Download or read book Transfer Pricing Developments Around the World 2017 written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from the renowned multi-volume International Encyclopaedia of Laws, this book describes the social security regime in Slovenia. It conveys a clear working knowledge of the legal mechanics affecting health care, employment injuries and occupational diseases, incapacity to work, pensions, survivors’ benefits, unemployment benefits and services, and family benefits. The analysis covers the field of application, conditions for entitlement, calculation of benefits, financing, the institutional framework, and relevant law enforcement and controls. Allowances for retirees, employees, public sector workers, the self-employed, and the handicapped are all clearly explained, along with full details of claims, adjudication procedures, and appeals. Succinct yet eminently practical, the book will be a valuable resource for lawyers handling social security matters in Slovenia. It will be of practical utility to those both in public service and private practice called on to develop and to apply social security law and policy, and of special interest as a contribution to the comparative study of social security systems.

Download or read book Current Affairs Roundup 2019 with 2 ebooks Weekly Current Affairs Update MCQs 2nd Edition written by Disha Experts and published by Disha Publications. This book was released on 2018-08-10 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Current Affairs Roundup 2019, 2nd Edition is empowered with 2 ebooks - Weekly Current Affairs Update 2018 & MCQs. The book has been designed to capture the day-to-day happenings in and around the world. The new edition has been enriched with updates on 3 important sectors of our economy which are very useful for different Competitive Exams - Agriculture Snapshot 2018, Banking Snapshot 2018 & Railways Snapshot 2018. The book has been divided into 4 parts - Events, Issues, Ideas & People. Further each of the 4 parts is divided month-wise, i.e. Jan to June 2017. It is essential for aspirants to keep themselves updated as just knowing things can get them more marks in such exams. Moreover Current Affairs prove to be very important tool to handle GD and PI. It comes in handy for the aspirants of UPSC, SSC, Banking, Insurance, Railways, Engg. Services and AFCAT etc.

Download or read book Current Affairs Roundup 2018 with 24 Online Tests 2 ebooks 2nd Edition written by Disha Experts and published by Disha Publications. This book was released on 2017-08-01 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Current Affairs Roundup 2018 2nd Edition is empowered with 24+ Online MCQ Tests and 2 ebooks - GK2018 & Weekly Current Affairs Update 2017. The book has been designed to capture the day-to-day happenings in and around the world. The book has been divided into 4 parts - Events, Issues, Ideas & People. Further each of the 4 parts is divided month-wise, i.e. Jan to June 2017. It is essential for aspirants to keep themselves updated as just knowing things can get them more marks in such exams. Moreover Current Affairs prove to be very important tool to handle GD and PI. It comes in handy for the aspirants of UPSC, SSC, Banking, Insurance, Railways, Engg. Services and AFCAT etc.

Download or read book Transfer Pricing Developments Around the World 2019 written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2019-08-09 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policy with far-reaching impact on countries’ legislations, administrative guidelines and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers eight topic-based papers prepared by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, this book encompasses the following topics: Global Transfer Pricing Developments; Transfer Pricing Developments in the European Union; Transfer Pricing Developments in the United States; Transfer Pricing Developments in Developing Countries and Emerging Economies; Recent Developments on Transfer Pricing and Intra-Group Services; Recent Developments on Transfer Pricing and Intra-Group Financing; Recent Developments on the Nexus Rules to Tax Business Profits at Source; and Recent Developments on Attribution of Profits to Digital Permanent Establishments. The intense work of international organizations such as the Organisation for Economic Co-operation and Development, United Nations and other international organizations as well as the intense work of the European Union is thoroughly analyzed in this book. The detailed analysis will be of immeasurable value to the various players including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials as well as to tax lawyers, in-house counsel and academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.

Download or read book Transfer Pricing Developments Around the World 2018 written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2018-08-21 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policy with far-reaching impact on countries’ legislations, administrative guidelines, and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers seven topic-based papers prepared by international experts on transfer pricing. Greatly helping to define where the line should be drawn to distinguish genuine transfer pricing issues from other anti-avoidance measures, this book encompasses the following topics: • global transfer pricing developments; • transfer pricing developments in the European Union; • transfer pricing developments in the United States; • transfer pricing developments in developing countries and emerging economies; • recent developments on transfer pricing documentation and country-by-country reporting; • recent developments on comparability analysis in transfer pricing; and • recent developments on the profit split method. The intense work of international organizations such as the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund, and other international organizations is thoroughly analyzed in this book. The detailed analysis will be of immeasurable value to the various players including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials as well as to tax lawyers, in-house counsel, and interested academics in facilitating an efficient dialogue and coordinated approach to transfer pricing in the future.

Download or read book Tax Treaty Case Law around the Globe 2017 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2018-02-20 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided in 2016 around the world.

Download or read book United Nations Practical Manual on Transfer Pricing for Developing Countries 2017 written by United Nations and published by . This book was released on 2017 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfer pricing (profit shifting) analysis to some of the transactions of multinational enterprises (MNEs) in particular.

Download or read book Quarterly Current Affairs October to December 2017 for Competitive Exams Vol 4 written by Disha Experts and published by Disha Publications. This book was released on 2017-12-28 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: Quarterly Current Affairs - October to December 2017 for Competitive Exams is a unique handy magbook as it gives the complete update of the 4th Quarter months of 2017. The book talks of all the recent developments in the field of Polity, Economics, Science & Technology, Sports, Art & Culture etc. This book would prove to be an asset for all students aspiring for the different competitive exams. The book highlights the gist of the 4th Quarter of 2017 through Game Changers, Causes & Effects, Quote & Unquote, etc.

Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 written by OECD and published by OECD Publishing. This book was released on 2022-01-20 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.

Download or read book Transfer Pricing Developments Around the World 2020 written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2020-09-28 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policy with far-reaching impact on countries’ legislations, administrative guidelines and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers eight topic-based chapters prepared by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, this book encompasses the following topics: Global Transfer Pricing Developments; Transfer Pricing Developments in the European Union; Transfer Pricing Developments in the United States; Transfer Pricing Developments in Developing Countries and Emerging Economies; Recent Developments on the Tax Challenges Arising from the Digitalization of the Economy (New Nexus Rules); Recent Developments on the Tax Challenges Arising from the Digitalization of the Economy (New Profit Allocation Rules); Recent Developments on Transfer Pricing and Intra-Group Financing; and Recent Developments on the Use of New Technologies for Transfer Pricing Analyses. The intense work of international organizations, such as the Organisation for Economic Co-operation and Development, United Nations and other international organizations, as well as the intense work of the European Union is thoroughly analyzed in this book. The detailed analysis will be of immeasurable value to the various players including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials as well as to tax lawyers, in-house counsel and academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.

Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD and published by OECD Publishing. This book was released on 2017-07-10 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

Download or read book Topic wise Solved Papers for IBPS SBI Bank PO Clerk Prelim Main Exam 2010 18 Banking Economy General Awareness 2nd Edition written by Disha Experts and published by Disha Publications. This book was released on with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Topic-wise Bank PO/ Clerk Prelim & Mains Solved Papers Banking/ Economy/ General Awareness 2nd Edition consists of past solved papers of Bank Exams - IBPS PO, IBPS Clerk, SBI PO, SBI Clerk and Specialist Officer from 2010 to 2018. • The coverage of the papers has been kept RECENT (2010 to 2018) as they actually reflect the changed pattern of the Banking exams. Thus the papers prior to 2010 have not been included in the book. • In all there are 38 Question papers from 2010 to 2018 which have been provided topic-wise along with detailed solutions. • Practicing these questions, aspirants will come to know about the pattern and toughness of the questions asked in the examination. In the end, this book will make the aspirants competent enough to crack the uncertainty of success in the Entrance Examination. • The strength of the book lies in the originality of its question papers and Errorless Solutions. The solution of each and every question is provided in detail (step-by-step) so as to provide 100% concept clarity to the students.

Download or read book Evolution of APA Regime written by Kuldeep Sharma and published by Kluwer Law International B.V.. This book was released on 2021-07-19 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advance pricing agreements or arrangements (APAs) are designed as a dispute prevention mechanism for transfer pricing related issues and provide certainty to taxpayers on taxation of cross-border transactions. Since the APA procedure was introduced by tax authorities in the late 1980s, it has gradually taken hold worldwide and evolved along several dimensions with important characteristics. This book, the first exclusively dedicated to the global APA regime, provides a comprehensive, in-depth discussion of the APA concepts and procedures in twenty-five jurisdictions across Europe, Asia, Asia Pacific, North America, South America and Africa, noting the particular genesis, features, and progress made under each programme. The analysis covers such elements as the following: the types of APAs and their characteristics; the main steps involved in an APA process; key advantages of APA programme and comparative study of the APA as a preferred dispute prevention mechanism over other dispute resolution mechanisms; key issues observed and in practice by various APA authorities worldwide inter alia involving, cost base of captive entities, resolution of transfer pricing issues involving intangibles, location savings, joint site visits, attribution of profits to PEs, APAs for small businesses, abbreviated procedure for renewal of APAs, significance of economic nexus prior to the grant of APAs and other relevant issues; exchange of APA rulings equip tax authorities to quickly identify risk areas so as to curb Base Erosion and Profits Shifting (BEPS), which augurs well for the APA programme and is another milestone in its evolution process; APAs provide jurisdictions with an excellent platform to fostering a non-adversarial tax regime. The author includes an extended case study of India’s APA programme, highlighting some of its conspicuous elements with equal focus on certain special characteristics of APAs in Australia, Canada, France, Germany, Ireland, Korea, The Netherlands, Poland, UK and the United States. Factors influencing speedier processing and suggestions on further improvement of APA programmes are also included. Numerous tables and figures illustrate all aspects associated with APAs. With more economies opening up and the worldwide implementation of the OECD/G20 BEPS Action Reports in an endeavour to combat BEPS, access and recourse to APAs is sure to grow. This invaluable book will enable tax administrations to learn from each other’s experiences and help to prevent costly and time-consuming transfer pricing audits and litigation for multinational enterprises. The book will be welcomed by revenue officials, professionals, and advisors concerned with international taxation, as well as by tax law academics.

Download or read book Transfer Pricing and Value Creation written by Raffaele Petruzzi and published by Linde Verlag GmbH. This book was released on 2019-09-02 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to permeate not only Transfer Pricing language but also wider allocation rules and anti-abuse provisions in international tax law. The notion of ‘Value Creation’ reframes the interpretation and application of the Arm’s Length Principle (ALP) that is embedded in Articles 7 and 9 of the OECD Model Convention. This new Value Creation notion and approach assist in understanding key enterprise functions while different industry sectors manifest these concepts in various ways. Situating such notions and this approach within the law of tax treaties and analyzing terms of the OECD Transfer Pricing Guidelines alongside their factual context is the aim of this book. Here, law students address Transfer Pricing and Value Creation in sectors as varied as commodities trade, automotive, consumer products, food and beverages, pharmaceutical and life sciences, telecommunications, and the key topic of value creation in a digitalized economy. Our LL.M. students were required to address issues not explored in legal research and to discuss factual topics relevant for Transfer Pricing. All students focused on topics that are new to the international tax debate that keep evolving and on factual matters that often escape legal research.

Download or read book Resolving Transfer Pricing Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2012-12-06 with total page 975 pages. Available in PDF, EPUB and Kindle. Book excerpt: Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.

Download or read book City Planning in India 1947 2017 written by Ashok Kumar and published by Taylor & Francis. This book was released on 2020-07-07 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive history of city planning in post-independence India. It explores how the nature and orientation of city planning have evolved in India’s changing sociopolitical context over the past hundred or so years. The book situates India’s experience within a historical framework in order to illustrate continuities and disjunctions between the pre- and post-independent Indian laws, policies, and programs for city planning and development. It focuses on the development, scope, and significance of professional planning work in the midst of rapid economic transition, migration, social disparity, and environmental degradation. The volume also highlights the need for inclusive planning processes that can provide clean air, water, and community spaces to large, diverse, and fast growing communities. Detailed and insightful, this volume will be of interest to researchers and students of public administration, civil engineering, architecture, geography, economics, and sociology. It will also be useful for policy makers and professionals working in the areas of town and country planning.

Download or read book Upholding Justice written by Sibnath Deb and published by Taylor & Francis. This book was released on 2020-08-31 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book critically examines the social, psychological and legal perspectives of justice. It brings together a wide range of contemporary and relevant issues relating to the gross violation of human rights and presents situation-based evidence from firsthand experiences of behavioral, social as well as legal professionals. It deals with themes such as civic and legal rights of children; dignity of the third gender in India; food justice in a welfare state; rights of disabled children; secret marriage of individuals with mental health challenges; and ethics and good governance. Topical and comprehensive, this book will be an excellent read for scholars and researchers of political studies, legal studies, human rights, psychology, behavioral studies, political sociology, sociology, development studies, governance and public policy, and South Asian studies. It will also interest policy makers, NGOs, activists and professionals in the field.