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 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 Manual of Information to Accompany the Lancaster Oslo Bergen Corpus of British English for Use with Digital Computers written by Stig Johansson and published by . This book was released on 1978 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Working with Specialized Language written by Lynne Bowker and published by Routledge. This book was released on 2002-09-26 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Working with Specialized Language: a practical guide to using corpora introduces the principles of using corpora when studying specialized language. The resources and techniques used to investigate general language cannot be easily adopted for specialized investigations. This book is designed for users of language for special purposes (LSP). Providing guidelines and practical advice, it enables LSP users to design, build and exploit corpus resources that meet their specialized language needs. Highly practical and accessible, the book includes exercises, a glossary and an appendix describing relevant resources and corpus-analysis software. Working with Specialized Language is ideal for translators, technical writers and subject specialists who are interested in exploring the potential of a corpus-based approach to teaching and learning LSP.

Download or read book Directions in Corpus Linguistics written by Jan Svartvik and published by Walter de Gruyter. This book was released on 2011-06-01 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: TRENDS IN LINGUISTICS is a series of books that open new perspectives in our understanding of language. The series publishes state-of-the-art work on core areas of linguistics across theoretical frameworks, as well as studies that provide new insights by approaching language from an interdisciplinary perspective. TRENDS IN LINGUISTICS considers itself a forum for cutting-edge research based on solid empirical data on language in its various manifestations, including sign languages. It regards linguistic variation in its synchronic and diachronic dimensions as well as in its social contexts as important sources of insight for a better understanding of the design of linguistic systems and the ecology and evolution of language. TRENDS IN LINGUISTICS publishes monographs and outstanding dissertations as well as edited volumes, which provide the opportunity to address controversial topics from different empirical and theoretical viewpoints. High quality standards are ensured through anonymous reviewing. To discuss your book idea or submit a proposal, please contact Birgit Sievert.

Download or read book Pathophysiology written by Lloyd H. Smith and published by Thomas Allen Publishers. This book was released on 1985 with total page 1400 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Ats di Atencion Especilaizada Del Instituto Catalan de la Salud Test E book written by Luis del Castillo Torres and published by MAD-Eduforma. This book was released on 2002-05-28 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: