Download or read book Imposing Standards written by Martin Hearson and published by Cornell University Press. This book was released on 2021-06-15 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.
Download or read book International Tax Handbook written by and published by Bloomsbury Publishing. This book was released on 2015-01-01 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277
Download or read book European Tax Handbook 2010 written by Ola van Boeijen-Ostaszewska and published by . This book was released on 2010 with total page 936 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbook of Alien Species in Europe written by Delivering Alien Invasive Species and published by Springer Science & Business Media. This book was released on 2008-11-14 with total page 421 pages. Available in PDF, EPUB and Kindle. Book excerpt: Biological invasions by alien (non-native) species are widely recognized as a significant component of human-caused global environmental change and the second most important cause of biodiversity decline. Alien species threaten many European ecosystems and have serious environmental, economic and health impacts. The DAISIE (Delivering Alien Invasive Species Inventories for Europe) project has now brought together all available information on alien species in Europe (terrestrial, aquatic and marine) and from all taxa (fungi, plants, animals). Thus for the first time, an overview and assessment of biological invasions in the Pan-European region is finally possible. The Handbook of Alien Species in Europe summarises the major findings of this groundbreaking research and addresses the invasion trends, pathways, and both economic as well as ecological impact for eight major taxonomic groups. Approximately 11.000 alien species recorded in Europe are listed, and fact sheets for 100 of the most invasive alien species are included, each with a distribution map and colour illustration. The book is complemented by a regularly updated internet database providing free additional information. With its highly interdisciplinary approach, DAISIE and its Handbook will be the basis for future scientific investigations as well as management and control of alien invasive species in Europe.
Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Download or read book Introduction to European Tax Law on Direct Taxation written by Michael Lang and published by Spiramus Press. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an introduction to European law on direct taxation. It includes an overview of the sources of European law, the impact of the fundamental freedoms on direct taxation and the relevance of the European state aid provisions in tax matters. Further, it analyses all relevant directives in the field of direct taxation, namely the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, looks at mutual assistance, as well as the EU Arbitration Convention. This edition has some structural changes, primarily made to adapt the analysis of European tax integration to the application of the EU Charter on Fundamental Rights in tax matters and the development of global tax competition. The latter phenomenon is being targeted by the BEPS and Tax Transparency projects in a suptranational framework that coordinates the exercise of national taxing rights around the globe and which also has significant repercussions for European tax integration.
Download or read book International Handbook of Survey Methodology written by Edith D. de Leeuw and published by Routledge. This book was released on 2012-10-12 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taking into account both traditional and emerging modes, this comprehensive new Handbook covers all major methodological and statistical issues in designing and analyzing surveys. With contributions from the world's leading survey methodologists and statisticians, this invaluable new resource provides guidance on collecting survey data and creating meaningful results. Featuring examples from a variety of countries, the book reviews such things as how to deal with sample designs, write survey questions, and collect data on the Internet. A thorough review of the procedures associated with multiple modes of collecting sample survey information and applying that combination of methods that fit the situation best is included. The International Handbook of Survey Methodology opens with the foundations of survey design, ranging from sources of error, to ethical issues. This is followed by a section on design that reviews sampling challenges and tips on writing and testing questions for multiple methods. Part three focuses on data collection, from face-to-face interviews, to Internet and interactive voice response, to special challenges involved in mixing these modes within one survey. Analyzing data from both simple and complex surveys is then explored, as well as procedures for adjusting data. The book concludes with a discussion of maintaining quality. Intended for advanced students and researchers in the behavioral, social, and health sciences, this "must have" resource will appeal to those interested in conducting or using survey data from anywhere in the world, especially those interested in comparing results across countries. The book also serves as a state-of-the-art text for graduate level courses and seminars on survey methodology. A companion website contains additional readings and examples.
Download or read book Materials Handbook written by François Cardarelli and published by Springer Science & Business Media. This book was released on 2008-03-19 with total page 1365 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique and practical book provides quick and easy access to data on the physical and chemical properties of all classes of materials. The second edition has been much expanded to include whole new families of materials while many of the existing families are broadened and refined with new material and up-to-date information. Particular emphasis is placed on the properties of common industrial materials in each class. Detailed appendices provide additional information, and careful indexing and a tabular format make the data quickly accessible. This book is an essential tool for any practitioner or academic working in materials or in engineering.
Download or read book A Guide to the European VAT Directives written by Julie Kajus and published by . This book was released on 2017 with total page 1668 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "
Download or read book The Elgar Guide to Tax Systems written by Emilio Albi and published by Edward Elgar Publishing. This book was released on 2011-01-01 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countries is examined, as are various methods of taxation (direct versus indirect, corporate income tax, value added tax and others) employed throughout the world. The politics of public finance and the institutions used to administer it are also analyzed.Reflecting on the influence of the research itself, Richard Bird closes the book with a chapter exploring whether or not economic literature has focused on the issues and problems that really matter to policymakers and whether it has influenced the development of tax systems."--Publisher's website.
Download or read book Corporate Tax Policy and Incorporation in the EU written by Ruud A. de Mooij and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Oxford Handbook of the European Union written by Erik Jones and published by Oxford University Press. This book was released on 2012-08-30 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Oxford Handbook of the European Union brings together numerous acknowledged specialists in their field to provide a comprehensive and clear assessment of the nature, evolution, workings, and impact of European integration.
Download or read book The Oxford Handbook of European Union Law written by Anthony Arnull and published by Oxford University Press. This book was released on 2015-07-23 with total page 1092 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its formation the European Union has expanded beyond all expectations, and this expansion seems set to continue as more countries seek accession and the scope of EU law expands, touching more and more aspects of its citizens' lives. The EU has never been stronger and yet it now appears to be reaching a crisis point, beset on all sides by conflict and challenges to its legitimacy. Nationalist sentiment is on the rise and the Eurozone crisis has had a deep and lasting impact. EU law, always controversial, continues to perplex, not least because it remains difficult to analyse. What is the EU? An international organization, or a federation? Should its legal concepts be measured against national standards, or another norm? The Oxford Handbook of European Union Law illuminates the richness and complexity of the debates surrounding the law and policies of the EU. Comprising eight sections, it examines how we are to conceptualize EU law; the architecture of EU law; making and administering EU law; the economic constitution and the citizen; regulation of the market place; economic, monetary, and fiscal union; the Area of Freedom, Security, and Justice; and what lies beyond the regulatory state. Each chapter summarizes, analyses, and reflects on the state of play in a given area, and suggests how it is likely to develop in the foreseeable future. Written by an international team of leading commentators, this Oxford Handbook creates a vivid and provocative tapestry of the key issues shaping the laws of the European Union.
Download or read book The Oxford Handbook of Philosophy in Early Modern Europe written by Desmond M. Clarke and published by Oxford University Press, USA. This book was released on 2011-01-27 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: A team of leading scholars survey the development of philosophy in the period of extraordinary intellectual change from the mid-16th century to the early 18th century. They cover metaphysics and natural philosophy; the mind, the passions, and aesthetics; epistemology, logic, mathematics, and language; ethics and political philosophy; and religion.
Download or read book European Art of the Eighteenth Century written by Daniela Tarabra and published by Getty Publications. This book was released on 2008 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The Art Through the Century series introduces readers to important visual vocabulary of Western art."--Back cover.
Download or read book A Textbook of Cultural Economics written by Ruth Towse and published by Cambridge University Press. This book was released on 2010-01-07 with total page 627 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a fascinating look at the economics of the arts, heritage and creative industries.
