Download or read book Revenue Statistics 2016 written by OECD and published by OECD Publishing. This book was released on 2016-11-30 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes, presenting a set of detailed, internationally comparable tax data for OECD countries.

Download or read book International Taxation of Cloud Computing written by Alexander Weisser and published by Éditions juridiques libres / Freier juristischer Verlag. This book was released on 2020-10-07 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cloud computing may be borderless, but taxes are territorial. It is easy to imagine how the two concepts can clash. Much effort has gone into harmonizing tax rules across borders with the result that many jurisdictions have very similar tax rules. Even so, taxation remains a basic expression of national sovereignty. The goal of this thesis is to examine how international tax law applies to the cross-border cloud computing business. Both, multinational providers and customers of cloud computing services are analyzed. Reflecting three traditional areas of international tax scholarship, the goal could be stated in three questions. Which jurisdictions have the right to tax? What kinds of cloud computing transactions can be taxed? What amount of the profit is taxable? In more technical terms, this means enquiring into how the use of cloud computing affects the permanent establishment status of taxpayers, how the different kinds of cloud computing transactions are characterized under international double taxation treaties, and how the calculation of taxable cloud computing profit is affected by transfer pricing. In light of the current political events, the thesis also offers recommendations de lege lata through a systematic approach. Its first part assesses the current taxation of cloud computing. The second part evaluates whether the findings of this initial assessment conform to various superior principles of good rulemaking. It identifies which of the present tax rules ought to be adapted. The final part considers how the rules could be amended to become more compliant with the superior principles. In this way, Part I embodies the thesis, Part II the antithesis, and Part III seeks a synthesis.

Download or read book The Civil Code of the Province of Quebec written by Québec (Province) and published by . This book was released on 1904 with total page 1202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Transfer of Immovables in European Private Law written by Luz M. Martínez Velencoso and published by Cambridge University Press. This book was released on 2017-05-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume explores the law relating to the transfer of immovables in seventeen countries within Europe.

Download or read book Civil Code of the Province of Quebec written by Québec (Province) and published by . This book was released on 1979 with total page 918 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Private Enforcement of Competition Law in Europe written by Rafael Amaro and published by Bruylant. This book was released on 2021-06-10 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces the reader to key legal provisions and case-law related to the procedural and substantive issues that may arise in damages litigation for breach of anti-competitive agreements and abuses of a dominant position prohibitions. For the past decade, academic publications have focused on the proposal for a Directive on damages actions, then the Directive 2014/104/EU of 26 November 2014 itself, and finally the transposition texts. However, this understandable interest should not lead to overlook the fact that the Directive has been applied very little until now. This is mainly due to its application ratione temporis. In addition to the fact that Member States only transposed the Directive between the end of 2016 and 2018, Article 22 of the Directive provides that the substantive rules contained in the Directive cannot be applied to infringements subsequent to the national laws transposing them, while the procedural rules of the Directive apply to proceedings commenced on or after 26 December 2014. Thus, it is prior domestic law that continues to govern the vast majority of cases before national courts in the “Pre-Directive era.” In addition, a number of issues of the utmost importance have not been addressed by the Directive, such as questions of international jurisdiction or the quantification of “interests.” For these reasons, it seemed necessary not to limit this book to commenting on the Directive, important as it is, but to go beyond it. Directed by Rafael Amaro, this book contains the contributions from leading academics, attorneys, jurists and economists in the field of the private enforcement of competition law. It is composed of thematic chapters dealing with matters such as applicable law in international litigation, limitation, quantification of damages, from both a European Union and a national perspective, as well as national chapters presenting the state of play in several European States.

Download or read book La Revue du notariat written by and published by . This book was released on 1911 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Mercery of London written by Anne F. Sutton and published by Routledge. This book was released on 2016-12-05 with total page 598 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although mercers have long been recognised as one of the most influential trades in medieval London, this is the first book to offer a comprehensive and detailed analysis of the trade from the twelfth to the sixteenth century. The variety of mercery goods (linen, silk, worsted and small manufactured items including what is now called haberdashery) gave the mercers of London an edge over all competitors. The sources and production of all these commodities is traced throughout the period covered. It was as the major importers and distributors of linen in England that London mercers were able to take control of the Merchant Adventurers and the export of English cloth to the Low Countries. The development of the Adventurers' Company and its domination by London mercers is described from its first privileges of 1296 to after the fall of Antwerp. This book investigates the earliest itinerant mercers and the artisans who made and sold mercery goods (such as the silkwomen of London, so often mercers' wives), and their origins in counties like Norfolk, the source of linen and worsted. These diverse traders were united by the neighbourhood of the London Mercery on Cheapside and by their need for the privileges of the freedom of London. Extensive use of Netherlandish and French sources puts the London Mercery into the context of European Trade, and literary texts add a more personal image of the merchant and his preoccupation with his social status which rose from that of the despised pedlar to the advisor of princes. After a slow start, the Mercers' Company came to include some of the wealthiest and most powerful men of London and administer a wide range of charitable estates such as that of Richard Whittington. The story of how they survived the vicissitudes inflicted by the wars and religious changes of the sixteenth century concludes this fascinating and wide-ranging study.

Download or read book La Revue de jurisprudence written by and published by . This book was released on 1908 with total page 614 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sessional Papers written by and published by . This book was released on 1905 with total page 1320 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Report of the Dominion fishery commission on the fisheries of the province of Ontario, 1893", issued as vol. 26, no. 7, supplement.

Download or read book Revenue Statistics in Africa 2018 written by OECD and published by OECD Publishing. This book was released on 2018-10-31 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF).

Download or read book Annales scientifiques de l cole normale sup rieure written by Ecole normale supérieure (France) and published by . This book was released on 2016-03 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Treatise Upon the Law Privileges Proceedings and Usage of Parliament written by Thomas Erskine May and published by . This book was released on 1844 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Private Enforcement of EU Competition Law written by Pier Luigi Parcu and published by Edward Elgar Publishing. This book was released on 2018-09-28 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the past decade, private enforcement of competition law has slowly taken off in Europe. However, major differences still exist among Member States. By harmonizing a number of procedural rules, the Damages Directive aimed to establish a level playing field among EU Member States. This timely book represents the first assessment of the implementation of the Damages Directive. Offering a comparative perspective, key chapters provide an up-to-date account of the emerging trends in private enforcement of competition law in Europe.

Download or read book Annales Scientifiques de L cole Normale Sup rieure written by École normale supérieure (France) and published by . This book was released on 2016 with total page 762 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Les Livres de L ann e written by and published by . This book was released on 1923 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Revenue Statistics in Africa 2021 written by OECD and published by OECD Publishing. This book was released on 2021-12-15 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with the financial support of the European Union.