Download or read book Introducing a General Anti Avoidance Rule GAAR written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2016-01-31 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
Download or read book ECIE 2021 16th European Conference on Innovation and Entrepreneurship Vol 1 written by Dr Florinda Matos and published by Academic Conferences limited. This book was released on 2021-09-16 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: These proceedings represent the work of contributors to the 16th European Conference on Innovation and Entrepreneurship (ECIE 2021), hosted by ISCTE Business School, Instituto Universitário de Lisboa, Portugal on 16-17 September 2021. The Conference Chair is Dr. Florinda Matos and the Programme Co-Chairs are Prof Maria de Fátima Ferreiro, Prof Álvaro Rosoi and Prof Isabel Salavisa all from Instituto Universitário de Lisboa, Portugal. ECIE is a well-established event on the academic research calendar and now in its 16th year, the key aim remains the opportunity for participants to share ideas and meet the people who hold them. The conference was due to be held at Instituto Universitário de Lisboa, Portugal, but due to the global Covid-19 pandemic it was moved online to be held as a virtual event. The scope of papers will ensure an interesting two days. The subjects covered illustrate the wide range of topics that fall into this important and ever-growing area of research. The keynote presentation is given by Soumodip Sarkar, Vice-Rector, from University of Évora, Portugal on the topic of Social Intelligence. The second day of the conference will open with an address by Professor Vittorio Loreto, Sapienza University of Rome, Italy, who will talk about Exploring the adjacent possible: play, anticipation, surprise.
Download or read book Current books written by and published by . This book was released on 1972 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Excellence in Teaching and Learning in Higher Education written by Isabel Huet and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2021 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: The initial ‘idea’ for the book emerged during the seminar Sharing of Innovative Pedagogical Practices that occurred at the University of Coimbra (Portugal) in 2018. Like all ‘good ideas’, this one originated in a conversation between colleagues from the University of Coimbra and the University of West London in the United Kingdom. The ‘idea’ of this book was to move away from sharing experiences related to teaching and learning in higher education in just one or two countries, but instead to organise a more European view about the policy, research and teaching practices that are shaping the way our students learn, academics teach and do research. We have a total of 16 chapters from academics in Portugal, the United Kingdom, Ireland, Sweden, the Netherlands, Spain, Italy, and the Czech Republic. The book is organised in four interrelated themes: (1) policy and quality; (2) professionalisation of teaching and academic development; (3) research and teaching nexus; and (4) pedagogy and practice. Enjoy reading the book!
Download or read book Engaged Encounters written by Elisabet Dueholm Rasch and published by Brill Wageningen Academic. This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Engaged Encounters: Thinking about Forces, Fields and Friendships with Monique Nuijten is a festschrift celebrating the scholarly, professional and personal contributions and insights of Monique Nuijten. As a creative scholar, Monique is known for her theoretical contributions to the study of development, social movements, the state, organizations, and corruption - to name a few topics. She inspires many senior and junior colleagues, as well as students, with innovative concepts like 'force fields' and development as a 'hope-generating machine'. Nuijten grounds her theoretical interventions in fine-grained ethnographic observations with a keen and sympathetic eye for the diverse actors that inhabit the structures of power and patterns of inequality she encounters. For Nuijten, theoretical and ethnographic endeavors are deeply interwoven with personal and political engagements, most recently illustrated through her research on social movements in urban settings in Brazil and Spain. The intersection of these three integrated dimensions in Monique Nuijten's oeuvre and life - the theoretical, collegial and personal - are brought out clearly in the forty contributions that each in their own way, acknowledge her unique combination of intellectual sharpness and personal warmth. As such, Monique Nuijten's scholarly life embodies an exemplary model of engaged scholarship.
Download or read book Racism and Human Development written by Luciana Dutra-Thomé and published by Springer Nature. This book was released on 2021-11-19 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the lifelong effects of racism, covering its social, psychological, family, community and health impacts. The studies brought together in this contributed volume discuss experiences of discrimination, prejudice and exclusion experienced by children, young people, adults, older adults and their families; the processes of socialization, emotional regulation and construction of ethnic-racial identities; and stress-producing events associated with racism. This volume intends to contribute to a growing international effort to develop an antiracist agenda in developmental psychology by showcasing studies developed mainly in Brazil, the country with the largest black population in the world outside of Africa. Racism as an ideology that structures social relations and attributes superiority to one race over the others have developed in different ways in different countries. As a response to the 2020 social and health crisis, some North American developmental psychologists have started promoting initiatives to openly challenge racism. This book intends to contribute to this movement by bringing together studies conducted mainly in Brazil, but also in Germany and Norway, that adopt a racially informed approach to different topics in developmental psychology. Racism and Human Development intends to be an inspiration to students, scholars and practitioners who are seeking tools and examples of studies of race and racism from a developmental perspective. The establishment of an antiracist agenda in developmental psychology will never be possible without a commitment to the study of race as an indispensable social marker of human ontogeny in any society. This book is another step towards racial equity and towards a developmental science that leaves no one behind.
Download or read book The Atlantic Forest written by Marcia C. M. Marques and published by Springer Nature. This book was released on 2021-01-13 with total page 527 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Atlantic Forest is one of the 36 hotspots for biodiversity conservation worldwide. It is a unique, large biome (more than 3000 km in latitude; 2500 in longitude), marked by high biodiversity, high degree of endemic species and, at the same time, extremely threatened. Approximately 70% of the Brazilian population lives in the area of this biome, which makes the conflict between biodiversity conservation and the sustainability of the human population a relevant issue. This book aims to cover: 1) the historical characterization and geographic variation of the biome; 2) the distribution of the diversity of some relevant taxa; 3) the main threats to biodiversity, and 4) possible opportunities to ensure the biodiversity conservation, and the economic and social sustainability. Also, it is hoped that this book can be useful for those involved in the development of public policies aimed at the conservation of this important global biome.
Download or read book The Aarhus Convention written by and published by . This book was released on 2014 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: United Nations publication sales no. E.13.II.E.3"--Page 4 of cover.
Download or read book Materials Engineering and Nanotechnology written by Kazuo Umemura and published by Trans Tech Publications Ltd. This book was released on 2018-10-19 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: 3rd International Conference on Materials Engineering and Nanotechnology (ICMEN 2018) Selected, peer reviewed papers from the 3rd International Conference on Materials Engineering and Nanotechnology (ICMEN2018), July 19-21, 2018, Tokyo, Japan
Download or read book Indigenous Amazonia Regional Development and Territorial Dynamics written by Walter Leal Filho and published by Springer Nature. This book was released on 2020-08-04 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a valuable collection of case studies and conceptual approaches that outline the present state of Amazonia in the 21st century. The many problems are described and the benefits, as well as the achievements of regional development are also discussed. The book focuses on three themes for discussion and recommendations: indigenous peoples, their home (the forest), and the way(s) to protect and sustain their natural home (biodiversity conservation). Using these three themes this volume offers a comprehensive critical review of the facts that have been the reality of Amazonia and fills a gap in the literature.The book will appeal to scholars, professors and practitioners. An outstanding group of experienced researchers and individuals with detailed knowledge of the proposed themes have produced chapters on an array of inter-related issues to demonstrate the current situation and future prospects of Amazonia. Issues investigated and debated include: territorial management; indigenous territoriality and land demarcation; ethnodevelopment; indigenous higher education and capacity building; natural resource appropriation; food security and traditional knowledge; megadevelopmental projects; indigenous acculturation; modernization of Amazonia and its regional integration; anthropogenic interventions; protected areas and conservation; political ecology; postcolonial issues, and the sustainability of Amazonia.
Download or read book Anarchism in Latin America written by Ángel J. Cappelletti and published by AK Press. This book was released on 2018-02-13 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: The available material in English discussing Latin American anarchism tends to be fragmentary, country-specific, or focused on single individuals. This new translation of Ángel Cappelletti's wide-ranging, country-by-country historical overview of anarchism's social and political achievements in fourteen Latin American nations is the first book-length regional history ever published in English. With a foreword by the translator. Ángel J. Cappelletti (1927–1995) was an Argentinian philosopher who taught at Simon Bolivar University in Venezuela. He is the author of over forty works primarily investigating philosophy and anarchism. Gabriel Palmer-Fernandez is Distinguished Professor of Philosophy and Religious Studies at Youngstown State University.
Download or read book Beyond the Annual Budget written by World Bank and published by World Bank Publications. This book was released on 2012-11-12 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beyond the Annual Budget is a comprehensive review of country experience with Medium Term Expenditure Frameworks (MTEFs) worldwide. It looks at countries both with and without MTEFs over the period 1990 to 2008 to obtain results about their impact on fiscal performance.
Download or read book Borrowing Justification for Proportionality written by João Andrade Neto and published by Springer. This book was released on 2018-11-11 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: The proportionality test, as proposed in Robert Alexy’s principles theory, is becoming commonplace in comparative constitutional studies. And yet, the question “are courts justified in borrowing proportionality?” has not been expressly put in many countries where judicial borrowings are a reality. This book sheds light on this question and examines the circumstances under which courts are authorized to borrow from alien legal sources to rule on constitutional cases. Taking the Supreme Federal Court of Brazil – and its enthusiastic recourse to proportionality when interpreting the Federal Constitution – as a case study, the book investigates the normative reasons that could justify the court’s attitude and offers a comprehensive overview of its case law on controversial constitutional matters like abortion, same-sex union, racial quotas, and the right to public healthcare. Providing a valuable resource for those interested in comparative constitutional law and legal theory, or curious about Brazilian constitutional law, this book questions the alleged universality of the proportionality test, challenges the premises of Alexy’s principles theory, and discloses more than 68 Brazilian Supreme Court decisions delivered from 2003 to 2018 that would otherwise have remained unknown to an English-speaking audience.
Download or read book Occupational and Environmental Safety and Health written by Pedro M. Arezes and published by Springer. This book was released on 2019-02-27 with total page 765 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores a number of important issues in the area of occupational safety and hygiene. Presenting both research and best practices for the evaluation of occupational risk, safety and health in various types of industry, it particularly focuses on occupational safety in automated environments, innovative management systems and occupational safety in a global context. The different chapters examine the perspectives of all those involved, such as managers, workers and OSH professionals. Based on selected contributions presented at the 15th International Symposium on Occupational Safety and Hygiene (SHO 2019), held on 15–16 April, 2019, in Guimarães, Portugal, the book serves as a timely reference guide and source of inspiration to OSH researchers, practitioners and organizations operating in a global context.
Download or read book Complex Social Networks written by Fernando Vega-Redondo and published by Cambridge University Press. This book was released on 2007-01-08 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher description
Download or read book Customizing Indigeneity written by Shane Greene and published by . This book was released on 2009-05-28 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Customizing Indigeneity follows the Aguaruna on their paths to becoming leaders of Peru's Amazonian movement, revealing both their creative cultural agency and the constraints of contemporary indigenous movement politics along the way.
Download or read book Unprepared written by Andrew Lakoff and published by Univ of California Press. This book was released on 2017-08 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: A continuous state of readiness -- The generic biological threat -- Two regimes of global health -- Real-time biopolitics -- A fragile assemblage -- Diagnosing failure -- Epilogue
