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 Connotation and Meaning written by Beatriz Garza-Cuarón and published by Walter de Gruyter. This book was released on 2013-08-08 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Convention on Biological Diversity written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1994 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Human Security and Mutual Vulnerability written by Jorge Nef and published by IDRC. This book was released on 1999 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Human Security and Mutual Vulnerability: The global political economy of development and underdevelopment (Second Edition)

Download or read book Agricultural Ecology and Environment written by B.R. Stinner and published by Elsevier. This book was released on 2012-12-02 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increased use of chemical fertilizers and pesticides in crop production has adversely affected both the environment and the agricultural economy. Not only has it led to environmental pollution, but also the increasing costs of chemical inputs and the low prices received for agricultural products have contributed to economic unprofitability and instability.The International Symposium on Agricultural Ecology and Environment was organised in order to discuss ways of achieving the goals of economically and environmentally sustainable agriculture. It is apparent that a truly multidisciplinary effort is required and for this reason the meeting was attended by authors from many different disciplines and geographical locations. Although their papers reflect a wide diversity of agroecosystem types and examples, several common themes emerge: the increased importance of biotic control of ecosystem processes in lower input systems; the key role of soil organic matter in stabilizing nutrient cycling; the importance of agricultural landscape diversity and complexity; the importance of studying ecological processes in natural and agricultural ecosystems; the critical need to integrate socio-economic and ecological approaches.

Download or read book Encounters with Popular Pasts written by Mike Robinson and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is based on the recognition that heritage is popular and popular culture is now readily transformed into heritage, whose meanings and myths reshape social life and political and economic realities, as well as re-make "tradition". The papers in this volume consider: What does popular heritage look like? To whom does it speak? Is it active in dissolving class and cultural boundaries or just in reproducing new ones? How do societies manage a heritage that is fluid, immediate and that straddles extremes of serious conflict and hedonistic frivolity? When and under what circumstances is the creation and expression of new cultural forms - popular culture - capable of being transformed into heritage?

Download or read book To Destroy Painting written by Louis Marin and published by University of Chicago Press. This book was released on 1995-03 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: The work of the eminent French cultural critic Louis Marin (1931-92) is becoming increasingly important to English-speaking scholars concerned with issues of representation. To Destroy Painting, first published in France in 1977, marks a milestone in Marin's thought about the aims of painting in Europe in the sixteenth and seventeenth centuries. A meditation on the work of Poussin and Caravaggio and on their milieux, the book explores a number of notions implied by theories of painting and offers insight into the aims and effects of visual representaion.

Download or read book The True Worlds written by Johan Galtung and published by New York : Free Press. This book was released on 1980 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Security Management and the United Nations written by Muthiah Alagappa and published by Manas Publications. This book was released on 2004 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: What kind of comparative advantage does the United nations hold in the field of security compared to other states and regional organizations? What assets does the United Nations possess to deal with security issues? These are some of the questions that this book explores.

Download or read book World Disorders written by Stanley Hoffmann and published by Rowman & Littlefield Publishers. This book was released on 2000-03-22 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: (ACADEMIC PAPERBACK DESCRIPTION) Long one of the fieldOs most distinguished thinkers, Hoffmann brings together in this volume his important recent work on international politics. Many published here for the first time, these essays offer incisive reflections upon the reemergence of nationalism and ethnic conflicts in Europe, the redefined role of military intervention, and other uncertainties brought on by the demise of the Cold War. New to this edition is a current analysis of the Kosovo conflict. Woven throughout are his clear-eyed assessments of contending approaches to the study of international relations. (LONG TRADE CLOTH) Stanley Hoffmann has remarked that OIt wasnOt I who chose to study world politics. World politics forced themselves upon me.O A rootless child of World War II; Austrian, French, and later American, he has always maintained a unique balance and perspective on global affairs. Long one of the fieldOs most distinguished thinkers, Hoffmann brings together in this volume his important recent work on international politics. Many published here for the first time, these essays offer incisive reflections upon the reemergence of nationalism and ethnic conflicts in Europe, the redefined role of military intervention, and other uncertainties brought on by the demise of the Cold War. Hoffmann weighs the influence on theory and policy of such disparate figures as John Rawls, Hedley Bull, and George Schultz. Woven throughout are his clear-eyed assessments of contending approaches to the study of international relations.

Download or read book The Threshold of the Visible World written by Kaja Silverman and published by Routledge. This book was released on 2013-11-19 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The Threshold of the Visible World Kaja Silverman advances a revolutionary new political aesthetic, exploring the possibilities for looking beyond the restrictive mandates of the self, and the normative aspects of the cultural image-repertoire. She provides a detailed account of the social and psychic forces which constrain us to look and identify in normative ways, and the violence which that normativity implies.

Download or read book Development and Disorder written by Mike Mason and published by UPNE. This book was released on 1997 with total page 527 pages. Available in PDF, EPUB and Kindle. Book excerpt: A contemporary history of the Third World that explains why most of these countries failed to develop in ways which benefit the majority of their populations.

Download or read book Teor a de Precios written by Jorge S. del Villar G. and published by Cbh Books. This book was released on 2010-05-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Political Economy and the Changing Global Order written by Richard Stubbs and published by Don Mills, Ont. : Oxford University Press. This book was released on 2006 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering the basics necessary for a course in international political economy (IPE), this text comes from a non-American, critical perspective and the contributors are drawn from prominent scholars of IPE around the world.

Download or read book Futurenatural written by Jon Bird and published by Routledge. This book was released on 1996-03-21 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are living in an age when 'nature' seems to be on the brink of extinction yet, at the same time, 'nature' is becoming increasingly ubiquitous and unstable as a category for representation and debate. Futurenatural brings together leading theorists of culture and science to discuss the concept of 'nature' - its past, present and future. Contributors discuss the impact on our daily life of recent developments on biotechnologies, electronic media and ecological politics. Increasingly, scientific theories and models have been taken up as cultural metaphors that have material effects in transforming 'ways of seeing' and 'structures of feeling'. The book addresses the issue of whether political and cultural debates about the body and environment can take place without reference to 'nature' or the 'natural'. This collection considers how we might 'think' a future developing from emergent scientific theories and discourses. What cultural forms may be produced when new knowledges challenge and undermine traditional ways of conceiving the 'natural'.

Download or read book Partners in Development written by Commission on International Development and published by . This book was released on 1969 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: