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Book Tax Challenges Arising from Digitalisation     Interim Report 2018

Download or read book Tax Challenges Arising from Digitalisation Interim Report 2018 written by Collectif and published by OECD. This book was released on 2018-05-29 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.

Book Behind the Curtains

    Book Details:
  • Author : Carmen Martín Gaite
  • Publisher : Columbia University Press
  • Release : 1990
  • ISBN : 9780231068888
  • Pages : 300 pages

Download or read book Behind the Curtains written by Carmen Martín Gaite and published by Columbia University Press. This book was released on 1990 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Christ Versus Arizona

    Book Details:
  • Author : Camilo José Cela
  • Publisher : Dalkey Archive Press
  • Release : 2007
  • ISBN : 1564783413
  • Pages : 290 pages

Download or read book Christ Versus Arizona written by Camilo José Cela and published by Dalkey Archive Press. This book was released on 2007 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christ versus Arizona turns on the events in 1881 that surrounded the shootout at the OK Corral, where Wyatt Earp, Doc Holliday, and Virgil and Morgan Earp fought the Clantons and the McLaurys. Set against a backdrop of an Arizona influenced by the Mexican Revolution and the westward expansion of the United States, the story is a bravura performance by the 1989 Nobel Prize-winning author. A monologue by the naive, unreliable, and uneducated Wendell L. Espana, the book weaves together hundreds of characters and a torrent of interconnected anecdotes, some true, some fabricated. Wendell s story is a document of the vast array of ills that welcomed the dawning of the twentieth century, ills that continue to shape our world in the new millennium."

Book Permanent Establishment

    Book Details:
  • Author : Arvid Aage Skaar
  • Publisher : Kluwer Law International B.V.
  • Release : 2020-06-19
  • ISBN : 9403520647
  • Pages : 999 pages

Download or read book Permanent Establishment written by Arvid Aage Skaar and published by Kluwer Law International B.V.. This book was released on 2020-06-19 with total page 999 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.

Book Journey to the Alcarria

    Book Details:
  • Author : Camilo José Cela
  • Publisher : Atlantic Monthly Press
  • Release : 1990
  • ISBN : 9780871133793
  • Pages : 168 pages

Download or read book Journey to the Alcarria written by Camilo José Cela and published by Atlantic Monthly Press. This book was released on 1990 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Awarded the 1989 Nobel Prize for Literature, Camilo José Cela has long been recognized as one of the preeminent Spanish writers of the twentieth century. Journey to the Alcarria is the best known of his vagabundajes, Cela's term for his books of travels, sketchbooks of regions or provinces. The Alcarria is a territory in New Castile, northeast of Madrid, surrounding most of the Guadalajara province. The region is high, rocky, and dry, and is famous for its honey. Cela himself is "the traveler," an urban intellectual wandering from village to village, through farms and along country roads, in search of the Spanish character. Cela relishes his encounters with the simple, honest people of the Spanish countryside--the blushing maid in the tavern, the small-town shopkeeper with airs of grandeur lonely for companionship, the old peasant with his donkey who freely shares his bread and blanket with the stranger. These vignettes are narrated in a fresh, clear prose that is wonderfully evocative. As the New York Times wrote, Cela is "an outspoken observer of human life who built his reputation on portraying what he observed in a direct colloquial style."

Book Consuming Passions

    Book Details:
  • Author : Judith Williamson
  • Publisher :
  • Release : 1995
  • ISBN :
  • Pages : 240 pages

Download or read book Consuming Passions written by Judith Williamson and published by . This book was released on 1995 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book on dynamics of popular culture.

Book The Oxford Handbook of British Politics

Download or read book The Oxford Handbook of British Politics written by Matthew Flinders and published by OUP Oxford. This book was released on 2009-07-16 with total page 1008 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study of British politics has been reinvigorated in recent years as a generation of new scholars seeks to build-upon a distinct disciplinary heritage while also exploring new empirical territory and finds much support and encouragement from previous generations in forging new grounds in relation to theory and methods. It is in this context that The Oxford Handbook of British Politics has been conceived. The central ambition of the Handbook is not just to illustrate both the breadth and depth of scholarship that is to be found within the field. It also seeks to demonstrate the vibrancy and critical self-reflection that has cultivated a much sharper and engaging, and notably less insular, approach to the terrain it seeks to explore and understand. In this emphasis on critical engagement, disciplinary evolution, and a commitment to shaping rather than re-stating the discipline The Oxford Handbook of British Politics is consciously distinctive. In showcasing the diversity now found in the analysis of British politics, the Handbook is built upon three foundations. The first principle that underpins the volume is a broad understanding of 'the political'. It covers a much broader range of topics, themes and issues than would commonly be found within a book on British politics. This emphasis on an inclusive approach also characterises the second principle that has shaped this collection - namely, diversity in relation to commissioned authors. The final principle focuses on the distinctiveness of the study of British politics. Each chapter seeks to reflect on what is distinctive- both in terms of the empirical nature of the issue of concern, and the theories and methods that have been deployed to unravel the nature and causes of the debate. The result is a unique volume that: draws-upon the intellectual strengths of the study of British politics; reflects the innate diversity and inclusiveness of the discipline; isolates certain distinctive issues and then reflects on their broader international relevance; and finally looks to the future by pointing towards emerging or overlooked areas of research.

Book Off centre

    Book Details:
  • Author : Sarah Franklin
  • Publisher : Routledge
  • Release : 1991-01-01
  • ISBN : 9780044456667
  • Pages : 334 pages

Download or read book Off centre written by Sarah Franklin and published by Routledge. This book was released on 1991-01-01 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: This indispensible collection brings together feminist theory and cultural studies, looking at issues such as pop culture and the media, science and technology, and Thatcherism and the Enterprise Culture.

Book In Praise of the Stepmother

Download or read book In Praise of the Stepmother written by Mario Vargas Llosa and published by Faber & Faber. This book was released on 2012-12-20 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: With meticulous observation and the seductive skill of a great storyteller, Vargas Llosa lures the reader into the shadow of perversion that, little by little, darkens the extraordinary happiness and harmony of his characters. The mysterious nature of happiness and above all, the corrupting power of innocence are the themes that underlie these pages, and the author has perfectly met the demands of the erotic novel, never dimming for an instant the fine poetic polish of his writing.

Book Action Chicks

    Book Details:
  • Author : Sherrie A. Inness
  • Publisher : Palgrave MacMillan
  • Release : 2004-01-17
  • ISBN : 9781403964038
  • Pages : 293 pages

Download or read book Action Chicks written by Sherrie A. Inness and published by Palgrave MacMillan. This book was released on 2004-01-17 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: Xena, Buffy, Lara Croft. WWF, The Sopranos, Witchblade, La Femme Nikita. The women of pop culture are center stage and as tough as ever. Action Chicks is a groundbreaking collection highlighting the heroines we've grown to worship. What can they tell us about women in 2003? What can they tell us about how popular culture depicts women? Do the characters escape traditional gender role expectations? Or do they adhere to sexual, racial, ethnic, and class stereotypes? The essays in Action Chicks provide fans with a new look at their favorite icons and their relationship to the popular media machine. A fascinating collection that's bound to stir up some excitement.

Book Contemporary Cultural Studies

Download or read book Contemporary Cultural Studies written by Richard Hoggart and published by . This book was released on 1969 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: