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 Practical Plant Layout written by Richard Muther and published by McGraw-Hill Companies. This book was released on 1955 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Textbooks on ergonomics, with particular reference to factory organization in engineering industries - covers factors in the utilisation of machine tools and other equipment, psychological aspects, occupational safety, storage, maintenance, production processes, quality control, time factors, the elimination of noise, etc. Organisational diagrams.

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 Connotation and Meaning written by Beatriz Garza-Cuarón and published by Walter de Gruyter. This book was released on 2013-08-08 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book To Destroy Painting written by Louis Marin and published by University of Chicago Press. This book was released on 1995-03 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: The work of the eminent French cultural critic Louis Marin (1931-92) is becoming increasingly important to English-speaking scholars concerned with issues of representation. To Destroy Painting, first published in France in 1977, marks a milestone in Marin's thought about the aims of painting in Europe in the sixteenth and seventeenth centuries. A meditation on the work of Poussin and Caravaggio and on their milieux, the book explores a number of notions implied by theories of painting and offers insight into the aims and effects of visual representaion.

Download or read book The Threshold of the Visible World written by Kaja Silverman and published by Routledge. This book was released on 2013-11-19 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The Threshold of the Visible World Kaja Silverman advances a revolutionary new political aesthetic, exploring the possibilities for looking beyond the restrictive mandates of the self, and the normative aspects of the cultural image-repertoire. She provides a detailed account of the social and psychic forces which constrain us to look and identify in normative ways, and the violence which that normativity implies.

Download or read book Futurenatural written by Jon Bird and published by Routledge. This book was released on 1996-03-21 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are living in an age when 'nature' seems to be on the brink of extinction yet, at the same time, 'nature' is becoming increasingly ubiquitous and unstable as a category for representation and debate. Futurenatural brings together leading theorists of culture and science to discuss the concept of 'nature' - its past, present and future. Contributors discuss the impact on our daily life of recent developments on biotechnologies, electronic media and ecological politics. Increasingly, scientific theories and models have been taken up as cultural metaphors that have material effects in transforming 'ways of seeing' and 'structures of feeling'. The book addresses the issue of whether political and cultural debates about the body and environment can take place without reference to 'nature' or the 'natural'. This collection considers how we might 'think' a future developing from emergent scientific theories and discourses. What cultural forms may be produced when new knowledges challenge and undermine traditional ways of conceiving the 'natural'.

Download or read book The Divine Narcissus written by Sister Juana Inés de la Cruz and published by . This book was released on 1998 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sor Juana Ines de la Cruz, known as "The Tenth Muse" of America, has been widely anthologized as a poet, intellectual, and defender of women's rights. Her calling as a nun, often overlooked, is clear in THE DIVINE NARCISSUS, an allegory ostensibly written to explain Christian concepts to the Aztecs whose plight under colonization it also dramatizes. This is the first English translation of this revealing work.

Download or read book Responsabilidad civil y entidades aseguradoras written by Fernández Gallego, Mª Mercedes and published by J.M Bosch. This book was released on 2016-04-18 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: La importancia del riesgo de circulación se traduce en la suscripción de un seguro que cubra los posibles daños, con la finalidad de que las víctimas de accidentes de tráfico sean siempre indemnizadas. Sin embargo, el seguro suscrito no ofrece una cobertura ilimitada, sino concreta. Por lo que en determinadas circunstancias debe poder reclamarse al causante que responda con su patrimonio en aquellas situaciones en las que no está justificado que se ampare en el seguro contratado. La entidad aseguradora se hace cargo de la indemnización de la víctima, pero debe quedar garantizado su derecho de repetición en los casos en los que le corresponde. La cobertura del seguro se extiende, no sólo a supuestos que debe en realidad asumir el causante, sino incluso a otros en los que la responsabilidad podría corresponder al Consorcio de Compensación.

Download or read book Responsabilidad Civil y Seguro en la circulaci n de veh culos a motor Baremo de indemnizaciones written by and published by . This book was released on 2015 with total page 175 pages. Available in PDF, EPUB and Kindle. Book excerpt: