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 The Spanish American Reader written by Ernesto Nelson and published by . This book was released on 1916 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Employment in Metropolitan Areas written by United States. Bureau of Labor Statistics and published by . This book was released on 1947 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Preventing Ageing Unequally written by OECD and published by OECD Publishing. This book was released on 2017-10-18 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines how the two global mega-trends of population ageing and rising inequalities have been developing and interacting, both within and across generations.
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 A Frequency Dictionary of Spanish written by Mark Davies and published by Routledge. This book was released on 2017-12-12 with total page 1457 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Frequency Dictionary of Spanish has been fully revised and updated, including over 500 new entries, making it an invaluable resource for students of Spanish. Based on a new web-based corpus containing more than 2 billion words collected from 21 Spanish-speaking countries, the second edition of A Frequency Dictionary of Spanish provides the most expansive and up-to-date guidelines on Spanish vocabulary. Each entry is accompanied with an illustrative example and full English translation. The Dictionary provides a rich resource for language teaching and curriculum design, while a separate CD version provides the full text in a tab-delimited format ideally suited for use by corpus and computational linguistics. With entries arranged both by frequency and alphabetically, A Frequency Dictionary of Spanish enables students of all levels to get the most out of their study of vocabulary in an engaging and efficient way.
Download or read book Knowledge Unbound written by Peter Suber and published by MIT Press. This book was released on 2016-04-06 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: Influential writings make the case for open access to research, explore its implications, and document the early struggles and successes of the open access movement. Peter Suber has been a leading advocate for open access since 2001 and has worked full time on issues of open access since 2003. As a professor of philosophy during the early days of the internet, he realized its power and potential as a medium for scholarship. As he writes now, “it was like an asteroid crash, fundamentally changing the environment, challenging dinosaurs to adapt, and challenging all of us to figure out whether we were dinosaurs.” When Suber began putting his writings and course materials online for anyone to use for any purpose, he soon experienced the benefits of that wider exposure. In 2001, he started a newsletter—the Free Online Scholarship Newsletter, which later became the SPARC Open Access Newsletter—in which he explored the implications of open access for research and scholarship. This book offers a selection of some of Suber's most significant and influential writings on open access from 2002 to 2010. In these texts, Suber makes the case for open access to research; answers common questions, objections, and misunderstandings; analyzes policy issues; and documents the growth and evolution of open access during its most critical early decade.
Download or read book R gimen jur dico de los agentes de jugadores en Espa a y la Uni n Europea written by Javier Rodríguez Ten and published by Editorial Reus. This book was released on 2013-01-01 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: La presente obra analiza de manera exhaustiva las diferentes regulaciones que sobre los agentes de jugadores existen en España y en los países miembros de la Unión Europea, sin perjuicio de incorporar los supuestos de Derecho comparado más importantes, de efectuar una obligada referencia a las recientes actuaciones comunitarias en la materia y de abordar las regulaciones deportivas dictadas por las Federaciones deportivas internacionales. Sin perder de vista su perspectiva transnacional, la obra se centra por razones obvias en el estudio de las regulaciones española y comunitaria, abordando (entre otras cuestiones) la naturaleza jurídica de la actividad, su posible ilegalidad, los derechos y obligaciones de las partes, los procedimientos judiciales y extrajudiciales de solución de conflictos y la jurisprudencia existente en la materia, cubriendo el vacío doctrinal generado por la falta de publicaciones específicas sobre el particular.
Download or read book In Oldenburg s Long Shadow written by Jean-Claude Guédon and published by Association of Research Libr. This book was released on 2001 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Basques in the Philippines written by Marciano R. De Borja and published by University of Nevada Press. This book was released on 2012-06-12 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Basques played a remarkably influential role in the creation and maintenance of Spain’s colonial establishment in the Philippines. Their skills as shipbuilders and businessmen, their evangelical zeal, and their ethnic cohesion and work-oriented culture made them successful as explorers, colonial administrators, missionaries, merchants, and settlers. They continued to play prominent roles in the governance and economy of the archipelago until the end of Spanish sovereignty, and their descendants still contribute in significant ways to the culture and economy of the contemporary Philippines. This book offers important new information about a little-known aspect of Philippine history and the influence of Basque immigration in the Spanish Empire, and it fills an important void in the literature of the Basque diaspora.
Download or read book Marxism and Literary Criticism written by Terry Eagleton and published by Univ of California Press. This book was released on 1976-08-16 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Far and away the best short introduction to Marxist criticism (both history and problems) which I have seen."--Fredric R. Jameson "Terry Eagleton is that rare bird among literary critics--a real writer."--Colin McCabe, The Guardian
Download or read book Sustaining Change in Universities written by Burton R. Clark and published by Open University Press. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this work, Burton R. Clark uses case studies from 14 innovative institutions to propose a new conceptual framework offering original insights into ways of initiating and sustaining change in universities.
Download or read book Marketing and Smart Technologies written by Álvaro Rocha and published by Springer Nature. This book was released on 2021-03-09 with total page 783 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book includes selected papers presented at the International Conference on Marketing and Technologies (ICMarkTech 2020), held at ISCTE - University Institute of Lisbon, in the city of Lisbon in Portugal, between 8 and 10 October 2020. It covers up-to-date cutting-edge research on artificial intelligence applied in marketing, virtual and augmented reality in marketing, business intelligence databases and marketing, data mining and big data, marketing data science, web marketing, e-commerce and v-commerce, social media and networking, geomarketing and IoT, marketing automation and inbound marketing, machine learning applied to marketing, customer data management and CRM, and neuromarketing technologies.
Download or read book Creationism and Its Critics in Antiquity written by David Sedley and published by Univ of California Press. This book was released on 2008-01-16 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world is configured in ways that seem systematically hospitable to life forms, especially the human race. Is this the outcome of divine planning or simply of the laws of physics? Ancient Greeks and Romans famously disagreed on whether the cosmos was the product of design or accident. In this book, David Sedley examines this question and illuminates new historical perspectives on the pantheon of thinkers who laid the foundations of Western philosophy and science. Versions of what we call the "creationist" option were widely favored by the major thinkers of classical antiquity, including Plato, whose ideas on the subject prepared the ground for Aristotle's celebrated teleology. But Aristotle aligned himself with the anti-creationist lobby, whose most militant members—the atomists—sought to show how a world just like ours would form inevitably by sheer accident, given only the infinity of space and matter. This stimulating study explores seven major thinkers and philosophical movements enmeshed in the debate: Anaxagoras, Empedocles, Socrates, Plato, the atomists, Aristotle, and the Stoics.
Download or read book Indigenous Mexican Migrants in the United States written by Jonathan Fox and published by Center for U.S.-Mexican Studies University of Cali. This book was released on 2004 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: The multiple pasts and futures of the Mexican nation can be seen in the faces of the tens of thousands of indigenous people who each year set out on their voyages to the north, as well as the many others who decide to settle in countless communities within the United States. To study indigenous Mexican migrants in the United States today requires a binational lens, taking into account basic changes in the way Mexican society is understood as the twenty-first century begins. This collection explores these migration processes and their social, cultural, and civic impacts in the United States and in Mexico. The studies come from diverse perspectives, but they share a concern with how sustained migration and the emergence of organizations of indigenous migrants influence social and community identity, both in the United States and in Mexico. These studies also focus on how the creation and re-creation of collective ethnic identities among indigenous migrants influences their economic, social, and political relationships in the United States. of California, Santa Cruz
Download or read book Systematurgy written by Marcel·lí Antúnez and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Basques written by Julio Caro Baroja and published by Center for Basque Studies Press. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first English edition of the author's 1949 classic on the Basque people, customs, and culture. Translation of the 1971 edition
