Download or read book Austerity written by Mark Blyth and published by Oxford University Press. This book was released on 2015 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Austerity: The History of a Dangerous Idea, Mark Blyth, a renowned scholar of political economy, provides a powerful and trenchant account of the shift toward austerity policies by governments throughout the world since 2009. The issue is at the crux about how to emerge from the Great Recession, and will drive the debate for the foreseeable future.

Download or read book Individuals Income under Double Taxation Conventions A Brazilian Approach written by Daniel Vitor Bellan and published by Kluwer Law International B.V.. This book was released on 2010-09-03 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book’s analysis: interpretation and qualification under international tax law; and Brazil’s income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals’ income in double taxation treaties? Is this “system” for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will quickly find this work instructive, insightful and thought-provoking.

Download or read book Sharing the Costs and Benefits of Energy and Resource Activity written by Lila Barrera-Hernández and published by Oxford University Press. This book was released on 2016-03-31 with total page 479 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new phase is emerging in the relationship between energy and resource activities and the communities that are affected by them. Any energy or resource project - a mine, a wind farm, a dam for hydroelectricity, or a shale gas development - will involve a mix of impacts and benefits for communities. For many years, the law has mediated impacts on communities and provided for the distribution of financial benefits. Now, there is growing awareness of the need to consider not only a wider range of costs and benefits for communities from energy and resource projects, but also the effects on communities at multiple scales and in complex ways. Sharing the costs and benefits of natural resource activity has now become a legal requirement for energy and resource projects operating in many jurisdictions, particularly in developing countries. This book uses cases studies from across the globe to examine the emergence of such legal measures, their advantages and disadvantages, and the improvements that may be feasible in the legal frameworks used to distribute the costs and benefits of energy and resources activity. The book has three parts: Part I considers general legal and conceptual frameworks; Part II addresses the mechanisms available to distribute costs and benefits; and Part III considers the role of public engagement and participation in the sharing of the costs and benefits from energy and resource projects.

Download or read book JUSTI A E DEMOCRACIA as novas perspectivas da hermen utica constitucional written by Renata Furtado de Barros and published by Lulu.com. This book was released on 2012-12-10 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: A ABPJD (Academia Brasileira de Produção Jurídica Discente) apresenta seu terceiro livro produzido com a colaboração de diversos profissionais da área jurídica, intitulado: "JUSTIÇA E DEMOCRACIA: as novas perspectivas da hermenêutica constitucional". Essa obra é fruto de inúmeras pesquisas dos alunos do curso de Pós-Graduação em Direito da PUC Minas, tendo contado com a colaboração de diversos docentes e discentes de outras instituições espalhadas por todo o Brasil. Com o objetivo de facilitar a leitura, a obra foi dividida em dois volumes, sendo este o primeiro volume. O que se busca a todo momento é crer em um ordenamento jurídico mais justo e democrático, para tanto, entendemos que a hermenêutica é um caminho seguro para reflexão da aplicação das normas no Estado Democrático de Direito brasileiro. Esperamos que esse livro seja uma reflexão da hermenêutica constitucional e de seu papel na manutenção de ideais mais sólidos de Justiça e Democracia. As Organizadoras.

Download or read book Tax Aspects of Fiscal Federalism written by Gianluigi Bizioli and published by IBFD. This book was released on 2011 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website

Download or read book Taxation in Latin America written by and published by . This book was released on 1970 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Multilateral Convention for Tax written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2021-11-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.

Download or read book Revista written by Academia Brasileira de Letras and published by . This book was released on 1923 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1989 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book VAT and Financial Services written by Robert F. van Brederode and published by Springer. This book was released on 2017-03-06 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.

Download or read book Certainty in Law written by Humberto Ávila and published by Springer. This book was released on 2016-07-20 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Instead of the usual apologetic treatment found in legal doctrine, linked to the determinacy, immutability or predictability of norms, this book treats legal certainty innovatively, holistically and in depth. Using a method at once analytical and functional, Professor Ávila examines the structural elements of legal certainty, from its definition and foundations to its various dimensions, normative forces and efficacies, citing a wealth of examples from case law to support each of the theses defended. No subject is more important and topical than legal certainty. Problems relating to lack of understanding, instability and unpredictability of law intensify day by day everywhere, in civil law and common law countries alike. Normative sources are increasingly diverse in origin (national, international, community) and multiple in nature (legal, contractual, jurisprudential). They change constantly, and present increasingly frequent problems of ambiguity and vagueness that significantly hinder their comprehension. This state of affairs, which to a greater or lesser extent is true of any legal order, justifies a return to the subject of legal certainty. In this book, essential questions are answered such as: Legal certainty in what sense? Certainty of what, for whom, in whose vision and by whom? When, to what extent, and to what end? “(...) it is probably the most comprehensive and systematic study ever produced on this subject using the analytical method.” (Riccardo Guastini, Professor of Jurisprudence, University of Genoa, Italy)

Download or read book Dicion rio de termos financeiros e banc rios written by Maria Tereza Camargo Biderman and published by Disal Editora - Bantim, Canato e Guazzelli Editora Ltda. This book was released on 2013-08-05 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mais de 700 verbetes nas áreas de finanças, economia, bancos, mercado de capitais, e bolsa de valores. Cada verbete se faz acompanhar do tempo correspondente em inglês. Um índice reverso lista os termos em inglês com seu equivalente em Português para facilitar a consulta a esses vocábulos ingleses, esclarecendo seu sentido e uso no Brasil.

Download or read book Constitutional Knowledge and Its Impact on Citizenship Exercise in a Networked Society written by Melro, Ana and published by IGI Global. This book was released on 2019-03-15 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: National constitutions allow citizens to exercise full citizenship rights, leading to a growing importance in understanding these laws. This knowledge, more widespread thanks to the ever-growing use of digital networks, allows for more enlightened national citizens in every corner of the world. Constitutional Knowledge and Its Impact on Citizenship Exercise in a Networked Society is a pivotal reference source that analyzes how constitutional awareness occurs in various countries and how citizenship participation is encouraged through the use of digital tools. While highlighting topics such as mobile security, transparency accountability, and constitutional awareness, this publication is ideally designed for professionals, students, academicians, and policymakers seeking current research on citizens' lack of awareness of their rights.

Download or read book Research Anthology on Citizen Engagement and Activism for Social Change written by Management Association, Information Resources and published by IGI Global. This book was released on 2021-11-26 with total page 1611 pages. Available in PDF, EPUB and Kindle. Book excerpt: Activism and the role everyday people play in making a change in society are increasingly popular topics in the world right now, especially as younger generations begin to speak out. From traditional protests to activities on college campuses, to the use of social media, more individuals are finding accessible platforms with which to share their views and become more actively involved in politics and social welfare. With the emergence of new technologies and a spotlight on important social issues, people are able to become more involved in society than ever before as they fight for what they believe. It is essential to consider the recent trends, technologies, and movements in order to understand where society is headed in the future. The Research Anthology on Citizen Engagement and Activism for Social Change examines a plethora of innovative research surrounding social change and the various ways citizens are involved in shaping society. Covering topics such as accountability, social media, voter turnout, and leadership, it is an ideal work for activists, sociologists, social workers, politicians, public administrators, sociologists, journalists, policymakers, social media analysts, government administrators, academicians, researchers, practitioners, and students.

Download or read book Tax Law Design and Drafting Volume 2 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1998-06-25 with total page 734 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experience, the book covers a wide range of issues in both domestic and international taxation. It also includes the most extensive bibliography currently available of the national tax laws of IMF member countries.

Download or read book Tax Sovereignty in the BEPS Era written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.

Download or read book Kime s International Law Directory written by and published by . This book was released on 1982 with total page 844 pages. Available in PDF, EPUB and Kindle. Book excerpt: