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 Being an Independent Regulator written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report identifies the critical points where undue influence can be exercised at different moments in the life of a regulator and discusses some of the avenues for developing a culture of independence, including through interactions with stakeholders, staffing and financing.

Download or read book Matemax English Spanish Edition written by Alicia Dickenstein and published by American Mathematical Soc.. This book was released on 2020-07-28 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: MATEMAX is a bilingual schoolbook of mathematical problems written with the premise that one of the fundamental ways of learning mathematics, in addition to being one of the goals of the subject, is to solve problems. The book is designed for children and young teens and aims to teach mathematics in an entertaining way. Problems are based on familiar everyday situations, and helpful hints guide students to develop strategies before diving into calculations, leading to practice in abstract thinking, an essential feature of mathematics. Presented in both English and Spanish it also provides equal access to students, parents and teachers with facility in either or both languages. An online supplement is available upon request at [email protected]. This companion book provides complete solutions, alternative methods and additional suggestions to complement the short answers contained in the book. In addition, while problems are arranged in the book as they appear naturally in life, the companion text connects the mathematical tools with standard curricula. Here is a sampling of those pages. MATEMAX es un libro escolar bilingüe de problemas matemáticos escrito bajo la premisa de que una de las formas fundamentales de aprender matemática, además de ser uno de los objetivos de la asignatura, es resolver problemas. El libro está diseñado para niños y adolescentes y tiene como objetivo enseñar matemática de una manera entretenida. Los problemas se basan en situaciones cotidianas familiares, y sugerencias útiles guían a los estudiantes para desarrollar estrategias antes de sumergirse en los cálculos, lo que lleva a la práctica del pensamiento abstracto, una característica esencial de la matemática. Presentado tanto en inglés como en español, también proporciona un acceso igual a estudiantes, padres y maestros con facilidad en uno o ambos idiomas. Un suplemento en línea está disponible a pedido en [email protected]. Este libro acompañante proporciona soluciones completas, métodos alternativos y sugerencias adicionales para complementar las respuestas cortas contenidas en el libro. Además, mientras que los problemas están ubicados en el libro como aparecen naturalmente en la vida, el texto complementario conecta las herramientas matemáticas con los planes de estudio estándar. Aquí hay una muestra de esas páginas.

Download or read book The Foreign Policy of the European Union written by Federiga M. Bindi and published by Brookings Institution Press. This book was released on 2012 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Explores European foreign policy and the degree of European Union success in proposing itself as a valid international actor, drawing from the expertise of scholars and practitioners in many disciplines. Addresses issues past and present, theoretical and practice-oriented, and country- and region-specific"-- Provided by publisher.

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 The Foreign Review written by and published by . This book was released on 1828 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Spain and the European Union written by Carlos Closa and published by Palgrave Macmillan. This book was released on 2004-06-19 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Spain's membership of the European Union since 1986 has had a major impact. Driven primarily by political concerns to secure democracy, membership has also served as a catalyst to dynamic economic development in Spain. This book analyzes how the EU has helped shape the political process in Spain, focusing on the key institutions and the policy process. At the same time, Spain's increasingly proactive role within the EU is also explored, with particular attention given to the country's international position in post-Cold War Europe.

Download or read book Vengador Del Silencio written by Juan M. Garcia Passalacqua and published by . This book was released on with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Munoz Y Sanchez Vilella written by Ismaro Velazquez and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Spain and Portugal in the European Union written by Paul Christopher Manuel and published by Routledge. This book was released on 2004-06-01 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication provides an up-to-date assessment of the political and economic issues and is valuable reading for anyone wishing to understand contemporary Spain and Portugal. Following decades of relative isolation under authoritarian regimes, the success of the processes of democratic transition in both countries paved the way for full membership in the European Community in 1986. Drawing on research by established scholars, Spain and Portugal in the European Union offers an original series of analyses of the development of Iberian politics, sociology and economics since the accession to the European Union.

Download or read book Spain and EC Membership Evaluated written by María Amparo Almarcha Barbado and published by Palgrave Macmillan. This book was released on 1993-01-01 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Disciples at Sa s and Other Fragments written by Novalis and published by . This book was released on 1903 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Theory of History written by Agnes Heller and published by Routledge. This book was released on 2016-04-14 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: This radical analysis of the role and importance of historiography interprets the philosophy and theory of history on the basis of historicity as a human condition. The book examins the norms and methods of historiography from a philosophical point of view, but rejects generalisations tht the philosophy of history can provide all the answers to contemporary problems. Instead it outlines a feasible theory of history which is still radical enough to apply to all social structures.

Download or read book Market and Competition Authorities written by Annetje Ottow and published by . This book was released on 2015 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Market and competition authorities operate in a complex environment with conflicting stakeholder demands. Balancing the various interests of the authority and stakeholder in an objective and impartial manner is strategic to achieving the goals of the legislation imposed. In a fresh approach examining the actions of an authority when a regulation is applied, Annetje Ottow argues the vital importance of the behavior of authorities, focusing on five fundamental good agency principles: legality, independence, transparency, effectiveness, and responsibility, or, LITER. These principles provide agencies and those reviewing their actions with a framework for agency design and action. Combining theory and practice to provide insight into agencies' organization and behavior, this book outlines and analyses behavioral issues using an ecosystemic method, addressing how independent agencies should be assessed, and which principles should apply. Using cases from the Netherlands and the UK, Ottow examines the key processes of authorities against the LITER principles, and opens the debate on 'how to regulate the agency'.

Download or read book The Making of Economic Policy written by Avinash K. Dixit and published by MIT Press. This book was released on 1998-09-01 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Making of Economic Policy begins by observing that most countries' trade policies are so blatantly contrary to all the prescriptions of the economist that there is no way to understand this discrepancy except by delving into the politics. The same is true for many other dimensions of economic policy. Avinash Dixit looks for an improved understanding of the politics of economic policy-making from a transaction cost perspective. Such costs of planning, implementing, and monitoring an exchange have proved critical to explaining many phenomena in industrial organization. Dixit discusses the variety of similar transaction costs encountered in the political process of making economic policy and how these costs affect the operation of different institutions and policies. Dixit organizes a burgeoning body of research in political economy in this framework. He uses U.S. fiscal policy and the General Agreement on Tariffs and Trade (GATT) as two examples that illustrate the framework, and show how policy often deviates from the economist's ideal of efficiency. The approach reveals, however, that some seemingly inefficient practices are quite creditable attempts to cope with transaction costs such as opportunism and asymmetric information. Copublished with the Center for Economic Studies and the Ifo Institute

Download or read book Credit Nation written by Claire Priest and published by Princeton University Press. This book was released on 2022-12-20 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: How American colonists laid the foundations of American capitalism with an economy built on credit Even before the United States became a country, laws prioritizing access to credit set colonial America apart from the rest of the world. Credit Nation examines how the drive to expand credit shaped property laws and legal institutions in the colonial and founding eras of the republic. In this major new history of early America, Claire Priest describes how the British Parliament departed from the customary ways that English law protected land and inheritance, enacting laws for the colonies that privileged creditors by defining land and slaves as commodities available to satisfy debts. Colonial governments, in turn, created local legal institutions that enabled people to further leverage their assets to obtain credit. Priest shows how loans backed with slaves as property fueled slavery from the colonial era through the Civil War, and that increased access to credit was key to the explosive growth of capitalism in nineteenth-century America. Credit Nation presents a new vision of American economic history, one where credit markets and liquidity were prioritized from the outset, where property rights and slaves became commodities for creditors' claims, and where legal institutions played a critical role in the Stamp Act crisis and other political episodes of the founding period.

Download or read book Our America written by Waldo David Frank and published by . This book was released on 1919 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: