Download or read book CFC Legislation in the European Union and the Alternative CSC Concept written by Robert Gebhard Bader and published by . This book was released on 2012 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Concept and Implementation of CFC Legislation written by Nathalie Bravo and published by Linde Verlag GmbH. This book was released on 2021-09-21 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
Download or read book Concept and Implementation of CFC Legislation written by Nathalie Bravo and published by Linde Verlag GmbH. This book was released on 2021-09-21 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
Download or read book Department of Defense Dictionary of Military and Associated Terms written by United States. Joint Chiefs of Staff and published by . This book was released on 1979 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Base Erosion Profit Shifting and Developing Countries written by Ernesto Crivelli and published by International Monetary Fund. This book was released on 2015-05-29 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance —and quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced—and a significant one.
Download or read book Managing Urban Traffic Congestion written by European Conference of Ministers of Transport and published by OECD Publishing. This book was released on 2007-05-31 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers policy-oriented, research-based recommendations for effectively managing traffic and cutting excess congestion in large urban areas.
Download or read book Towards Zero Ambitious Road Safety Targets and the Safe System Approach written by International Transport Forum and published by OECD Publishing. This book was released on 2008-09-23 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report takes stock of recent developments and initiatives to meet increasingly ambitious road safety targets, and constitutes a major international review of progress in developing Safe System approaches, now adopted in a small number of countries.
Download or read book International Nuclear Law written by and published by . This book was released on 2010 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treaty Override written by Carla De Pietro and published by Kluwer Law International. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The term è^-treaty overrideè^-- has acquired a specific connotation for tax treaty purposes, which requires an in-depth analysis. There is a tendency for domestic legislation to be passed (or court cases decided) which may override provisions of tax treaties. Despite the many conflicts and uncertainties about what tax treaty override exactly is and the exact point in time when tax treaty override occurs, its implications have not until now been analysed in a systematic manner.
Download or read book E Commerce Strategy written by Zheng Qin and published by Springer. This book was released on 2014-10-30 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: E-Commerce Strategy builds awareness and sharpens readers' understanding of the key issues about e-commerce strategies. To link theory of e-commerce strategy with practice in the real world, it brings together theoretical perspectives based on academic research, integrated use of technologies and large amount of cases, especially those of China. With regard to the innovative technical standards and frameworks, it proposes strategic analysis from a technical point of view. The book is intended for postgraduate students in e-commerce and computer science as well as government officials, entrepreneurs and managers. Prof. Zheng Qin is the Director of Software Engineering and Management Research Institute, Tsinghua University, China; Dr. Shundong Li is a Professor at the School of Computer Science, Shaanxi Normal University, China; Dr. Yang Chang and Dr. Fengxiang Li are both Research Assistants at the School of Software, Tsinghua University, China.
Download or read book Dictionary of Acronyms and Technical Abbreviations written by Jakob Vlietstra and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 703 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Dictionary covers information and communication technology (ICT), including hardware and software; information networks, including the Internet and the World Wide Web; automatic control; and ICT-related computer-aided fields. The Dictionary also lists abbreviated names of relevant organizations, conferences, symposia and workshops. This reference is important for all practitioners and users in the areas mentioned above, and those who consult or write technical material. This Second Edition contains 10,000 new entries, for a total of 33,000.
Download or read book United Nations Juridical Yearbook 2008 written by United Nations and published by United Nations Publications. This book was released on 2010-06 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This yearbook contains documentary texts of treaties and other materials concerning the legal status and activities of the United Nations and related inter-governmental organizations. It also presents the judicial decisions on questions related to the Organization. A bibliography on jurisprudence is included.
Download or read book Compendium of the Social Doctrine of the Church written by Catholic Church. Pontificium Consilium de Iustitia et Pace and published by Veritas Co. Ltd.. This book was released on 2005 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book On Point written by Gregory Fontenot and published by . This book was released on 2005 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Den amerikanske hærs første officielle historiske beretning om operationerne i den anden Irakiske Krig, "Operation Iraqi Freedom", (OIF). Fra forberedelserne, mobiliseringen, forlægningen af enhederne til indsættelsen af disse i kampene ved Talil og As Samawah, An Najaf og de afsluttende kampe ved Bagdad. Foruden en detaljeret gennemgang af de enkelte kampenheder(Order of Battle), beskrives og analyseres udviklingen i anvendte våben og doktriner fra den første til den anden Golf Krig.
Download or read book Amendment to the Convention on the Physical Protection of Nuclear Material written by International Atomic Energy Agency and published by IAEA. This book was released on 2006 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Convention on the Physical Protection of Nuclear Material was signed at Vienna and at New York on 3 March 1980. The Convention is the only international legally binding undertaking in the area of physical protection of nuclear material. It establishes measures related to the prevention, detection and punishment of offenses relating to nuclear material. A Diplomatic Conference in July 2005 was convened to amend the Convention and strengthen its provisions. The amended Convention makes it legally binding for States Parties to protect nuclear facilities and material in peaceful domestic use, storage as well as transport. It also provides for expanded cooperation between and among States regarding rapid measures to locate and recover stolen or smuggled nuclear material, mitigate any radiological consequences of sabotage, and prevent and combat related offences. The amendments will take effect once they have been ratified by two-thirds of the States Parties of the Convention.
Download or read book International Liability of State for Nuclear Damage written by Tadeusz Gadkowski and published by . This book was released on 1989 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The 1988 Joint Protocol Relating to the Application of the Vienna Convention and the Paris Convention written by International Atomic Energy Agency and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication complements IAEA International Law Series No. 3 and reproduces the explanatory text on the 1988 Joint Protocol Relating to the Application of the Vienna Convention on Civil Liability for Nuclear Damage and the Paris Convention on Third Party Liability in the Field of Nuclear Energy.
