Download or read book Individuals Income under Double Taxation Conventions A Brazilian Approach written by Daniel Vitor Bellan and published by Kluwer Law International B.V.. This book was released on 2010-09-03 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book’s analysis: interpretation and qualification under international tax law; and Brazil’s income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals’ income in double taxation treaties? Is this “system” for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will quickly find this work instructive, insightful and thought-provoking.

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 A Multilateral Convention for Tax written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2021-11-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.

Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.

Download or read book VAT and Financial Services written by Robert F. van Brederode and published by Springer. This book was released on 2017-03-06 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.

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 International Law for Humankind written by Antônio Augusto Cançado Trindade and published by Martinus Nijhoff Publishers. This book was released on 2013-06-17 with total page 753 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is an updated and revised version of the General Course on Public International Law delivered by the Author at The Hague Academy of International Law in 2005. Professor Cançado Trindade, Doctor honoris causa of seven Latin American Universities in distinct countries, was for many years Judge of the Inter-American Court of Human Rights, and President of that Court for half a decade (1999-2004). He is currently Judge of the International Court of Justice; he is also Member of the Curatorium of The Hague Academy of International Law, as well as of the Institut de Droit International, and of the Brazilian Academy of Juridical Letters.

Download or read book Taxpayers in International Law written by Juliane Kokott and published by Bloomsbury Publishing. This book was released on 2022-03-24 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.

Download or read book Soft Law in International Trade Finance written by Agatha Brandão de Oliveira and published by BRILL. This book was released on 2024-10-14 with total page 717 pages. Available in PDF, EPUB and Kindle. Book excerpt: Expert contributors to this volume offer a comprehensive exploration of the UCP 600's impact on international trade finance law, examining the dynamic interplay between soft law and legal harmonization in 28 jurisdictions across all continents. With a rich array of case studies and insightful analysis, this book provides a nuanced interpretation of how soft law shapes global commerce. Its diverse perspectives and practical insights make it essential reading for practitioners and scholars seeking a deeper understanding of the real-world implications of soft law in trade.

Download or read book Tax Aspects of Fiscal Federalism written by Gianluigi Bizioli and published by IBFD. This book was released on 2011 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website

Download or read book Principles for Building Resilience written by Reinette Biggs and published by Cambridge University Press. This book was released on 2015-04-02 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reflecting the very latest research, this book provides an in-depth review of the role of resilience in the management of social-ecological systems and the ecosystem services they provide. Leaders in the field outline seven principles for building resilience in social-ecological systems, examining how these can be applied to advance sustainability.

Download or read book Football Gambling and Money Laundering written by Fausto Martin De Sanctis and published by Springer. This book was released on 2014-05-05 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: Professional football means many things to many people. For players, a means to possible fame and fortune. For fans, a source of local or national pride, and perhaps the chance to score with a few bets. For criminal organizations, a cover for making millions in corrupt enterprises. In the world of gambling this is no different. Football, Gambling, and Money Laundering describes in impressive detail the scope of the problem, the layers of denial that allow sports-related financial crime to flourish, and the steps that are being taken--and that need to be taken--to combat illicit operations in the sports world. Expert analysis explains criminal activity in the context of football, and how sports governing bodies, the media, and others have created a culture that regularly turns a blind eye. International data and instructive legal case examples shed light on the role of the Internet in the spread of gambling and money laundering as well as the strengths and weaknesses of current law enforcement, legislative, and sports-based efforts in fighting corruption. Included in the coverage: • Criminal activity in the sports world • Financial crime and exploitation in football and gambling • Legal wagering and illegal betting, including online • Illegal and disguised payment instruments used by organized crime • International legal cooperation in combating money laundering • National and international proposals for improving the sports and gambling industries to prevent money laundering An authoritative reference to a growing and wide-reaching concern, Football, Gambling,and Money Laundering will find an interested audience among academics, prosecutors, judges, law enforcement officials, and others involved in efforts to curb corruption and money laundering in the world of football.

Download or read book Money Laundering Through Art written by Fausto Martin De Sanctis and published by Springer Science & Business Media. This book was released on 2013-06-13 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: ​The art world has been discovered by criminals as an effective way for money laundering and other clandestine activities on an international level. Unfortunately, in most countries investigators, prosecutors, judges, and regulatory agencies are not equipped to accurately detect, investigate and prosecute this type of criminal activity. Also, regulation and international laws and treaties involving the art world have many loopholes that can potentially lead to the laundering of large sums of money. This book provides a bird’s eye view of novel ways in which money laundering happens through illegal activities involving art. It can serve as a guide for law enforcement, prosecutors, judges, and others involved in efforts to curb money laundering and financing of terrorism, revealing why somehow new techniques used by criminals have been neglected by law enforcement in most countries. Drawing from his own experience with the matter in both Brazil and in the United States, the author makes a case for broader institutional and regulatory improvement, extending beyond mere regulation of the art market.

Download or read book Property and Trust Law in Portugal written by Sandra Passinhas and published by Kluwer Law International B.V.. This book was released on 2019-11-22 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of the law of property in Portugal deals with the issues related to rights and interests in all kinds of property and assets – immovable, movable, and personal property; how property rights are acquired; fiduciary mechanisms; and security considerations. Lawyers who handle transnational disputes and other matters concerning property will appreciate the explanation of specific terminology, application, and procedure. An introduction outlining the essential legal, cultural, and historical considerations affecting property is followed by a discussion of the various types of property. Further analysis describes how and to what extent legal subjects can have or obtain rights and interests in each type. The coverage includes tangible and intangible property, varying degrees of interest, and the various ways in which property is transferred, including the ramifications of appropriation, expropriation, and insolvency. Facts are presented in such a way that readers who are unfamiliar with specific terms and concepts in varying contexts will fully grasp their meaning and significance. The book includes ample references to doctrine and cases, as well as to relevant international treaties and conventions. Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable time-saving tool for any practitioner faced with a property-related matter. Lawyers representing parties with interests in Portugal will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative property law.

Download or read book Aspectos Jur dicos Da Licita o written by Adilson Abreu Dallari and published by . This book was released on 1973 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Private International Law in Brazil written by Jacob Dolinger and published by Kluwer Law International B.V.. This book was released on 2017-10-20 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from the renowned multi-volume International Encyclopaedia of Laws, this book provides ready access to the law applied to cases involving cross border issues in Brazil. It offers every lawyer dealing with questions of conflict of laws much-needed access to these conflict rules, presented clearly and concisely by a local expert. Beginning with a general introduction, the monograph goes on to discuss the choice of law technique, sources of private international law, and the relevant connection with other laws. Then follows clear description and analysis of the rules of choice of law on natural and legal persons, contractual and non-contractual obligations, movable and immovable property, intangible property rights, company law, family law (marriage, cohabitation, registered partnerships, matrimonial property, maintenance, child law), and succession law (including testamentary dispositions). The presentation concludes with an overview of relevant civil procedure, examining lex fori and issues of national and international jurisdiction, acceptability and enforcement of foreign judgements, and international arbitration. Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for lawyers handling cases in Brazil. Academics and researchers, as well as judges, notaries public, marriage registrars, youth welfare officers, teachers, students, and local and public authorities will welcome this very useful guide, and will appreciate its value in the study of private international law from a comparative perspective.

Download or read book The Killing Consensus written by Graham Denyer Willis and published by Univ of California Press. This book was released on 2015-03-21 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: We hold many assumptions about police workÑthat it is the responsibility of the state, or that police officers are given the right to kill in the name of public safety or self-defense. But in The Killing Consensus, Graham Denyer Willis shows how in S‹o Paulo, Brazil, killing and the arbitration of ÒnormalÓ killing in the name of social order are actually conducted by two groupsÑthe police and organized crimeÑboth operating according to parallel logics of murder. Based on three years of ethnographic fieldwork, Willis's book traces how homicide detectives categorize two types of killing: the first resulting from ÒresistanceÓ to police arrest (which is often broadly defined) and the second at the hands of a crime "family' known as the Primeiro Comando da Capital (PCC). Death at the hands of police happens regularly, while the PCCÕs centralized control and strict moral code among criminals has also routinized killing, ironically making the city feel safer for most residents. In a fractured urban security environment, where killing mirrors patterns of inequitable urbanization and historical exclusion along class, gender, and racial lines, Denyer Willis's research finds that the cityÕs cyclical periods of peace and violence can best be understood through an unspoken but mutually observed consensus on the right to kill. This consensus hinges on common notions and street-level practices of who can die, where, how, and by whom, revealing an empirically distinct configuration of authority that Denyer Willis calls sovereignty by consensus.