loc><ifp:title>Copyright</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00002.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Copyright</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00003.xml</sm:loc><ifp:title>Contents</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00003.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Contents</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00004.xml</sm:loc><ifp:title>Contributors</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00004.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Contributors</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00005.xml</sm:loc><ifp:title>Acknowledgements</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00005.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Acknowledgements</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00006.xml</sm:loc><ifp:title>Introduction</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00006.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Introduction</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00007.xml</sm:loc><ifp:title>Governable spaces of early childhood education and care: the Canadian case</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00007.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Governable spaces of early childhood education and care: the Canadian case</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00008.xml</sm:loc><ifp:title>For all, for free! Why do parents have to pay for early childhood education but not for primary education?</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00008.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>For all, for free! Why do parents have to pay for early childhood education but not for primary education?</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00009.xml</sm:loc><ifp:title>The paradox of universal access: alleviating or perpetuating inequity for children in New South Wales, Australia</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00009.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>The paradox of universal access: alleviating or perpetuating inequity for children in New South Wales, Australia</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00010.xml</sm:loc><ifp:title>The long-term effects of full-time childcare on family lives in Japan</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00010.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>The long-term effects of full-time childcare on family lives in Japan</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00011.xml</sm:loc><ifp:title>Childcare, education, protection and prevention: the transformation of early childhood policies in Germany since 2000</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00011.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Childcare, education, protection and prevention: the transformation of early childhood policies in Germany since 2000</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00012.xml</sm:loc><ifp:title>Parents as objects of interventions: what they have to say about early childhood education and schoolification</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00012.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Parents as objects of interventions: what they have to say about early childhood education and schoolification</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00013.xml</sm:loc><ifp:title>Early childhood education and care in times of transition: the role of policy reforms and advocacy processes in improving the accessibility of services for young children and their families</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00013.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Early childhood education and care in times of transition: the role of policy reforms and advocacy processes in improving the accessibility of services for young children and their families</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00014.xml</sm:loc><ifp:title>Home care and early childhood education in Finland: policies and practices of childcare</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00014.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Home care and early childhood education in Finland: policies and practices of childcare</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00015.xml</sm:loc><ifp:title>Rationalizing early childhood education and care in the local context: a case study of Finnish municipalities</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00015.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Rationalizing early childhood education and care in the local context: a case study of Finnish municipalities</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00016.xml</sm:loc><ifp:title>Epilogue: contradictory equal access</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00016.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Epilogue: contradictory equal access</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00017.xml</sm:loc><ifp:title>Index</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781788117746/9781788117746.00017.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Index</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00002.xml</sm:loc><ifp:title>Copyright</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00002.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Copyright</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00003.xml</sm:loc><ifp:title>Contents</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00003.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Contents</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00004.xml</sm:loc><ifp:title>Figures</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00004.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Figures</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00005.xml</sm:loc><ifp:title>Tables</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00005.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Tables</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00006.xml</sm:loc><ifp:title>Contributors</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00006.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Contributors</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00008.xml</sm:loc><ifp:title>Introduction to Research Handbook on Asian Financial Law</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00008.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Introduction to Research Handbook on Asian Financial Law</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00009.xml</sm:loc><ifp:title>The historical development of financial regulatory principles: influences on Asia-Pacific systemic supervision</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00009.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>The historical development of financial regulatory principles: influences on Asia-Pacific systemic supervision</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00010.xml</sm:loc><ifp:title>Trends and theory in financial regulation and regulatory design after the global financial crisis</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00010.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Trends and theory in financial regulation and regulatory design after the global financial crisis</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00012.xml</sm:loc><ifp:title>Financial regulatory models in the Asia-Pacific – a case study in diversity</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00012.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Financial regulatory models in the Asia-Pacific – a case study in diversity</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00013.xml</sm:loc><ifp:title>Bank resolution</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00013.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Bank resolution</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00014.xml</sm:loc><ifp:title>Networked securities markets: from cross-listing to direct connection</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00014.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Networked securities 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xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00027.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Macau banking law and financial institutions</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00028.xml</sm:loc><ifp:title>Indonesian financial laws: banking, insolvency and taxation</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00028.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Indonesian financial laws: banking, insolvency and taxation</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00029.xml</sm:loc><ifp:title>The development of Islamic banking and finance: the Malaysian experience</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00029.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>The development of Islamic banking and finance: the Malaysian experience</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00030.xml</sm:loc><ifp:title>Financial regulation in New Zealand: optimizing twin peaks</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00030.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Financial regulation in New Zealand: optimizing twin peaks</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00031.xml</sm:loc><ifp:title>Financial consumer protection in Singapore</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00031.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Financial consumer protection in Singapore</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00033.xml</sm:loc><ifp:title>FinTech and its regulation in Hong Kong</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00033.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>FinTech and its regulation in Hong Kong</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00034.xml</sm:loc><ifp:title>Recent developments of Japanese laws and regulations on FinTech</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00034.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Recent developments of Japanese laws and regulations on FinTech</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00035.xml</sm:loc><ifp:title>Lessons from Mt Gox: practical considerations for a virtual currency insolvency</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00035.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Lessons from Mt Gox: practical considerations for a virtual currency insolvency</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00036.xml</sm:loc><ifp:title>Financial regulation as interagency competition? The saga of venture capital rule-making in China</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00036.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Financial regulation as interagency competition? The saga of venture capital rule-making in China</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00037.xml</sm:loc><ifp:title>Is a bird in the hand worth two in the bush? Reflections on equity crowdfunding regulation in Taiwan</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00037.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Is a bird in the hand worth two in the bush? Reflections on equity crowdfunding regulation in Taiwan</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00038.xml</sm:loc><ifp:title>Sandboxes and bridges – the impact of Fintech on regulatory convergence and coordination in Asia</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00038.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Sandboxes and bridges – the impact of Fintech on regulatory convergence and coordination in Asia</ifp:title></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00039.xml</sm:loc><ifp:title>Index</ifp:title><sm:lastmod>2025-09-14</sm:lastmod></sm:url><sm:url xmlns:sm="http://www.sitemaps.org/schemas/sitemap/0.9"><sm:loc>https://www.elgaronline.com/display/edcoll/9781849804554/9781849804554.00039.pdf</sm:loc><sm:lastmod>2025-09-14</sm:lastmod><ifp:title>Index</ifp:title></sm:url></urlset>
