Download or read book The OECD Model Convention 1997 and Beyond Current Problems of the Permanent Establishment Definition Proceedings Of A Seminar Held In New Delhi In 1997 During The 51st Congress Of The International Fiscal Association written by and published by Springer. This book was released on 1999-05-28 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in New Delhi, India in 1997 during the 51st congress of the International Fiscal Association. Panel discussion centred on two aspects of the definition of permanent establishments: whether and when the provision of services may constitute a permanent establishment and which is the influence of the communications revolution on the permanent establishment concept.
Download or read book The OECD Model Convention 1997 and Beyond Current Problems of the Permanent Establishment Definition Proceedings Of A Seminar Held In New Delhi In 1997 During The 51st Congress Of The International Fiscal Association written by International Fiscal Association Staff and published by Springer. This book was released on 1999-05-28 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in New Delhi, India in 1997 during the 51st congress of the International Fiscal Association. Panel discussion centred on two aspects of the definition of permanent establishments: whether and when the provision of services may constitute a permanent establishment and which is the influence of the communications revolution on the permanent establishment concept.
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 E commerce and Source based Income Taxation written by Dale Pinto and published by IBFD. This book was released on 2003 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment.
Download or read book Index of Conference Proceedings written by British Library. Document Supply Centre and published by . This book was released on 1999 with total page 844 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1999 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book American Book Publishing Record written by and published by . This book was released on 2000 with total page 1886 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The British National Bibliography written by Arthur James Wells and published by . This book was released on 2000 with total page 1270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Directory of Published Proceedings written by and published by . This book was released on 2002 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Forthcoming Books written by Rose Arny and published by . This book was released on 1999 with total page 882 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tobacco and Public Health written by Peter Boyle and published by . This book was released on 2004 with total page 840 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book comprehensively covers the science and policy issues relevant to one of the major public health disasters of modern times. It pulls together the aetiology and burden of the myriad of tobacco related diseases with the successes and failures of tobacco control policies. The book looks at lessons learnt to help set health policy for reducing the burden of tobacco related diseases. The book also deals with the international public health policy issues which bear on control of the problem of tobacco use and which vary between continents. The editors are an international group distinguished in the field of tobacco related diseases, epidemiology, and tobacco control. The contributors are world experts drawn from the various clinical fields. This major reference text gives a unique overview of one of the major public health problems in both the developed and developing world. The book is directed at an international public health and epidemiology audience includng health economists and those interested in tobacco control.
Download or read book SIPRI Yearbook 1997 written by Stockholm International Peace Research Institute and published by SIPRI Yearbook. This book was released on 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition covers the comprehensive test ban treaty, armed conflict prevention, management and resolution, multilateral military-related export control measures and information on multilateral observers, peacekeeping and electoral operations.
Download or read book The Rio Declaration on Environment and Development written by Jorge E. Viñuales and published by OUP Oxford. This book was released on 2015-02-05 with total page 831 pages. Available in PDF, EPUB and Kindle. Book excerpt: The international community has long grappled with the issue of safeguarding the environment and encouraging sustainable development, often with little result. The 1992 Rio Declaration on Environment and Development was an emphatic attempt to address this issue, setting down 27 key principles for the international community to follow. These principles define the rights of people to sustainable development, and the responsibilities of states to safeguard the common environment. The Rio Declaration established that long term economic progress required a connection to environmental protection. It was designed as an authoritative and comprehensive statement of the principles of sustainable development law, an instrument to take stock of the past international and domestic practice, a guide for the design of new multilateral environmental regimes, and as a reference for litigation. This commentary provides an authoritative and comprehensive overview of the principles of the Declaration, written by over thirty inter-disciplinary contributors, including both leading practitioners and academics. Each principle is analysed in light of its origins and rationale. The book investigates each principle's travaux préparatoires setting out the main points of controversy and the position of different countries or groups. It analyses the scope and dimensions of each principle, providing an in-depth understanding of its legal effects, including whether it can be relied before a domestic or international court. It also assesses the impact of the principles on subsequent soft law and treaty development, as well as domestic and international jurisprudence. The authors demonstrate the ways in which the principles interact with each other, and finally provide a detailed analysis of the shortcomings and future potential of each principle. This book will be of vital importance to practitioners, scholars, and students of international environomental law and sustainable development.
Download or read book Textbooks and Quality Learning for All written by Unesco and published by UNESCO. This book was released on 2006 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focused on the dual aspects of access and quality, this publication discusses the role of textbooks in facilitating quality education for all. The book consists of reviews of the international perspectives as well as case studies on Brazil, Russian Federation, and Rwanda. It also documents strategies that could help to optimise procedures of textbook development, production, and evaluation; enhance textbooks' pedagogical impact; improve teachers' selection of textbooks; and raise textbook supply efficiently.
Download or read book The Anatomy of a Silent Crisis written by Global Humanitarian Forum and published by Global Humanitarian Forum. This book was released on 2009 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Modern diplomacy written by Jovan Kurbalija and published by . This book was released on 1998 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Innovation Index 2017 written by Cornell University and published by WIPO. This book was released on 2017 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Innovation Index provides detailed metrics about the innovation performance of 127 countries and economies around the world. Its 81 indicators explore a broad vision of innovation, including political environment, education, infrastructure and business sophistication. This year’s report reviews the state of innovation in agriculture and food systems across sectors and geographies. Chapters of the report provide more details on this year’s theme from academic, business, and particular country perspectives from leading experts and decision makers.
