Download or read book La imputaci n de rentas en la transparencia fiscal internacional written by Juan José Nieto Montero and published by . This book was released on 2002 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Diccionario empresarial written by and published by . This book was released on 1987 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 Public Sector Integrity A Framework for Assessment written by OECD and published by OECD Publishing. This book was released on 2005-11-18 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: This assessment framework for public sector integrity provides policy makers and managers with a pioneering roadmap to design and organise sound assessments in specific public organisations and sectors.
Download or read book Cities of Tomorrow written by Peter Hall and published by Wiley-Blackwell. This book was released on 1997-02-18 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cities of Tomorrow is a critical history of planning in theory and practice in the twentieth century, as well as of the social and economic problems and opportunities that gave rise to it. Trenchant, perceptive, global in coverage, this book is an unrivalled account of its crucial subject. The third edition of Cities of Tomorrow is comprehensively revised to take account of abundant new literature published since its original appearance, and to view the 1990s in historical perspective. This is the definitive edition, reviewing the development of the modern planning movement over the entire span of the twentieth century.
Download or read book The Oxford Handbook of Latin American Economics written by José Antonio Ocampo and published by Oxford Handbooks. This book was released on 2014-08-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Latin America has been central to the main debates on development economics, ranging from the relationships between income inequality and economic growth, and the importance of geography versus institutions in development, to debates on the effects of trade, trade openness and protection on growth and income distribution. Despite increasing interest in the region there are few English language books on Latin American economics. This Handbook, organized into five parts, aims to fill this significant gap. Part I looks at long-term issues, including the institutional roots of Latin America's underdevelopment, the political economy of policy making, the rise, decline and re-emergence of alternative paradigms, and the environmental sustainability of the development pattern. Part II considers macroeconomic topics, including the management of capital account booms and busts, the evolution and performance of exchange rate regimes, the advances and challenges of monetary policies and financial development, and the major fiscal policy issues confronting the region, including a comparison of Latin American fiscal accounts with those of the OECD. Part III analyzes the region's economies in global context, particularly the role of Latin America in the world trade system and the effects of dependence on natural resources (characteristic of many countries of the region) on growth and human development. It reviews the trends of foreign direct investment, the opportunities and challenges raised by the emergence of China as buyer of the region's commodities and competitor in the world market, and the transformation of the Latin America from a region of immigration to one of massive emigration. Part IV deals with matters of productive development. At the aggregate level it analyzes issues of technological catching up and divergence as well as different perspectives on the poor productivity and growth performance of the region during recent decades. At the sectoral level, it looks at agricultural policies and performance, the problems and prospects of the energy sector, and the effects on growth of lagging infrastructure development. Part V looks at the social dimensions of development; it analyzes the evolution of income inequality, poverty, and economic insecurity in the region, the evolution of labor markets and the performance of the educational sector, as well as the evolution of social assistance programs and social security reforms in the region. The contributors are leading researchers that belong to different schools of economic thought and most come from countries throughout Latin America, representing a range of views and recognising the diversity of the region. This Handbook is a significant contribution to the field, and will be of interest to academics, graduate students and policy makers interested in economics, political economy, and public policy in Latin America and other developing economies.
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 Body Politics in Development written by Wendy Harcourt and published by Zed Books Ltd.. This book was released on 2013-04-04 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Body Politics in Development sets out to define body politics as a key political and mobilizing force for human rights in the last two decades. This passionate and engaging book reveals how once-tabooed issues, such as rape, gender-based violence, and sexual and reproductive rights, have emerged into the public arena as critical grounds of contention and struggle. Engaging in the latest feminist thinking and action, the book describes the struggles around body politics for people living in economic and socially vulnerable communities and covers a broad range of gender and development issues, including fundamentalism, sexualities and new technologies, from diverse viewpoints. The book's originality comes through the author's rich experience and engagement in feminist activism and global body politics and was winner of the 2010 FWSA Book Prize.
Download or read book Transparencia fiscal internacional written by Eduardo Sanz Gadea and published by . This book was released on 1996-01-01 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Lawsuits and Litigants in Castile 1500 1700 written by Richard L. Kagan and published by . This book was released on 1981 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Poisoned Water written by Fernando Benítez and published by Carbondale : Southern Illinois University Press. This book was released on 1973 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This first English translation makes available to English-speaking readers a powerful modern Mexican novel, first published in 1961. Fernando Benítez, well-known Mexican author, journalist, and winner of Mexico's 1968 best-book award, exploits a true but little-known incident by building it into a tightly structured, tense, and tragic novel of social protest. The incident on which the novel is based is a bloody rebellion against the village feudal master touched off by joking comment on the "poisoning" of the water as one of Don Ulises's men is pushed into the plaza fountain. Feeding on itself, the rumor spreads that the "boss" has poisoned the local spring, and rebellion follows, with its violent and unforeseen consequences. The result is a frightening look at one of Mexico's major social problems and glaring ironies--that over fifty years after a revolution fought by the peasant and for the peasant, most rural groups are still living below the national economic standard.
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 Bodies in Resistance written by Wendy Harcourt and published by Springer. This book was released on 2016-11-29 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: As part of the emerging new research on civic innovation, this book explores how sexual politics and gender relations play out in feminist struggles around body politics in Brazil, Colombia, India, Iran, Mexico, Nepal, Turkey, Nicaragua, as well as in East Africa, Latin America and global institutions and networks. From diverse disciplinary perspectives, the book looks at how feminists are engaged in a complex struggle for democratic power in a neoliberal age and at how resistance is integral to possibilities for change. In making visible resistances to dominant economic and social policies, the book highlights how such struggles are both gendered and gendering bodies. The chapters explore struggles for healthy environments, sexual health and reproductive rights, access to abortion, an end to gender-based violence, the human rights of LGBTIQA persons, the recognition of indigenous territories and all peoples’ rights to care, love and work freely. The book sets out the violence, hopes, contradictions and ways forward in these civic innovations, resistances and connections across the globe.
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 Being Political written by Engin Fahri Isin and published by U of Minnesota Press. This book was released on 2002-01-01 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Being Political presents a powerful critique of universalistic and orientalist interpretations of the origins of citizenship and a persuasive alternative history of the present struggles over citizenship.
Download or read book The Historical Foundations of the Narcotic Drug Control Regime written by Julia Buxton and published by World Bank Publications. This book was released on 2008 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
