Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-09 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Download or read book Bulletin written by Université catholique de Louvain (1835-1969). Centre de recherches économiques and published by . This book was released on 1986 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscal Policy Taxation and the Financial System in an Increasingly Integrated Europe written by D.E. Fair and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The papers collected in this volume are those presented at the sixteenth Colloquium arranged by the Societe Universitaire Europeenne de Re cherches Financieres (SUERF), which took place in Lisbon in May 1991. The Society is supported by a large number of central banks and commer cial banks, by other financial and business institutions, and by personal subscriptions from academics and others interested in monetary and financial problems. Since its establishment in 1963, it has developed as a forum for the exchange of information, research results and ideas among academics and practitioners in these fields, including central bank officials and civil servants responsible for formulating and applying monetary and financial policies, national and international. A major activity of SUERF is to organise and conduct Colloquia on subjects of topical interest to its members. The titles, places and dates of previous Colloquia for which volumes of the collected papers were published are noted on the last page of this volume. Volumes were not produced for Colloquia held at Tarragona, Spain in October 1970 under the title 'Monetary Policy and New Developments in Banking' and at Strasbourg, France in January 1972 under the title 'Aspects of European Monetary Union'.
Download or read book Adapting and Writing Language Lessons written by Earl W. Stevick and published by . This book was released on 1971 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting in France RLE Accounting written by Yannick Lemarchand and published by Routledge. This book was released on 2014-04-03 with total page 573 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Download or read book Le secteur des industries extractives written by Håvard Halland and published by World Bank Publications. This book was released on 2016-03-03 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le secteur des industries extractives (IE) occupe une place démesurée dans les économies de nombreux pays en développement. Les économistes et les spécialistes des finances publiques qui y travaillent sont fréquemment confrontés à des problèmes qui requièrent une connaissance approfondie du secteur, de son économie, de sa gouvernance, de ses enjeux stratégiques, et une idée précise de ce que la richesse en ressources naturelles suppose en termes de gestion du budget et des finances publiques. L’ouvrage en trois volumes Points essentiels à l’intention des économistes et des spécialistes des finances publiques, publié dans la série des Études de la Banque mondiale, a pour objet de donner un bref aperçu des problèmes associés aux IE que ces spécialistes sont susceptibles de rencontrer. Ce premier volume, Le secteur des industries extractives, dresse une synthèse des aspects fondamentaux de l’économie des IE, analyse les principales composantes des cadres stratégiques, institutionnels et de gouvernance du secteur, et définit les obligations de financement du secteur public dans ce domaine. Son analyse des aspects économiques des IE couvre l’évaluation des gisements de sous-sol, l’interprétation économique donnée au minerai, et la structure des marchés de l’énergie et des produits minéraux. Il définit les responsabilités des entités publiques compétentes, et présente les caractéristiques des cadres juridique et réglementaire du secteur. Il analyse brièvement ses fonctions essentielles et particulières, ainsi que les structures financières qui soutiennent les mesures de sauvegarde environnementale et sociale, l’investissement des recettes publiques provenant de l’exploitation des ressources pétrolières, gazières ou minières, et la diversification économique à partir des industries extractives. Les auteurs espèrent que les économistes et les spécialistes des finances publiques qui travaillent dans les pays riches en ressources naturelles †“ y compris les décideurs au sein des ministères des finances, des organisations internationales, et autres entités compétentes — jugeront cet ouvrage utile à leur compréhension et à leur analyse du secteur des IE.
Download or read book European Yearbook 1996 written by J. -P Chauvet and published by Martinus Nijhoff Publishers. This book was released on 1998-12-01 with total page 1336 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" promotes the scientific study of nineteen European supranational organisations, including the Organisation for Economic Co-operation and Development (OECD). Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation. In addition, a number of articles on topics of general interest are included in each volume. A general index by subject and name, and a cumulative index of all the articles which have appeared in the "Yearbook," are included in every volume and provide direct access to the "Yearbook"'s subject matter. Each volume contains a comprehensive bibliography covering the year's relevant publications. This is an indispensable work of reference for anyone dealing with the European institutions.
Download or read book Les Entreprises multinationales written by Organisation for Economic Co-operation and Development. Library and published by . This book was released on 1976 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Droit Des Aides D etat Dans la CE written by Francisco Santaolalla Gadea and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt: A uniquely important contribution to the debate on EC State aid, this book captures the direct knowledge and experience of twenty-six current and former Commission State aid litigators, offering detailed 'insider' analysis of EC State aid court cases, as well as related internal legal issues, between 1994 and 2008. The book brings together both legal and economic analysis, with detailed reflections on aspects of both substantive legal rules and procedural law. It also offers, over and above the specific interest of the contributions it contains, invaluable insights into the working methods of the Commission Legal Service. This collaborative work was conceived and realized by its authors as a mark of recognition, and a gesture of respect and friendship, for Francisco Santaolalla, on the occasion of his retirement from the Commission after fourteen years' service as Director of the State aid team. Among the many legal and economic forces affecting State aid litigation, the authors focus on such factors as the following:A {exports;A {private investment;A {role of economic analysis;A {ecotaxes;A {privatization;A {remedies;A {existing aid;A {third parties;A {actions against State aid decisions;A {national court decisions;A {fiscal discipline; andA {WTO subsidies law. In illuminating the underlying issues, and describing how they are handled by the Commission Legal Service, the authors shed light on the likely future development of State aid law. The book will be of particular interest to antitrust practitioners as well as academics
Download or read book L avenir du travail en Afrique written by Jieun Choi and published by World Bank Publications. This book was released on 2021-10-11 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: L‘avenir du travail en Afrique se penche sur deux questions fondamentales : comment créer des emplois productifs et comment subvenir aux besoins des laissés-pour-compte. Le rapport met en lumière comment l’adoption des technologies numériques, conjuguée à d’autres phénomènes mondiaux, transforme la nature du travail en Afrique subsaharienne et pose un défi en même temps qu’elle crée de nouvelles possibilités. Les auteurs montrent que les nouvelles technologies ne sont pas simplement synonymes de destruction d’emplois, comme on le craint généralement, mais qu’elles peuvent permettre aux pays africains de construire un monde du travail inclusif et offrir des opportunités aux travailleurs les moins qualifiés. Pour exploiter ces opportunités, cependant, il est indispensable de mettre en place des politiques publiques et de réaliser des investissements productifs dans quatre domaines principaux. Il faudra notamment promouvoir des technologies numériques inclusives, développer le capital humain d’une main-d’oeuvre jeune, globalement peu qualifiée et qui s’accroît rapidement, augmenter la productivité des entreprises et des travailleurs du secteur informel et élargir la couverture de la protection sociale pour atténuer les risques liés aux bouleversements du marché du travail. Le présent rapport, prolongement du Rapport sur le développement dans le monde 2019 de la Banque mondiale, aborde en conclusion d’importantes questions de politique publique qui viendront alimenter de futurs travaux de recherche permettant de guider les pays africains sur la voie d’une croissance plus inclusive.
Download or read book IFA Congress Seminar Series written by and published by . This book was released on 1994 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Droit de la finance alternative written by Jean-Marc Moulin and published by Bruylant. This book was released on 2017-05-11 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: La finance est en crise ; mais elle est indispensable à la vie des hommes en société. Cependant, il serait abusif de considérer "la finance" comme un tout homogène. En effet, loin de la finance conventionnelle qui fait la une de l'actualité, il existe une finance dite alternative qui tente de placer et de maintenir l'Homme au centre de son projet et à l'horizon de son ambition. Cet ouvrage, premier du genre, se propose de présenter sous forme d'études réalisées par des spécialistes du droit financier, les manifestations de cette finance alternative, les outils, instruments et techniques juridiques qui existent et qui permettent de concilier finance et humanisme. À travers l'analyse des critères de développement durable ou religieux appliqués à la finance, des monnaies alternatives, du microcrédit, de la notation extra-financière, du mutualisme et du coopératisme en finance, du crowdfunding, des fonds éthiques, du financement associatif, du financement alternatif de l'habitat ou du soutien des collectivités publiques aux entreprises, ce livre fait, en France comme en Espagne, au Royaume-Uni, en Grèce et au Canada, un tour d'horizon complet de ce segment du secteur financier souvent méconnu et qui offre néanmoins aux Hommes de réaliser leurs projets dans la perspective d'un mieux-être collectif. Pour rompre avec l'idée que la finance n'est que spéculation et prédation.
Download or read book tudes conomiques de l OCDE Hongrie 2004 written by OECD and published by OECD Publishing. This book was released on 2005-01-26 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dans l’examen 2004 de l’économie hongroise, l’OCDE constate que ce pays a réalisé une croissance rapide et s’apprête à rattraper les autres économies européennes, mais que cette performance elle-même pose de nouveaux problèmes. L’étude est assortie ...
Download or read book Annuaire europ en 42 1994 1996 written by Tsimaratos and published by Martinus Nijhoff Publishers. This book was released on 1996-11-19 with total page 1278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" promotes the scientific study of European organisations and the Organisation for Economic Co-operation and Development. Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation. In addition, a number of articles on topics of general interest are included in each volume. A general index by subject and name, and a cumulative index of all the articles which have appeared in the "Yearbook," are included in every volume and provide direct access to the "Yearbook"'s subject matter. Each volume contains a comprehensive bibliography covering the year's relevant publications. This is an indispensable work of reference for anyone dealing with the European institutions. It is bilingual (English and French).
Download or read book Relations Entre Fiscalit Et Comptabilit written by Organisation for Economic Co-operation and Development. Working Group on Accounting Standards and published by Organisation de coopération et de développement économiques ; [Ottawa : Renouf]. This book was released on 1987 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication consists of two separate reports which deal with interrelated issues: the relationship between accounting and financial reporting, and income tax accounting. They discuss main differences of approach among Member countries, the nature, reasons and main consequences of such differences and possible solutions for greater harmonization.
