Download or read book Comparative study on the legislation of the Web Tax between the United States of America and the European Union Amazon Case written by Alessio Barpi and published by Youcanprint. This book was released on 2021-12-30 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'e-commerce è la fonte principale di reddito per molti imprenditori, la vendita online permette di sfruttare al massimo l'opportunità che l'internet stesso offre, potendo raggiungere potenziali clienti ovunque. Oggi, i potenziali clienti hanno a disposizione poco tempo, complice anche il fatto che la società si è evoluta velocemente negli ultimi vent'anni, soprattutto dal punto di vista tecno-logico e sociale. Se dapprima ogni potenziale cliente doveva trovare del tempo libero per poter effettuare gli acquisti, oggi, in cinque minuti, in ufficio o nel metrò, il potenziale acquirente può effettua-re i propri acquisti grazie all'attività commerciale online. Sono passati circa 50 anni dalla nascita di Internet così come sono passati circa 46 anni dalla nascita dei moderni Computer e circa 28 anni dalla nascita degli Smartphone , per la quale trovarono terreno fertile per il loro sviluppo solo all'inizio del nuovo millennio. Il nuovo millennio non solo portò novità scientifiche e tecnologiche, ma portò anche alla nascita di un nuovo modo di vendere e di fare acquisti nel mercato digitale. Tra i pionieri del mercato digitale, oltre a eBay, vi si trova anche il principale concorrente di quest'ultima società, la Amazon, per la quale, già alla fine del secolo scorso, intravide nel web un'opportunità più che unica per poter espandersi a livello globale. Lo studio affrontato in questa Tesi di Laurea triennale, ha come scopo principale quello di poter comprendere come, nonostante l'evoluzione tecnologica e la piena globalizzazione, i vari leader europei non siano riusciti a dettare una linea univoca per poter attuare la lotta contro l'evasione fiscale effettuata dai vari colossi dell'e-commerce. Il metodo usato per affrontare questo studio è il metodo comparatistico, tra l'Ordinamento Federale Statunitense e quello ibrido Europeo.

Download or read book Model Tax Convention on Income and on Capital 2017 Full Version written by OECD and published by OECD Publishing. This book was released on 2019-04-25 with total page 2624 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...

Download or read book Health at a Glance 2007 OECD Indicators written by OECD and published by OECD Publishing. This book was released on 2007-11-13 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 2007 edition of Health at a Glance provides the latest comparable data and trends on different aspects of the performance of health systems in OECD countries.

Download or read book Convenzione Italia USA contro le doppie imposizioni written by Carlo Garbarino and published by . This book was released on 2001 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of the Italy-USA double tax convention, concluded in Washington on 29 August 1999. Due to the continuous references to the former 1984 convention, it is also possible to appreciate the evolution of the two tax systems.

Download or read book Person Centered Approach to Recovery in Medicine written by Luigi Grassi and published by Springer. This book was released on 2018-12-07 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a resource to aid in implementing psychosocial screening, assessment, and consequently integrating prevention, care and treatment (i.e. pharmacological, psychosocial rehabilitation and psychotherapeutic) in medicine. It is becoming increasingly recognized that one method of combating spiraling health care costs in developed nations is to integrate psychiatric care into medicine including primary care settings. This volume reviews the main issues relative to the paradigm of a person-centered and recovery-oriented approach that should imbue all medical areas and specialties. It proposes integration methods in screening and assessment, clinimetric approach, dignity conserving care, cross-cultural and ethical aspects, treatment and training as a basic and mandatory need of a whole psychosomatic approach bridging the several specialties in medicine. As such, the book addresses a topic that all physicians, including primary care and psychiatric professionals in a wide variety of mental health settings are currently discussing, planning and preoccupied with, namely the task of integrating mental health into all the medical fields, including primary care, cardiology, psychiatry, oncology and so on.

Download or read book Inclusive Education in Italy written by Simona D’Alessio and published by Springer Science & Business Media. This book was released on 2012-01-01 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an innovative and thought-provoking analysis of the policy of integrazione scolastica from an inclusive perspective. Drawing on historical and empirical research methods the book arises out of an ethnographic study, which investigates the extent to which the policy of integrazione scolastica can be considered an inclusive policy. The author poses two fundamental questions: why are there episodes of micro-exclusion and discrimination against disabled pupils still taking place in regular schools after more than 30 years have passed since the enactment of such a progressive policy? Can the policy of integration lead to the development of inclusion in Italy? The research findings presented in the book indicate that exclusion and discrimination towards disabled pupils in education do not result from a lack of implementation of the policy at a school level, rather from the perpetuation of dominant discourses, which construct disability as an individual deficit. The book does not deny the progress made in the country following the application of this anti-discriminatory policy; rather it challenges the hegemonic abilist culture and the traditional perspectives of disability and schooling that undermine the development of inclusive education. After having investigated the theoretical premises of the policy of integration, the author argues that this progressive policy is still rooted in a special needs education paradigm and that what was once a liberating policy has been transformed into a hegemonic tool which still manages, controls and normalizes disability leaving school settings and teaching and learning routines unchanged. She finally argues for a human rights approach for the development of an inclusive school for the 21st century. The book is an essential reading for academics, policy makers, researchers and students involved in education as it links ideological pressures to practical analyses.

Download or read book Top Incomes written by A. B. Atkinson and published by OUP Oxford. This book was released on 2010-04-01 with total page 799 pages. Available in PDF, EPUB and Kindle. Book excerpt: A rapidly growing area of economic research investigates the top of the income distribution using data from income tax records. This volume brings together studies of top incomes for twelve countries from around the world, including China, India, Japan, Argentina and Indonesia. Together with the first volume, published in 2007, the studies cover twenty two countries. They have a long time span, the earliest data relating to 1875 (for Norway), allowing recent developments to be placed in historical perspective. The volume describes in detail the source data and the methods employed. It will be an invaluable reference source for researchers in the field. Individual country chapters deal with the specific nature of the data for each of the countries, and describe the long-term evolution of top income shares. In the countries as a whole, dramatic changes have taken place at the top of the income distribution. Over the first part of the century, top income shares fell markedly. This largely took the form of a reduction in capital incomes. The different authors examine the impact of the First and Second World Wars, contrasting countries that were and were not engaged. They consider the impact of depressions and banking crises, and pay particular attention to the impact of progressive taxation. In the last 30 years, the shares of top incomes have increased markedly in the US and other Anglo-Saxon countries, reflecting the increased dispersion of earnings. The volume includes statistics on the much-discussed top pay and bonuses, providing a global perspective that discusses important differences between countries such as the lesser increase in Continental Europe. This book, together with volume 1, documents this interesting development and explores the underlying causes. The findings are brought together in a final summary chapter by Atkinson, Piketty and Saez.

Download or read book Judicial Interpretation of Tax Treaties written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2016-10-28 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

Download or read book The Employment Impact of Innovation written by Mario Pianta and published by Routledge. This book was released on 2003-09-01 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: The diffusion of information and communication technologies is rapidly changing the structure of advanced economies, raising new problems of technological unemployment. The view that market forces can easily counterbalance the labour-saving impact of innovation is contrasted in this book with empirical findings on aggregate compensation effects and on the consequences of product, process and organizational innovation in industries and services. After examining several policy aspects, new employment-friendly economic and innovation policies are proposed.

Download or read book Cognitive Capitalism written by Yann Moulier-Boutang and published by Polity. This book was released on 2011 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book argues that we are undergoing a transition from industrial capitalism to a new form of capitalism - what the author calls & lsquo; cognitive capitalism & rsquo;

Download or read book Education at a Glance written by and published by . This book was released on 1997-01-01 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD education indicators enable countries to see themselves in light of other countries performance. They reflect on both the human and financial resources invested in education and on the returns of these investments.

Download or read book The Soils of Italy written by Edoardo A.C. Costantini and published by Springer Science & Business Media. This book was released on 2013-03-29 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Soils of Italy is the first comprehensive book on Italian pedology in seventy years. Taking advantage of the authors’ large experience and of the most up-to-date information and technology, this book treats the main soil types of Italy, their diffusion, their functions, ecological use, and the threats to which they are subjected during centuries of intensive management. It also deals with future scenarios of the relationships between soil science and other disciplines, such as urban development, medicine, economics, sociology, and archaeology. The description of the soils is accompanied by a complete set of data, pictures and maps, including benchmark profiles. Factors of soil formation are also treated, making use of new, unpublished data and elaborations. The book also includes a history of pedological research in Italy, spanning over a century.

Download or read book Cultural and Linguistic Minorities in the Russian Federation and the European Union written by Heiko F. Marten and published by Springer. This book was released on 2015-01-06 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first comprehensive volume to compare the sociolinguistic situations of minorities in Russia and in Western Europe. As such, it provides insight into language policies, the ethnolinguistic vitality and the struggle for reversal of language shift, language revitalization and empowerment of minorities in Russia and the European Union. The volume shows that, even though largely unknown to a broader English-reading audience, the linguistic composition of Russia is by no means less diverse than multilingualism in the EU. It is therefore a valuable introduction into the historical backgrounds and current linguistic, social and legal affairs with regard to Russia’s manifold ethnic and linguistic minorities, mirrored on the discussion of recent issues in a number of well-known Western European minority situations.

Download or read book Responsibility of Higher Education Systems written by and published by BRILL. This book was released on 2020-06-29 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contributes to the understanding of the responsibilities of Higher Education in the evolving societal, political and economic landscape. It raises questions about its role in society, its responsibility towards students and staff, and its intended impact.

Download or read book Planning in Cold War Europe written by Michel Christian and published by Walter de Gruyter GmbH & Co KG. This book was released on 2018-10-08 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt: The idea of planning economy and engineering social life has often been linked with Communist regimes’ will of control. However, the persuasion that social and economic processes could and should be regulated was by no means limited to them. Intense debates on these issues developed already during the First World War in Europe and became globalized during the World Economic crisis. During the Cold War, such discussions fuelled competition between two models of economic and social organisation but they also revealed the convergences and complementarities between them. This ambiguity, so often overlooked in histories of the Cold War, represents the central issue of the book organized around three axes. First, it highlights how know-how on planning circulated globally and were exchanged by looking at international platforms and organizations. The volume then closely examines specificities of planning ideas and projects in the Communist and Capitalist World. Finally, it explores East-West channels generated by exchanges around issues of planning which functioned irrespective of the Iron Curtain and were exported in developing countries. The volume thus contributes to two fields undergoing a process of profound reassessment: the history of modernisation and of the Cold War.

Download or read book The OECD Guidelines for Multinational Enterprises written by and published by . This book was released on 1997 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: