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In this paper we develop a novel approach to Witt vector rings and to the (relative) de Rham Witt complex. We do this in the generality of arbitrary commutative algebras and arbitrary truncation sets. In our construction of Witt vector rings the ring structure is obvious and there is no need for universal polynomials. Moreover a natural generalization of the construction easily leads to the relative de Rham Witt complex. Our approach is based on the use of free or at least torsion free presentations of a given commutative ring $R$ and it is an important fact that the resulting objects are independent of all choices. The approach via presentations also sheds new light on our previous description of the ring of $p$-typical Witt vectors of a perfect $\mathbb{F}_p$-algebra as a completion of a semigroup algebra. We develop this description in different directions. For example, we show that the semigroup algebra can be replaced by any free presentation of $R$ equipped with a linear lift of the Frobenius automorphism. Using the result in the appendix by Umberto Zannier we also extend the description of the Witt vector ring as a completion to all $\bar{\mathbb{F}}_p$-algebras with injective Frobenius map., Appendix by Umberto Zannier; added the construction of a functorial noncommutative Witt vector ring with Frobenius Verschiebung and Teichm\"uller maps for noncommutative rings extending the commutative theory

We show that under certain additional hypotheses the proper base change theorem holds for arbitrary abelian sheaves.