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.

Download or read book Global Administrative Law written by Javier Robalino Orellana and published by Cameron May, Limited. This book was released on 2010 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Master of the Prado written by Javier Sierra and published by Simon and Schuster. This book was released on 2015-11-17 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Author Javier Sierra embarks on a grand tour of the Prado museum in this historical novel that illuminates the fascinating mysteries behind some of the greatest paintings in the world--complete with gorgeous, full-color inserts of artwork by Raphael, Boticelli, and other masters"--

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.

Download or read book The Legal Order written by Santi Romano and published by Routledge. This book was released on 2017-07-14 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1917 (Part 1) and 1918 (Part 2), with a second edition in 1946, this is the first English translation of Santi Romano’s classic work, L’ordinamento giuridico (The Legal Order). The main focus of The Legal Order is the notion of institution, which Romano considers to be both the core and distinguishing feature of law. After criticising accounts of the nature of law centred on notions of rule, coercion or authority, he offers a compelling conception, not merely of law as an institution, but of the institution as ‘the first, original and essential manifestation of law’. Romano advances a definition of a legal institution as any group who share rules within a bounded context: for example, a family, a firm, a factory, a prison, an association, a church, an illegal organisation, a state, the community of states, and so on. Therefore, this understanding of legal institutionalism at the same time provides a ground-breaking theory of legal pluralism whereby ‘there are as many legal orders as institutions’. The acme of a jurisprudential current long overlooked in the Anglophone environment (Romano’s work is highly regarded in France, Germany, Spain and South America, as well as in Italy), The Legal Order not only proposes what Carl Schmitt described as a ‘very significant theory’. More importantly, it offers precious insights for a thorough rethinking of the relationship between law and society in today’s world.

Download or read book Democracy in Social Movements written by Donatella della Porta and published by Springer. This book was released on 2009-07-31 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection explores conceptions and practices of democracy of social movement organizations involved in global protest. Focusing on the global justice movement this book shows how they adopt radical new democratic approaches and thus provide a fundamental critique of conventional politics.

Download or read book Guidelines Manual written by United States Sentencing Commission and published by . This book was released on 1995 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Historical Statistics of Chile written by and published by Greenwood. This book was released on 1978 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Roma Tre Law Review 01 2020 written by Giulio Napolitano and published by Roma TrE-Press. This book was released on 2020-07-14 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Roma Tre Law Review (R3LR) is an open-source peer-reviewed e-journal which aims to offer a digital forum for scholarly debate on issues of comparative law, international law, law and economics, law and society, criminal law, legal history, and teaching methods in law.

Download or read book The Italian Code of Criminal Procedure written by Mitja Gialuz and published by . This book was released on 2017 with total page 575 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book World Anthropologies written by Gustavo Lins Ribeiro and published by Routledge. This book was released on 2020-07-12 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its inception, anthropology's authority has been based on the assumption that it is a unified discipline emanating from the West. In an age of heightened globalization, anthropologists have failed to discuss consistently the current status of their practice and its mutations across the globe. World Anthropologies is the first book to provoke this conversation from various regions of the world in order to assess the diversity of relations between regional or national anthropologies and a contested, power-laden Western discourse. Can a planetary anthropology cope with both the 'provincial cosmopolitanism' of alternative anthropologies and the 'metropolitan provincialism' of hegemonic schools? How might the resulting 'world anthropologies' challenge the current panorama in which certain allegedly national anthropological traditions have more paradigmatic weight - and hence more power - than others? Critically examining the international dissemination of anthropology within and across national power fields, contributors address these questions and provide the outline for a veritable world anthropologies project.

Download or read book Comparative Criminal Procedure written by Jacqueline E. Ross and published by Edward Elgar Publishing. This book was released on 2016-06-24 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook presents innovative research that compares different criminal procedure systems by focusing on the mechanisms by which legal systems seek to avoid error, protect rights, ground their legitimacy, expand lay participation in the criminal process and develop alternatives to criminal trials, such as plea bargaining, as well as alternatives to the criminal process as a whole, such as intelligence operations. The criminal procedures examined in this book include those of the United States, Germany, France, Spain, Russia, India, Latin America, Taiwan and Japan, among others.

Download or read book Anthropologies of Modernity written by Jonathan Xavier Inda and published by John Wiley & Sons. This book was released on 2008-04-15 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a range of anthropological writings that are inspired by the French philosopher Michel Foucault and examine Foucault’s contribution to current theories of modernity. Treats modernity as an ethnographic object by focusing on its concrete manifestations. Tackles issues of broad interest: from colonialism and globalization to war, genetics, and AIDS. Draws on work from North and South America, Europe, Africa, and South and Southeast Asia. Contributors include James Ferguson, Akhil Gupta, Aihwa Ong, Paul Rabinow, and Rayna Rapp.

Download or read book The Government of Life written by Vanessa Lemm and published by Fordham Univ Press. This book was released on 2014-04-05 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foucault’s late work on biopolitics and governmentality has established him as the fundamental thinker of contemporary continental political thought and as a privileged source for our current understanding of neoliberalism and its technologies of power. In this volume, an international and interdisciplinary group of Foucault scholars examines his ideas of biopower and biopolitics and their relation to his project of a history of governmentality and to a theory of the subject found in his last courses at the College de France. Many of the chapters engage critically with the Italian theoretical reception of Foucault. At the same time, the originality of this collection consists in the variety of perspectives and traditions of reception brought to bear upon the problematic connections between biopolitics and governmentality established by Foucault’s last works.

Download or read book Between Bench and Bedside written by Ilana Löwy and published by Harvard University Press. This book was released on 1996 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: Between Bench and Bedside is a compelling account of the clinical trials of interleukin-2 at a major French cancer hospital. Löwy's book offers a remarkable insider's view of the culture of clinical experimentation in oncology.

Download or read book The Age of Immunology written by A. David Napier and published by University of Chicago Press. This book was released on 2010-12-15 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this fascinating and inventive work, A. David Napier argues that the central assumption of immunology—that we survive through the recognition and elimination of non-self—has become a defining concept of the modern age. Tracing this immunological understanding of self and other through an incredibly diverse array of venues, from medical research to legal and military strategies and the electronic revolution, Napier shows how this defensive way of looking at the world not only destroys diversity but also eliminates the possibility of truly engaging difference, thereby impoverishing our culture and foreclosing tremendous opportunities for personal growth. To illustrate these destructive consequences, Napier likens the current craze for embracing diversity and the use of politically correct speech to a cultural potluck to which we each bring different dishes, but at which no one can eat unless they abide by the same rules. Similarly, loaning money to developing nations serves as a tool both to make the peoples in those nations more like us and to maintain them in the nonthreatening status of distant dependents. To break free of the resulting downward spiral of homogenization and self-focus, Napier suggests that we instead adopt a new defining concept based on embryology, in which development and self-growth take place through a process of incorporation and transformation. In this effort he suggests that we have much to learn from non-Western peoples, such as the Balinese, whose ritual practices require them to take on the considerable risk of injecting into their selves the potential dangers of otherness—and in so doing ultimately strengthen themselves as well as their society. The Age of Immunology, with its combination of philosophy, history, and cultural inquiry, will be seen as a manifesto for a new age and a new way of thinking about the world and our place in it.

Download or read book Ideologies and Political Theory written by Michael Freeden and published by Oxford University Press. This book was released on 1996-10-24 with total page 603 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ideologies play a crucial role in the way the political world is shaped. Using the political experience of Britain, France, Germany, and the USA, this work examines political ideologies such as liberalism, conservatism, feminism and green politics.