Download or read book Community based Rehabilitation written by World Health Organization and published by . This book was released on 2010 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume numbers determined from Scope of the guidelines, p. 12-13.
Download or read book Towards a Neutral Formulary Apportionment System in Regional Integration written by Shu-Chien Chen and published by Kluwer Law International B.V.. This book was released on 2023-03-09 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.
Download or read book Guidelines for Designing Development Projects to Benefit the Rural Poor written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 1986 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Basic Educational Opportunity Grant Program Handbook written by United States. Bureau of Postsecondary Education and published by . This book was released on 1977 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Basic Educational Opportunity Grant Handbook written by and published by . This book was released on with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Household Monthly written by and published by . This book was released on 1860 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Reading Guide on Youth and Development written by and published by . This book was released on 1989 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Cpr 10 Simple Steps to Heal Your Financial Future written by K. Thomas Hutt CFP ® CPA MBA and published by Author House. This book was released on 2013-03-27 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managing your personal finances for the future is about doing the fundamentals well---today! This book highlights simple steps you can take now heal your financial future.
Download or read book Written Comments on Discussion Options Relating to the Unrelated Business Income Tax written by and published by . This book was released on 1988 with total page 980 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Findings conclusions recommendations of the first comprehensive study on Canada s seasonal agricultural workers Program written by and published by IICA Biblioteca Venezuela. This book was released on with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Medical Management A Practical Guide written by Hameen Markar and published by CRC Press. This book was released on 2012-08-31 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential guide provides a lifeline to authoritative, reliable information on medical management, giving you all the skills you need whether managing a junior colleague as a lead doctor, or running multidisciplinary consortia in the NHS or private sectors.Learn key skills from leadership, managing change, quality control, and project managemen
Download or read book Financial Accounting Theory and Analysis written by Richard G. Schroeder and published by John Wiley & Sons. This book was released on 2019-10-01 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.
Download or read book Guinea Mining Laws and Regulations Handbook Volume 1 Strategic Information and Basic Laws written by IBP, Inc. and published by Lulu.com. This book was released on 2013-08 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2011 Updated Reprint. Updated Annually. Guinea Mining Laws and Regulations Handbook
Download or read book Internal Revenue Bulletin written by United States. Internal Revenue Service and published by . This book was released on 1989 with total page 1470 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Promising Practices III written by and published by Catholic Relief Services. This book was released on 2011-07-11 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Local Economic and Employment Development LEED The Social Economy Building Inclusive Economies written by OECD and published by OECD Publishing. This book was released on 2007-10-30 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication offers new insights into the economic theory of social economy organisations, their role in an evolving political and economic context, and the links to local development and the empowerment of users.
Download or read book Environmental Solutions written by Franklin J. Agardy and published by Elsevier. This book was released on 2010-07-19 with total page 475 pages. Available in PDF, EPUB and Kindle. Book excerpt: In our changing world, society demands more comprehensive and thoughtful solutions from environmental engineers, environmental consultants and scientists dealing with the degradation of our environment. Lead by Nelson Nemerow and Franklin Agardy, experts in business, academia, government and practice have been brought together in Environmental Solutions to provide guidance for these environmental professionals. The reader is presented with a variety of solutions to common and not so common environmental problems which lay the groundwork for environmental advocates to decide which solutions will work best for their particular circumstances. This book discusses chemical, biological, physical, forensic, medical, international, economic, political, industrial-collaborative solutions and solutions for rural and developing countries giving readers the freedom to evaluate a variety of options and make informed decisions. End of chapter questions and additional resources are included making this an invaluable teaching tool and ideal reference for those currently involved in improving and preserving our environment. - Contributions by international experts in government, industry, and academia. - Editors are recognized as the editors of Environmental Engineering, the best selling title published by John Wiley. - The first action-oriented book for environmental engineers.
