Download or read book Limitation on Benefits Clauses in Double Taxation Conventions written by Félix Alberto Vega Borrego and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping – whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax – can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with requirements found in the limitation on benefits (LOB) clauses in tax treaties. This second edition of the only publication directly analysing the legal framework and application of LOB clauses in double taxation conventions adds detailed coverage of such major recent developments as the recent tax treaties concluded between the United States (US) and European Union (EU) Member States, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), and relevant new rulings handed down by the European Court of Justice. Among the subjects and topics covered are the following: – definition of the concepts of person and residence provided in the OECD model; – concept of beneficial owner; – application of domestic anti-avoidance rules; – adoption of specific provisions to counter the phenomenon of treaty shopping; – determination of sufficient nexus with the state of residence or a real business purpose;and – possible consequences of the incompatibility of LOB clauses with EU law. This new edition will continue to provide tax attorneys, tax professionals, and government officials with the perspective needed for effective decision-making in this realm of international taxation. Academics and researchers in taxation will also appreciate the in-depth and up-to-date coverage of this important subject.

Download or read book Nber Macroeconomics Annual 1997 written by Ben S. Bernanke and published by MIT Press. This book was released on 1997 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book G K Hall Bibliographic Guide to Latin American Studies written by Benson Latin American Collection and published by . This book was released on 2000 with total page 910 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Fiscal Covenant written by United Nations. Economic Commission for Latin America and the Caribbean and published by Santiago, Chile : United Nations, Economic Commission for Latin America and the Caribbean. This book was released on 1998 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book LEV written by and published by . This book was released on 1999 with total page 990 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Revenue Statistics in Latin America and the Caribbean 2017 written by OECD and published by OECD Publishing. This book was released on 2017-03-23 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Revenue Statistics in Latin America and the Caribbean publication compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies. The model is the OECD Revenue Statistics database, backed by a well-established OECD methodology.

Download or read book Agricultural Technologies and Tropical Deforestation written by Arild Angelsen and published by CABI. This book was released on 2001-04-20 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has been developed from a workshop on Technological change in agriculture and tropical deforestation organised by the Center for International Forestry Research and held in Costa Rica in March, 1999. It explores how intensification of agriculture affects tropical deforestation using case studies from different geographical regions, using different agricultural products and technologies and in differing demographic situations and market conditions. Guidance is also given on future agricultural research and extension efforts.

Download or read book Fiscal Policy Stabilization and Growth written by Guillermo E. Perry and published by World Bank Publications. This book was released on 2007-10-19 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscal policy in Latin America has been guided primarily by short-term liquidity targets whose observance was taken as the main exponent of fiscal prudence, with attention focused almost exclusively on the levels of public debt and the cash deficit. Very little attention was paid to the effects of fiscal policy on growth and on macroeconomic volatility over the cycle. Important issues such as the composition of public expenditures (and its effects on growth), the ability of fiscal policy to stabilize cyclical fluctuations, and the currency composition of public debt were largely neglected. As a result, fiscal policy has often amplified cyclical volatility and dampened growth. 'Fiscal Policy, Stabilization, and Growth' explores the conduct of fiscal policy in Latin America and its consequences for macroeconomic stability and long-term growth. In particular, the book highlights the procyclical and anti-investment biases embedded in the region's fiscal policies, explores their causes and macroeconomic consequences, and asesses their possible solutions.

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Download or read book Fiscal Reform in Spain written by Jorge Martinez-Vazquez and published by Edward Elgar Publishing. This book was released on 2007 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an analysis of the fiscal reform process experienced in Spain. This work focuses on the political economy of tax reform in Spain, and the fact that political and economic bodies were able to form alliances at key junctures during the process in order to push reforms forward.

Download or read book Bibliographic Guide to Government Publications written by New York Public Library. Research Libraries and published by . This book was released on 1999 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cat logo de Productos Y Servicios de Head Start 2005 written by United States. Head Start Bureau and published by . This book was released on 2006 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Catalog of publications, videotapes, and services designed to provide resources for Head Start grantees and delegates to use in the planning, management, and operations of their programs.

Download or read book Assessment of Historically Black Medical Schools Participation in HRSA supported Health Professions Training Programs written by United States. Office of Minority Health and published by . This book was released on 2001 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cat logo de Productos Y Servicios de Head Start written by United States. Head Start Bureau and published by . This book was released on 2006 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: Catalog of publications, videotapes, and services designed to provide resources for Head Start grantees and delegates to use in the planning, management, and operations of their programs.

Download or read book Project Management written by Harold Kerzner and published by John Wiley & Sons. This book was released on 2013-01-22 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new edition of the most popular book of project management case studies, expanded to include more than 100 cases plus a "super case" on the Iridium Project Case studies are an important part of project management education and training. This Fourth Edition of Harold Kerzner's Project Management Case Studies features a number of new cases covering value measurement in project management. Also included is the well-received "super case," which covers all aspects of project management and may be used as a capstone for a course. This new edition: Contains 100-plus case studies drawn from real companies to illustrate both successful and poor implementation of project management Represents a wide range of industries, including medical and pharmaceutical, aerospace, manufacturing, automotive, finance and banking, and telecommunications Covers cutting-edge areas of construction and international project management plus a "super case" on the Iridium Project, covering all aspects of project management Follows and supports preparation for the Project Management Professional (PMP®) Certification Exam Project Management Case Studies, Fourth Edition is a valuable resource for students, as well as practicing engineers and managers, and can be used on its own or with the new Eleventh Edition of Harold Kerzner's landmark reference, Project Management: A Systems Approach to Planning, Scheduling, and Controlling. (PMP and Project Management Professional are registered marks of the Project Management Institute, Inc.)