Download or read book Certainty in Law written by Humberto Ávila and published by Springer. This book was released on 2016-07-20 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Instead of the usual apologetic treatment found in legal doctrine, linked to the determinacy, immutability or predictability of norms, this book treats legal certainty innovatively, holistically and in depth. Using a method at once analytical and functional, Professor Ávila examines the structural elements of legal certainty, from its definition and foundations to its various dimensions, normative forces and efficacies, citing a wealth of examples from case law to support each of the theses defended. No subject is more important and topical than legal certainty. Problems relating to lack of understanding, instability and unpredictability of law intensify day by day everywhere, in civil law and common law countries alike. Normative sources are increasingly diverse in origin (national, international, community) and multiple in nature (legal, contractual, jurisprudential). They change constantly, and present increasingly frequent problems of ambiguity and vagueness that significantly hinder their comprehension. This state of affairs, which to a greater or lesser extent is true of any legal order, justifies a return to the subject of legal certainty. In this book, essential questions are answered such as: Legal certainty in what sense? Certainty of what, for whom, in whose vision and by whom? When, to what extent, and to what end? “(...) it is probably the most comprehensive and systematic study ever produced on this subject using the analytical method.” (Riccardo Guastini, Professor of Jurisprudence, University of Genoa, Italy)

Download or read book Tax Sovereignty in the BEPS Era written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.

Download or read book JUSTI A E DEMOCRACIA as novas perspectivas da hermen utica constitucional written by Renata Furtado de Barros and published by Lulu.com. This book was released on 2012-12-10 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: A ABPJD (Academia Brasileira de Produção Jurídica Discente) apresenta seu terceiro livro produzido com a colaboração de diversos profissionais da área jurídica, intitulado: "JUSTIÇA E DEMOCRACIA: as novas perspectivas da hermenêutica constitucional". Essa obra é fruto de inúmeras pesquisas dos alunos do curso de Pós-Graduação em Direito da PUC Minas, tendo contado com a colaboração de diversos docentes e discentes de outras instituições espalhadas por todo o Brasil. Com o objetivo de facilitar a leitura, a obra foi dividida em dois volumes, sendo este o primeiro volume. O que se busca a todo momento é crer em um ordenamento jurídico mais justo e democrático, para tanto, entendemos que a hermenêutica é um caminho seguro para reflexão da aplicação das normas no Estado Democrático de Direito brasileiro. Esperamos que esse livro seja uma reflexão da hermenêutica constitucional e de seu papel na manutenção de ideais mais sólidos de Justiça e Democracia. As Organizadoras.

Download or read book International Trade Subsidy Rules and Tax and Financial Export Incentives written by Paulo Penteado Neto and published by AuthorHouse. This book was released on 2012 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study researches interrelations between international trade subsidy rules and the use of tax and financial export incentives by developing countries. The author proclaims that developing countries should be allowed to adopt certain incentives without violating the WTO rules concerning subsidies. After a discussion about the right to development and the fair/just trade the author analyses the WTO concept of subsidy and its categories in light of the US-Foreign Sales Corporations (US-FSC) WTO case decision.

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 Tax Treaty Case Law around the Globe 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-07-22 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC 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 around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

Download or read book International Taxation of Income from Services under Double Taxation Conventions written by Marta Castelon and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: The provision of international services has increased enormously, mainly due to the precipitous growth of the digital economy. Accordingly, the interpretation and application of double taxation conventions (DTCs) to income from services has become a dominant focus in the international taxation. This multiple-award-winning book is an indispensable tool for practitioners and a major contribution to the debate about tax reform. It responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services. It also offers the rst in-depth analysis of the taxation of income from services vis-à-vis the multilateral instrument (MLI) resulting from the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative. With the thorough analysis of the international taxation of income from services over the last two centuries, the author sheds new light on present tax policy debates and develops workable proposals for bringing brick-and-mortar DTCs into the digital reality. With an abundance of case studies, treaty interpretations, appraisals of policy discussions, and practical solutions, the author examines every aspect of the subject, including the following: – the Model DTCs of the OECD, the United Nations, Germany, and the United States, their similarities and differences; – relationships among the MLI, the Model DTCs, and speci c DTCs; – development of the provisions dealing with services in the DTCs; – how tax authorities and courts of different countries (e.g., the United States, Germany, Brazil, India, and China) apply DTC provisions on the taxation of international services; – opportunities and risks relating to different business practices, such as the subcontracting of services provisions, the hiring-out of labour, the secondment of employees, and the engagement of contract and toll manufacturers; – practical questions about the taxation of different distribution models – from fully edged distributors to commissionaires; – challenges and proposals relating to the differentiation between various types of services under DTCs; – the permanent establishment concept; – to what extent the structure, purposes, and scope of DTCs differ from those of the General Agreement on Trade in Services (GATS); – how changes in the US Model DTC of 2016 affect international service provisions; and – proposed changes to amending the OECD and UN Model DTCs. Viable proposals to simplify DTC provisions dealing with service income and align them with current challenges such as the digital economy and the increasing volume of remote services are offered, particularly in light of the likely impact of the ‘BEPS package’ and its subsequent MLI. This book is poised to become one of the key practice resources for tax lawyers, in-house counsel, and policymakers in the coming years. Interested academics too will bene t from the author’s skill in recognizing the ongoing role of taxation fundamentals in the major revolution currently underway.

Download or read book DESAFIOS DO DIREITO NA P S MODERNIDADE written by Renata Furtado de Barros (Organizadora) and published by Lulu.com. This book was released on with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book MULTIDISCIPLINARY STUDIES MANAGEMENT AND LEGAL SCIENCES written by Adriana Dantas Bessa and published by GLOBAL ACADEMY YAYINCILIK VE DANIŞMANLIK HİZMETLERİ SANAYİ TİCARET LİMİTED ŞİRKETİ. This book was released on 2024-06-08 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preface Today the world is marked by increasing complexity, where the boundaries between disciplines become increasingly interconnected. Therefore, the dialogue between different areas of knowledge is essential for the understanding and solution of the diverse challenges we face. This book, "Multidisciplinary Studies: Management and Legal Sciences", is born of this understanding, bringing a comprehensive and integrated perspective on important topics that permeate management and law. Management and the legal sciences, although traditionally seen as distinct fields, share a deep interdependence. Business and administrative decisions are inevitably shaped by regulatory and legal frameworks, as well as legal legislation and practices are influenced by organizational and economic dynamics. This book explores this intersection, highlighting how the collaboration between managers and jurists can generate innovative and effective solutions to contemporary problems. Throughout the chapters, readers will have the opportunity to discover a diversity of approaches and methodologies that reflect the nature of the topics covered, will find practical cases analyzes and theoretical studies. Each contribution enriches the understanding of how these areas can interact productively. Thus, in the world where change is a constant, the ability to integrate knowledge and collaborate beyond traditional boundaries becomes a strategic differential. "Multidisciplinary Studies: Management and Legal Sciences" is a valuable contribution to this movement, offering tools and reflections that enable managers and jurists to navigate more effective and creativity in todays and tomorrow challenges. We hope that this work will inspire not only greater understanding between the areas of management and law, but also a more collaborative and innovative professional practice. May it serve as a starting point for new research, debates and, above all, to the practical application of interdisciplinary knowledge that contribute to the common good. Good reading! Prof. Dr. Maria Emilia Camargo June 2024

Download or read book Assessing Policy Landscapes in Taxation Dynamics written by Dinis, Ana Arromba and published by IGI Global. This book was released on 2024-10-29 with total page 670 pages. Available in PDF, EPUB and Kindle. Book excerpt: As fiscal policies become increasingly central to driving sustainable development, the need for innovative tax reforms is more urgent than ever. Taxation policies play a pivotal role in shaping economies, driving sustainable development, and addressing societal inequities. In the face of global challenges, tax systems must adapt to promote growth, ensure fairness, and respond to the socio-economic needs of diverse populations. Assessing Policy Landscapes in Taxation Dynamics offers an in-depth exploration of taxation strategies, illuminating how they can shape a more sustainable and inclusive future. The chapters delve into various dimensions of tax policy from multiple international perspectives, providing invaluable insights into the evolving landscapes of taxation worldwide. Designed with policymakers and academics in mind, this book examines essential tax reform possibilities and essential considerations to ensure a deep understanding of the dynamic relationship between taxation policies and social growth.

Download or read book Welcome to the United States written by and published by . This book was released on 2007 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ABUSO DE TRATADOS INTERNACIONAIS E A REGRA DO PRINCIPAL PURPOSE TEST written by Melody Araújo Pinto Furman and published by Arraes Editores. This book was released on 2022-09-06 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: O livro estuda a regra do Principal Purpose Test (PPT), uma regra geral antiabuso que lida com planejamentos tributários internacionais. Essa regra foi proposta no âmbito do Projeto BEPS (Base Erosion and Profit Shifting) como fruto da Ação 6 do Projeto. Após uma introdução sobre os planejamentos tributários internacionais e de regras propostas ao longo dos anos para lidar com essa prática, estuda-se a regra PPT. Avalia-se o conceito, os objetivos, o alcance e os elementos estruturantes da regra PPT, bem como o status atual de adoção dessa regra nos tratados internacionais celebrados pelo Brasil.

Download or read book CyberBRICS written by Luca Belli and published by Springer Nature. This book was released on 2021-01-04 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book stems from the CyberBRICS project, which is the first major attempt to produce a comparative analysis of Internet regulations in the BRICS countries – namely, Brazil, Russia, India, China, and South Africa. The project has three main objectives: 1) to map existing regulations; 2) to identify best practices; and 3) to develop policy recommendations in the various areas that compose cybersecurity governance, with a particular focus on the strategies adopted by the BRICS countries to date. Each study covers five essential dimensions of cybersecurity: data protection, consumer protection, cybercrime, the preservation of public order, and cyberdefense. The BRICS countries were selected not only for their size and growing economic and geopolitical relevance but also because, over the next decade, projected Internet growth is expected to occur predominantly in these countries. Consequently, the technology, policy and governance arrangements defined by the BRICS countries are likely to impact not only the 3.2 billion people living in them, but also the individuals and businesses that choose to utilize increasingly popular applications and services developed in BRICS countries according to BRICS standards. Researchers, regulators, start-up innovators and other Internet stakeholders will find this book a valuable guide to the inner workings of key cyber policies in this rapidly growing region.

Download or read book Local Government and Urban Governance in Europe written by Carlos Nunes Silva and published by Springer. This book was released on 2016-10-04 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses innovative responses and reforms developed in critical areas of urban governance in European countries. It examines the impact of European Union’s policies on the urban agenda and on local governance, and the impact of the transition to democracy in Central and in Southern Europe on local self-government systems. The book is divided into three parts: i) Crisis, Reform and Innovation in Local Government; ii) EU Policies, the Urban Agenda and Local Governance; and iii) Citizen Participation in Local Government. Providing an extensive and updated overview of key challenges in the governance of cities in Europe, the book will be of interest to students and researchers in the broader field of urban studies, and for policy-makers, especially those engaged in urban governance in European countries. /div

Download or read book Library of Congress Catalogs written by Library of Congress and published by . This book was released on 1976 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Why Nations Fail written by Daron Acemoglu and published by Currency. This book was released on 2013-09-17 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: Brilliant and engagingly written, Why Nations Fail answers the question that has stumped the experts for centuries: Why are some nations rich and others poor, divided by wealth and poverty, health and sickness, food and famine? Is it culture, the weather, geography? Perhaps ignorance of what the right policies are? Simply, no. None of these factors is either definitive or destiny. Otherwise, how to explain why Botswana has become one of the fastest growing countries in the world, while other African nations, such as Zimbabwe, the Congo, and Sierra Leone, are mired in poverty and violence? Daron Acemoglu and James Robinson conclusively show that it is man-made political and economic institutions that underlie economic success (or lack of it). Korea, to take just one of their fascinating examples, is a remarkably homogeneous nation, yet the people of North Korea are among the poorest on earth while their brothers and sisters in South Korea are among the richest. The south forged a society that created incentives, rewarded innovation, and allowed everyone to participate in economic opportunities. The economic success thus spurred was sustained because the government became accountable and responsive to citizens and the great mass of people. Sadly, the people of the north have endured decades of famine, political repression, and very different economic institutions—with no end in sight. The differences between the Koreas is due to the politics that created these completely different institutional trajectories. Based on fifteen years of original research Acemoglu and Robinson marshall extraordinary historical evidence from the Roman Empire, the Mayan city-states, medieval Venice, the Soviet Union, Latin America, England, Europe, the United States, and Africa to build a new theory of political economy with great relevance for the big questions of today, including: - China has built an authoritarian growth machine. Will it continue to grow at such high speed and overwhelm the West? - Are America’s best days behind it? Are we moving from a virtuous circle in which efforts by elites to aggrandize power are resisted to a vicious one that enriches and empowers a small minority? - What is the most effective way to help move billions of people from the rut of poverty to prosperity? More philanthropy from the wealthy nations of the West? Or learning the hard-won lessons of Acemoglu and Robinson’s breakthrough ideas on the interplay between inclusive political and economic institutions? Why Nations Fail will change the way you look at—and understand—the world.

Download or read book Monthly Bulletin written by and published by . This book was released on 1898 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: