Download or read book Radhakishan Rawal s Analysis of the Finance Acts of 2019 and More written by Radhakishan Rawal and published by Bloomsbury Publishing. This book was released on 2019-10-30 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book This book contains detailed analysis of some of the key provisions of the Finance Acts passed during the year 2019 i.e. Finance Act, 2019 and Finance (No.2) Act, 2019. The book aims at identifying various direct and indirect tax issues arising from the newly inserted provisions in the Income Tax Act, 1961 as well as the Goods and Services Tax Act, 2017. The book also contains a detailed chapter on Secondary Adjustment. The key direct tax issues analysed in this book are related to sections 9(1)(viii), section 79, section 92CE, section 115UB, section 194N, section 194DA and provisions related to International Financial Services Center (IFSC) of the Income Tax Act, 1961. Additionally, the book also contains other articles written by the author on issues such as GAAR and Financial Instruments, proposed Rule 10 on attribution of profits and MLI. The key indirect tax issues analysed in this book are related to section 2(102), sections 7, section 22, section 171 and section 172 of the Central Goods and Services Tax Act, 2017. Key features Analysis of direct tax law Section 9(1)(viii), section 79, section 115UB, section 194N Taxation of life insurance policy and section 194DA Secondary adjustment IFSC related provisions GAAR and Financial Instruments Attribution of profits (proposed Rule 10) MLI operations Analysis of GST law Amendment to definition of “supply” Amendment to definition of “service” Anti-profiteering and concept of “amount profiteered” National Appellate Authority for Advance Ruling
Download or read book Radhakishan Rawal s Analysis of the Finance Act 2021 and More written by Radhakishan Rawal and published by Bloomsbury Publishing. This book was released on 2021-06-30 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: About this book This book contains detailed analysis of some of the key provisions of the Finance Act, 2021 with the objective of identifying various issues arising from the newly inserted provisions in the Income Tax Act, 1961. This book also captures the recent development in the world of international taxation. This includes UN tax developments and a very simple explanation of working of OECD Inclusive Frameworks Pillar One and Pillar Two blueprints, which are too complex and lengthy documents. From GST perspective, the book contains certain recommendations for rationalization of anti-profiteering provisions. The book also contains a Concept Paper on UN MLI presented by the author to the FACTI Panel and G77. The author has been pushing this idea at international forums for some time. Key Features Analysis of provisions related to: · Liable to tax · Slump sale · MAT · Taxation of ULIPS · Equalisation Levy · Amendment to SCRA · Section 89A · Concept of UN MLI · OECD Pillar One and Two Blueprint · India comments on OECD Commentary · Covid 19 and International Tax · Scope of option u/s 90(2) – Selective claim of treaty benefit · Scope of PE under the domestic law · UN Developments – Royalties, Indirect transfer and CIVs · Rationalisation of anti-profiteering provisions (GST law)
Download or read book Forecast written by Mark Buchanan and published by A&C Black. This book was released on 2013-01-01 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Positive feedback--when A produces B, which in turn produces even more A--drives not only abrupt climate changes, but also disruptive events in economics and finance, from asset bubbles to debt crises, bank runs, even corporate corruption. But economists, with few exceptions, have ignored this reality for fifty years, holding on to the unreasonable belief in the wisdom of the market. It's past time to be asking how markets really work. Can we replace economic magical thinking with a better means of predicting what the financial future holds, in order to prepare for--or even avoid--the next extreme economic event? Here, physicist and acclaimed science writer Mark Buchanan answers these questions and more in a master lesson on a smarter economics, which accepts that markets act much like weather. Market instability is as natural--and dangerous--as a prairie twister. With Buchanan's help, perhaps we can better govern the markets and weather their storms.
Download or read book The Case for Marriage written by Linda Waite and published by Crown. This book was released on 2002-03-05 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: A groundbreaking look at marriage, one of the most basic and universal of all human institutions, which reveals the emotional, physical, economic, and sexual benefits that marriage brings to individuals and society as a whole. The Case for Marriage is a critically important intervention in the national debate about the future of family. Based on the authoritative research of family sociologist Linda J. Waite, journalist Maggie Gallagher, and a number of other scholars, this book’s findings dramatically contradict the anti-marriage myths that have become the common sense of most Americans. Today a broad consensus holds that marriage is a bad deal for women, that divorce is better for children when parents are unhappy, and that marriage is essentially a private choice, not a public institution. Waite and Gallagher flatly contradict these assumptions, arguing instead that by a broad range of indices, marriage is actually better for you than being single or divorced– physically, materially, and spiritually. They contend that married people live longer, have better health, earn more money, accumulate more wealth, feel more fulfillment in their lives, enjoy more satisfying sexual relationships, and have happier and more successful children than those who remain single, cohabit, or get divorced. The Case for Marriage combines clearheaded analysis, penetrating cultural criticism, and practical advice for strengthening the institution of marriage, and provides clear, essential guidelines for reestablishing marriage as the foundation for a healthy and happy society. “A compelling defense of a sacred union. The Case for Marriage is well written and well argued, empirically rigorous and learned, practical and commonsensical.” -- William J. Bennett, author of The Book of Virtues “Makes the absolutely critical point that marriage has been misrepresented and misunderstood.” -- The Wall Street Journal www.broadwaybooks.com
Download or read book Acute Pain Management written by Pamela E. Macintyre and published by . This book was released on 2010-01-01 with total page 491 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Preventing the Artificial Avoidance of Permanent Establishment Status written by OCDE, and published by OCDE. This book was released on 2015-10-22 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a taxable presence in a country under tax treaties. These changes will ensure that where the activities that an intermediary exercises in a country are intended to result in the regular conclusion of contracts to be performed by a foreign enterprise, that enterprise will be considered to have a taxable presence in that country unless the intermediary is performing these activities in the course of an independent business. The changes will also restrict the application of a number of exceptions to the definition of permanent establishment to activities that are preparatory or auxiliary nature and will ensure that it is not possible to take advantage of these exceptions by the fragmentation of a cohesive operating business into several small operations; they will also address situations where the exception applicable to construction sites is circumvented through the splitting-up contracts between closely related enterprises.
Download or read book Taxation of Bilateral Investments written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2019 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties.
Download or read book Essentials of Interventional Cancer Pain Management written by Amitabh Gulati and published by Springer. This book was released on 2018-12-28 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text provides a comprehensive review and expertise on various interventional cancer pain procedures. The first part of the text addresses the lack of consistency seen in the literature regarding interventional treatment options for specific cancer pain syndromes. Initially, it discusses primary cancer and treatment-related cancer pain syndromes that physicians may encounter when managing cancer patients. The implementation of paradigms that can be used in treating specific groups of cancer such as breast cancer, follows. The remainder of the text delves into a more common approach to addressing interventional cancer pain medicine. After discussing interventional options that are commonly employed by physicians, the text investigates how surgeons may address some of the more severe pain syndromes, and covers the most important interventional available for our patients, intrathecal drug delivery. Chapters also cover radiologic options in targeted neurolysis and ablative techniques, specifically for bone metastasis, rehabilitation to address patients’ quality of life and function, and integrative and psychological therapies. Essentials of Interventional Cancer Pain Management globally assesses and addresses patients’ needs throughout the cancer journey. Written by experts in the field, and packed with copious tables, figures, and flow charts, this book is a must-have for pain physicians, residents, and fellows.
Download or read book The Social Atom written by Mark Buchanan and published by Bloomsbury Publishing USA. This book was released on 2008-12-05 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: The idiosyncrasies of human decision-making have confounded economists and social theorists for years. If each person makes choices for personal (and often irrational) reasons, how can people's choices be predicted by a single theory? How can any economic, social, or political theory be valid? The truth is, none of them really are. Mark Buchanan makes the fascinating argument that the science of physics is beginning to provide a new picture of the human or "social atom," and help us understand the surprising, and often predictable, patterns that emerge when they get together. Look at patterns, not people, Buchanan argues, and rules emerge that can explain how movements form, how interest groups operate, and even why ethnic hatred persists. Using similar observations, social physicists can predict whether neighborhoods will integrate, whether stock markets will crash, and whether crime waves will continue or abate. Brimming with mind games and provocative experiments, The Social Atom is an incisive, accessible, and comprehensive argument for a whole new way to look at human social behavior.
Download or read book Mixed Matrix Membranes written by Clara Casado-Coterillo and published by MDPI. This book was released on 2019-12-16 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mixed matrix membranes (MMMs) have attracted a large amount of interest in research laboratories worldwide in recent decades, motivated by the gap between a growing interest in developing novel mixed matrix membranes by various research groups and the lack of large-scale implementation. This Special Issue contains six publications dealing with the current opportunities and challenges of mixed matrix membranes development and applications to solve environmental and health challenges of the society of 21st century.
Download or read book The Cloud to Thing Continuum written by Theo Lynn and published by Springer Nature. This book was released on 2020-07-07 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internet of Things offers massive societal and economic opportunities while at the same time significant challenges, not least the delivery and management of the technical infrastructure underpinning it, the deluge of data generated from it, ensuring privacy and security, and capturing value from it. This Open Access Pivot explores these challenges, presenting the state of the art and future directions for research but also frameworks for making sense of this complex area. This book provides a variety of perspectives on how technology innovations such as fog, edge and dew computing, 5G networks, and distributed intelligence are making us rethink conventional cloud computing to support the Internet of Things. Much of this book focuses on technical aspects of the Internet of Things, however, clear methodologies for mapping the business value of the Internet of Things are still missing. We provide a value mapping framework for the Internet of Things to address this gap. While there is much hype about theInternet of Things, we have yet to reach the tipping point. As such, this book provides a timely entrée for higher education educators, researchers and students, industry and policy makers on the technologies that promise to reshape how society interacts and operates.
Download or read book Computing Algorithms with Applications in Engineering written by V. K. Giri and published by Springer Nature. This book was released on 2020-03-02 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book collects high-quality research papers presented at the International Conference on Computing Applications in Electrical & Electronics Engineering, held at Rajkiya Engineering College, Sonbhadra, India, on August 30–31, 2019. It provides novel contributions in computational intelligence, together with valuable reference material for future research. The topics covered include: big data analytics, IoT and smart infrastructures, machine learning, artificial intelligence and deep learning, crowd sourcing and social intelligence, natural language processing, business intelligence, high-performance computing, wireless, mobile and green communications, ad-hoc, sensor and mesh networks, SDN and network virtualization, cognitive systems, swarm intelligence, human–computer interaction, network and information security, intelligent control, soft computing, networked control systems, renewable energy sources and technologies, biomedical signal processing, pattern recognition and object tracking, and sensor devices and applications.
Download or read book Genetic Enhancement in Major Food Legumes written by Kul Bhushan Saxena and published by Springer Nature. This book was released on 2021-09-28 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: The protein molecule is the basic building block of every living entity. Its deficiency leads to restricted growth and development of individuals. Globally, such malnutrition is on the rise due to various reasons such as rapid population growth, stagnation of productivity, and ever-rising costs. Millions of people, especially in developing and under-developed countries, suffer from protein malnutrition and the only possible solution is to encourage farmers to grow high-protein food legume crops in their fields for domestic consumption. This, however, could be possible if farmers are provided with new cultivars with high yield, and resistance to major insects, diseases, and key abiotic stresses. The major food legume crops are chickpea, cowpea, common bean, groundnut, lentil, pigeonpea, and soybean. Predominantly, the legume crops are grown under a subsistence level and, therefore, in comparison to cereals and horticultural crops their productivity is low and highly variable. The crop breeders around the globe are engaged in breeding suitable cultivars for harsh and changing environments but success has been limited and not up to needs. With the recent development of new technologies in plant sciences, efforts are being made to help under-privileged farmers through breeding new cultivars which will produce more protein per unit of land area. In this book, the contributors analyze the constraints, review new technologies, and propose a future course of crop breeding programs in seven cold and warm season legume crops.
Download or read book Advances in Cowpea Research written by B. B. Singh and published by IITA. This book was released on 1997 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cowpea: taxonomy, genetics, and breeding, physiology and agronomy, diseases and parasitic weeds, insect pests, postharvest technology and utilization. Biotechnological applications.
Download or read book Research into Design for a Connected World written by Amaresh Chakrabarti and published by Springer. This book was released on 2019-01-08 with total page 990 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book showcases cutting-edge research papers from the 7th International Conference on Research into Design (ICoRD 2019) – the largest in India in this area – written by eminent researchers from across the world on design processes, technologies, methods and tools, and their impact on innovation, for supporting design for a connected world. The theme of ICoRD‘19 has been “Design for a Connected World”. While Design traditionally focused on developing products that worked on their own, an emerging trend is to have products with a smart layer that makes them context aware and responsive, individually and collectively, through collaboration with other physical and digital objects with which these are connected. The papers in this volume explore these themes, and their key focus is connectivity: how do products and their development change in a connected world? The volume will be of interest to researchers, professionals and entrepreneurs working in the areas on industrial design, manufacturing, consumer goods, and industrial management who are interested in the use of emerging technologies such as IOT, IIOT, Digital Twins, I4.0 etc. as well as new and emerging methods and tools to design new products, systems and services.
Download or read book Securitization in India written by Jennifer Romero-Torres and published by Asian Development Bank. This book was released on 2017-11-01 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: India needs to spend close to Rs43 trillion (about $646 billion) on infrastructure through to 2022. Such a staggering requirement cannot be met though traditional sources such as public sector bank loans. India must immediately explore and quickly ramp up financing from alternative investment sources. This report provides an overview of infrastructure financing in India, sheds light on the challenges faced by the country's banking sector, suggests an optimal mechanism for securitizing the infrastructure assets of public sector banks, and outlines a range of scenarios and factors that must be in place for this mechanism to be successfully realized.
Download or read book The Neoliberal Diet written by Gerardo Otero and published by Univ of TX + ORM. This book was released on 2018-10-03 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: This “remarkable, comprehensive” study of neoliberal agribusiness and the obesity epidemic “is critical reading for food studies scholars” (Contemporary Sociology). Obesity rates are rising across the United States and beyond. While some claim that people simply eat too much “energy-dense” food while exercising too little, The Neoliberal Diet argues that the issue is larger than individual lifestyle choices. Since the 1980s, the shift toward neoliberal regulation has enabled agribusiness multinationals to thrive by selling a combination of meat and highly processed foods loaded with refined flour and sugars—a diet that originated in the United States. Drawing on extensive empirical data, Gerardo Otero identifies the socioeconomic and political forces that created this diet, which has been exported around the globe at the expense of people’s health. Otero shows how state-level actions, particularly subsidies for big farms and agribusiness, have ensured the dominance of processed foods and made fresh foods inaccessible to many. Comparing agrifood performance across several nations, including the NAFTA region, and correlating food access to class inequality, he convincingly demonstrates the structural character of food production and the effect of inequality on individual food choices. Resolving the global obesity crisis, Otero concludes, lies not in blaming individuals but in creating state-level programs to reduce inequality and make healthier food accessible to all.
