Download or read book Belgium in International Tax Planning written by Patrick A. A. Vanhaute and published by IBFD. This book was released on 2008 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on commercial and company law and corporate income tax. It provides a systematic and comprehensive overview of the current tax planning opportunities that exist in Belgium. After some essential legal knowledge of Belgium, the chapters consider the Belgian tax regime, special features of the Belgian tax system, specific anti-avoidance provisions and international tax planning, tax incentives, special tax regimes, and tax planning opportunities (including the tax treaties with Hong Kong, the USA and the UAE).

Download or read book Business Law Guide to Belgium written by Van Bael & Bellis (Firm) and published by Kluwer Law International B.V.. This book was released on 2003-01-01 with total page 982 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Business Law Guide to Belgium is essential reading for all companies doing business in Belgium, as well as for their legal advisers. This book is a time- and money-saving companion that deals with the legal aspects of most commercial scenarios from a practical point of view. Topics covered in the book include company law, mergers and acquisitions, accounting law, taxation and tax law, customs and excise law, financial law, employment law, residence and work permits, distribution law, E-commerce rules, intellectual property law, antitrust law, unfair trade practices, property law, environmental law, state aid rules, product liability law, data-protection rules, judicial composition and bankruptcy, and litigation and arbitration. Written by a team of Belgian lawyers at Van Bael and Bellis, this book reflects their day to-day experience with respect to the complex legal issues that arise under Belgian business law. This book is the only comprehensive treatise of Belgian business law available in English. Established in 1986, Van Bael and Bellis is one of the few independent international law firms based in Brussels. It advises companies from around the world on international trade law, antitrust law and Belgian business law, including corporate transactions and litigation.

Download or read book Public Funding of Religions in Europe written by Francis Messner and published by Routledge. This book was released on 2016-04-15 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection brings together legal scholars, canonists and political scientists to focus on the issue of public funding in support of religious activities and institutions in Europe. The study begins by revolving around the various mechanisms put in place by the domestic legal systems, as well as those resulting from the European law of human rights and the law of the European Union. It then goes on to look at state support and particular religious groups. The presentation of European and national law is supplemented by theoretical and interdisciplinary contributions, with the main focus being to bring into discussion and map the relationship between the funding of religions and the economy and to infer from it an attempt at a systematic examination or theorization of such funding. This collection is essential reading for those studying Law and Religion, with particular focus on the countries of the UK, France, Belgium, Germany, Italy, The Netherlands, Spain and Turkey. The views expressed during the execution of the RELIGARE project, in whatever form and or by whatever medium, are the sole responsibility of the authors. The European Union is not liable for any use that may be made of the information contained therein.

Download or read book Burkina Faso written by International Monetary Fund and published by International Monetary Fund. This book was released on 1998-09-05 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews economic developments on Burkina Faso during 1994–98. Real GDP growth increased sharply following the 1994 CFA franc devaluation from an average of 0.8 percent in 1992–93 to an average of 4.2 percent in 1994–97. As a result, the decline in real terms of GDP per capita was reversed. In the mining sector, value added is estimated to have increased by about 10 percent in 1997, but official production of gold remains significantly below the level before 1994.

Download or read book Benin written by International Monetary Fund and published by International Monetary Fund. This book was released on 1998-10-05 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Selected Issues paper and Statistical Appendix examines some aspects of the civil service reform in Benin. It describes the main features of the promotion and compensation system currently in place; assesses the early efforts at reforming the civil service; and examines the main measures envisaged for 1998–2001. The paper assesses the impact of savings and loan associations on financial intermediation. It reviews the development of savings and loan associations in Benin, with particular focus on Federation of Rural Savings and Loan Cooperatives (FECECAM) because of its leading role in the system.

Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1999 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book StarBriefs 2001 written by and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 805 pages. Available in PDF, EPUB and Kindle. Book excerpt: This compilation probably looks like one of the craziest things a human being could spend his or her time on. Yet nobody would wonder at someone taking a short walk every day - after twenty five years that person would have covered a surprisingly long distance. This is exactly the story behind this list, which appeared first as a few pages within the directory StarGuides (or whatever name it had at that time) and as a distinct sister publication since 1990. The idea behind this dictionary is to offer astronomers and related space scientists practical assistance in decoding the numerous abbreviations, acronyms, contractions and symbols which they might encounter in all aspects of the vast range of their professional activities, including traveling. Perhaps it is a bit paradoxical, but if scientists quickly grasp the meaning of an acronym solely in their own specific discipline, they will probably encounter more difficulties when dealing with adjacent fields. It is for this purpose that this dictionary might be most often used. Scientists might also refer to this compilation in order to avoid identifying a project by an acronym which already has too many meanings or confused definitions.

Download or read book Law Norms and Freedoms in Cyberspace Droit normes et libert s dans le cybermonde written by Cécile de Terwangne and published by Éditions Larcier. This book was released on 2018-05-29 with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt: Professeur, chercheur, directeur de centre, doyen et recteur, Yves Poullet s’est illustré dans toutes les étapes et fonctions d’une carrière universitaire bien remplie, marquant des générations d’étudiants, de chercheurs, de collègues et de pairs. Spécialiste éminent et incontournable du droit de l’internet et des technologies de l’information et de la communication, il en est aussi l'un des précurseurs en fondant dès 1979 un des premiers centres de recherche européens en la matière. Par cet ouvrage, collègues, amis, anciens doctorants rendent hommage à l’une des plus belles plumes de la discipline, en lui offrant leurs réflexions sur l’influence réciproque du droit et de la technologie. Leurs contributions démontrent l’étendue de l’expertise et des réseaux européens et internationaux d’Yves Poullet. Elles s’articulent autour de trois axes qui furent autant de perspectives dans lesquelles il a inscrit sa recherche : le droit, les normes et les libertés. La richesse de ce volume témoigne de son attention à l’humain, des amitiés qu’il a nouées, mais aussi des sillons qu’il a tracés en droit des technologies de l’information et de la communication, sillons dans lesquels a poussé une forêt luxuriante, toujours fertile. C’est l’héritage d’un grand penseur, d’un véritable universitaire. =========== Yves Poullet has not merely served but excelled in all functions of the University world. Whether as professor, researcher, director of a research centre or as dean and rector, he has left a lasting impression in the minds of generations of students, researchers, colleagues and peers. He is a preeminent expert on the law of Internet and Information and Communications Technologies who, already in 1979, pioneered one of the first European research centres in the field. This volume is a tribute to Yves Poullet from colleagues, friends, former PhD researchers, offering their reflections on the reciprocal influence of law and technology. These contributions highlight both the range of expertise and the extent of the European and international networks he has nourished. They address the three main research axes Yves Poullet has developed through the years: law, norms and freedoms. The authors of this volume pay homage to a mentor, a friend, but above all to an exceptional researcher who has sown countless seeds in the field, enabling a luxurious landscape to grow and become a source of inspiration for many scholars. This is the heritage of a genuine thinker, a real academic.

Download or read book Special Tax Zones and EU Law written by Claudio Cipollini and published by Kluwer Law International B.V.. This book was released on 2019-12-18 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic recovery from the global financial crisis of 2007–2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) – areas of land where territorial advantages are granted on direct and/or indirect taxation – can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU – the so-called Social Cohesion Zone – to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model’s practical viability. Detailed reviews of Member States’ practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.

Download or read book The Environment for Women s Entrepreneurship in the Middle East and North Africa written by Nadereh Chamlou and published by World Bank Publications. This book was released on 2008 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: The commonly held perception is that businesses owned by women in the Middle East and North Africa are small and informal, that they're less sophisticated, and that they're huddled in low-value-added sectors. In fact, as The Environment for Women's Entrepreneurship in the Middle East and North Africa shows, there is very little difference between mail- and female-owned firms. Female-owned firms in the region are as well-established, productive, technologically savvy, and connected to global markets as male-owned firms. Although there are many similar characteristics and performance levels between male- and female-owned firms in the region, the book notes that women's entrepreneurship isn't reaching its potential, despite an investment climate that is much less gendered than suspected. With a significant increase in women's education level-in 11 out of 18 countries in the region women outnumber men in universities-and the strong economic rights women have in Islam, women's entrepreneurship can become a far greater engine for growth and diversification than expected in the past. This potential needs to be exploited vigorously. Reforming the investment climate to benefit all players is one important action. The second would be to remove or mitigate hurdles to their economic and social empowerment.

Download or read book VAT Neutrality written by Charlène Adline Herbain and published by Primento. This book was released on 2015-05-04 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.

Download or read book The Rough Guide to Paris Travel Guide eBook written by Rough Guides and published by Apa Publications (UK) Limited. This book was released on 2018-01-04 with total page 617 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discover Paris with the most incisive and in-the-know guidebook on the market. Whether you plan to stroll along the Seine, sip apéritifs at classy left-bank cafés or browse modern art at the Palais de Tokyo, The Rough Guide to Paris will show you ideal places to sleep, eat, drink and shop along the way. Inside The Rough Guide to Paris - Independent, trusted reviews written in Rough Guides' trademark blend of humour, honesty and insight, to help you get the most out of your visit, with options to suit every budget. - Full-colour maps throughout - navigate the medieval lanes of the Quartier Latin or the Marais's swanky shopping streets without needing to get online. - Stunning, inspirational images - Itineraries - carefully planned routes to help you organize your trip. - Detailed city coverage - whether in the city centre or out in the suburbs, this travel guide has in-depth practical advice for every step of the way. Areas covered: the islands; the Marais; the Quartier Latin; St-Germain; Montparnasse; Montmarte; Disneyland Paris. Attractions include: Eiffel Tower; Musée Rodin; Puces de St-Ouen; Pompidou Centre; Notre-Dame; Père-Lachaise; Musée Picasso; Musée d'Orsay; Fondation Louis Vuitton; Sainte-Chapelle; Berges de Seine; Place des Vosges. - Listings chapters - from accommodation to clubs and live music, plus festivals, events and Paris for children. - Basics - essential pre-departure practical information including getting there, local transport, the media, living in Paris, health, bike tours, boat trips, public holidays and more. - Background information - a Contexts chapter devoted to history and books, plus a handy language section and glossary. Make the Most of Your Time on Earth with the Rough Guide to Paris About Rough Guides: Escape the everyday with Rough Guides. We are a leading travel publisher known for our "tell it like it is" attitude, up-to-date content and great writing. Since 1982, we've published books covering more than 120 destinations around the globe, with an ever-growing series of ebooks, a range of beautiful, inspirational reference titles, and an award-winning website. We pride ourselves on our accurate, honest and informed travel guides.

Download or read book The Rough Guide to Paris written by Rough Guides and published by Rough Guides UK. This book was released on 2016-01-15 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its fifteenth edition, The Rough Guide to Paris brings the perfect mix of fresh research and expert knowledge to Europe's most enchanting city. Each neighbourhood is explored in depth, with all the sights - from the must-sees to the more offbeat - covered by Rough Guides' experienced authors. The surrounding region features too in the "Day-trips from Paris" chapter, and the whole lot is illustrated with beautiful photography throughout the guide. Full-colour maps ensure you'll find your way from sight to sight (or from bar to bar) with the minimum of fuss. Combine this with accurate practical information on everything from public transport to opening hours and museum passes, and you'll soon be browsing the Marais, gliding on a boat along the Seine and sampling the best bistrots like a true Parisian. The best of the Paris' cafés, restaurants and nightlife - from the high-end and exclusive to edgier new hotspots - are reviewed in Rough Guides' trademark honest and to-the-point style. All accommodation budgets are catered for, too, whether you're after a grande dame city institution or a backpacker-friendly party hostel. Both for weekend breaks and longer stays, The Rough Guide to Paris fits the bill.

Download or read book Using French Vocabulary written by Jean H. Duffy and published by Cambridge University Press. This book was released on 1999-03-11 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a structured vocabulary for all levels of undergraduate French courses, this text offers coverage of concrete and abstract vocabulary relating to the physical, cultural, social, commercial and political environment, as well as exposure to commonly encountered technical terminology.

Download or read book The National union catalog 1968 1972 written by and published by . This book was released on 1973 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Encyclopedia of Comparative Law written by Viktor Knapp and published by Martinus Nijhoff Publishers. This book was released on 1983 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Taxation of Manufacturing and Distribution written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2016-02-18 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most thorough treatment of its subject available, this book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through to regional purchase and sales companies, to the taxation of local country sales companies. The analysis includes the domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. Among the topics and issues analysed in depth are the following: – foreign tax credits; – taxation in the digital economy; – tax incentives; – intellectual property; – group treasury companies; – mergers and acquisitions; – leasing; – derivatives; – controlled foreign corporation provisions; – VAT and customs tariffs; – free trade agreements and customs unions; – transfer pricing; – role of tax treaties; – hedging; – related accounting issues; – deferred tax assets and liabilities; – tax risk management; – supply chain management; – depreciation allowances; and – carry-forward tax losses. The book includes descriptions of 21 country tax systems and ten detailed case studies applying the analysis to specific examples. Detailed up-to-date attention is paid to the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and other measures against tax avoidance. As a full-scale commentary and analysis of international taxation issues for multinational manufacturing groups – including in-depth consideration of corporate structures, tax treaties, transfer pricing, and current developments – this book is without peer. It will prove of inestimable value to all accountants, lawyers, economists, financial managers, and government officials working in international trade environments.