Download or read book Le R gime fiscal des transferts internationaux de technologie written by Martine Chalifour and published by . This book was released on 1976 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Les transferts de technologie et de marques en droit fiscal international written by Thomas Steinmann and published by . This book was released on 1991 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thèse. Droit. Sciences criminelles. Administration publique. 1991

Download or read book ASPECTS FISCAUX INTERNATIONAUX DES TRANSFERTS DE TECHNOLOGIE ENTRE PAYS DEVELOPPES ET PAYS EN DEVELOPPEMENT UNE ETUDE DE DROIT COMPARE written by LEOPOLD.. N'DONGO and published by . This book was released on 1992 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: INSTRUMENT VITAL DU DEVELOPPEMENT ECONOMIQUE ET SOCIAL, LA TECHNOLOGIE OCCUPE UN CHOIX DANS LES ECHANGES ECONOMIQUES ENTRE PAYS INDUSTRIALISES ET PAYS EN DEVELOPPEMENT. CETTE PLACE EST D'AUTANT PLUS CONFORTEE QU'ENTRENT EN JEU DES ENJEUX D'ORDRE FISCAL. EN L'ABSENCE DE CONVENTION, UNE EXCESSIVE PRESSION FISCALE PEUT ETRE DE NATURE A DECOURAGER LES TRANSFERTS DE TECHNOLOGIE VERS LES PAYS EN DEVELOPPEMENT. LES CONVENTIONS PRESENTENT L'AVANTAGE DE DONNER UNE DEFINITION COMMUNE A LA NOTION DE TECHNOLOGIE ET DE DETERMINER L'ETAT AUQUEL EST ATTRIBUE LE POUVOIR D'IMPOSITION. BIEN PROLEIFORME, LA TECHNOLOGIE COUVRE INITIALEMENT L'ENSEMBLE DES DROITS DE PROPRIETE INDUSTRIELLE DONT L'EXPLOITATION GENERE DES REVENUS QUI ENTRENT DANS LA CATEGORIE DES REDEVANCES. IL S'AGIT LA DU TRANSFERT DIRECT DE TECHNOLOGIE. CETTE TECHNOLOGIE PEUT AUSSI ETRE INCORPOREE DANS DES BIENS D'EQUIPEMENT DESTINES A L'ERECTION D'UNE USINE CLES EN MAINS. LE MODE D'IMPOSITION DE CE TRANSFERT INDIRECT DE TECHNOLOGIE DIFFERE ENTRE PAYS EN DEVELOPPEMENT ET PAYS DEVELOPPES. LES PAYS EN DEVELOPPEMENT PREFERENT L'IMPOSITION FORFAITAIRE DE CES CONTRATS ALORS QUE LES PAYS EXPORTATEURS APPLIQUENT L'IMPOSITION BASEE SUR LE BENEFICE REEL. QU'IL S'AGISSE DU TRANSFERT DIRECT OU INDIRECT, SE POSENT DANS LES DEUX CAS LES PROBLEMES D'ASSISTANCE TECHNIQUE A FOURNIR AUX PAYS EN DEVELOPPEMENT ET DE FRAUDE FISCALE. EN DEFINITIVE, POUR QUE LES TRANSFERTS SERVENT A L'INDUSTRIALISATION DES PAYS EN DEVELOPPEMENT, IL IMPORTE DE LEUR DONNER UNE AUTRE DIMENSION BASEE SUR L'IDEE DE CO-OPERATION TECHNOLOGIQUE HORIZONTALE.

Download or read book Antitrust and Direct Regulation of International Transfer of Technology Transactions written by Guillermo Cabanellas and published by Wiley-VCH. This book was released on 1984-02 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Computer Law written by Ernst J. Louwers and published by . This book was released on 2004 with total page 1220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Switzerland in International Tax Law written by Xavier Oberson and published by IBFD. This book was released on 2011 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).

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 International Economic Insights written by and published by . This book was released on 1994 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Subject Catalog written by Library of Congress and published by . This book was released on with total page 1044 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Arbitration and Renegotiation of International Investment Agreements A Study with Particular Reference to Means of Conflict Avoidance Under Natural Resources Investment Agreements written by Wolfgang Peter and published by Kluwer Law International B.V.. This book was released on 1995-06-08 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a second, revised edition of the original 1986 publication. Since then, the issue of contract change has increasingly challenged the business community and legal practitioners. The world-wide recession may well have accelerated the need to secure contractual relationships by reasonable flexibility. Successful foreign investment, a relentless challenge, is subject to many unpredictable errors. Of all these variables, however, successful investment is most dependent on the investor-host country relationship, which is the object of the present study. In particular, the pressure by host countries for contract change and its counterpart: the investor's defence of contract stability. The book is essentially a reference handbook for legal practitioners. It analyzes a variety of increasingly important questions concerning international investment agreements that come under pressure for change by one of the contracting parties: either a transnational corporation or a host country government. The seven case studies and the analytical chapters which follow are based on the author's research and the assistance of corporate and government officials, experts from the United Nations and other organizations, and members of academic research institutes.

Download or read book Cyber espionage in international law written by Thibault Moulin and published by Manchester University Press. This book was released on 2023-05-02 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: While espionage between states is a practice dating back centuries, the emergence of the internet revolutionised the types and scale of intelligence activities, creating drastic new challenges for the traditional legal frameworks governing them. This book argues that cyber-espionage has come to have an uneasy status in law: it is not prohibited, because spying does not result in an internationally wrongful act, but neither is it authorised or permitted, because states are free to resist foreign cyber-espionage activities. Rather than seeking further regulation, however, governments have remained purposefully silent, leaving them free to pursue cyber-espionage themselves at the same time as they adopt measures to prevent falling victim to it. Drawing on detailed analysis of state practice and examples from sovereignty, diplomacy, human rights and economic law, this book offers a comprehensive overview of the current legal status of cyber-espionage, as well as future directions for research and policy. It is an essential resource for scholars and practitioners in international law, as well as anyone interested in the future of cyber-security.

Download or read book Yearbook of International Organizations written by and published by International Publications Service. This book was released on 1984-12 with total page 1626 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Revue hell nique de droit international written by and published by . This book was released on 1989 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Uranium Enrichment and Nuclear Weapon Proliferation written by Allan S. Krass and published by Routledge. This book was released on 2020-11-20 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally published in 1983, this book presents both the technical and political information necessary to evaluate the emerging threat to world security posed by recent advances in uranium enrichment technology. Uranium enrichment has played a relatively quiet but important role in the history of efforts by a number of nations to acquire nuclear weapons and by a number of others to prevent the proliferation of nuclear weapons. For many years the uranium enrichment industry was dominated by a single method, gaseous diffusion, which was technically complex, extremely capital-intensive, and highly inefficient in its use of energy. As long as this remained true, only the richest and most technically advanced nations could afford to pursue the enrichment route to weapon acquisition. But during the 1970s this situation changed dramatically. Several new and far more accessible enrichment techniques were developed, stimulated largely by the anticipation of a rapidly growing demand for enrichment services by the world-wide nuclear power industry. This proliferation of new techniques, coupled with the subsequent contraction of the commercial market for enriched uranium, has created a situation in which uranium enrichment technology might well become the most important contributor to further nuclear weapon proliferation. Some of the issues addressed in this book are: A technical analysis of the most important enrichment techniques in a form that is relevant to analysis of proliferation risks; A detailed projection of the world demand for uranium enrichment services; A summary and critique of present institutional non-proliferation arrangements in the world enrichment industry, and An identification of the states most likely to pursue the enrichment route to acquisition of nuclear weapons.

Download or read book Economic Titles abstracts written by and published by . This book was released on 1989 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1980 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: