Download or read book Multilateral Cooperation in Tax Law written by Martin Klokar and published by Linde Verlag GmbH. This book was released on 2023-10-03 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021-23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.

Download or read book European Access written by and published by . This book was released on 1994 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Logistics Management and Strategy written by Alan Harrison and published by Pearson UK. This book was released on 2019 with total page 607 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Safety and Health at Work written by and published by . This book was released on 1996 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Commercial Storage of Fruits Vegetables and Florist and Nursery Stocks written by Robert E. Hardenburg and published by . This book was released on 1986 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Note for the electronic edition: This draft has been assembled from information prepared by authors from around the world. It has been submitted for editing and production by the USDA Agricultural Research Service Information Staff and should be cited as an electronic draft of a forthcoming publication. Because the 1986 edition is out of print, because we have added much new and updated information, and because the time to publication for so massive a project is still many months away, we are making this draft widely available for comment from industry stakeholders, as well as university research, teaching and extension staff.

Download or read book World Development Report 1994 written by and published by World Bank Publications. This book was released on 1994 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: World Development Report 1994 examines the link between infrastructure and development and explores ways in which developing countries can improve both the provision and the quality of infrastructure services. In recent decades, developing countries have made substantial investments in infrastructure, achieving dramatic gains for households and producers by expanding their access to services such as safe water, sanitation, electric power, telecommunications, and transport. Even more infrastructure investment and expansion are needed in order to extend the reach of services - especially to people living in rural areas and to the poor. But as this report shows, the quantity of investment cannot be the exclusive focus of policy. Improving the quality of infrastructure service also is vital. Both quantity and quality improvements are essential to modernize and diversify production, help countries compete internationally, and accommodate rapid urbanization. The report identifies the basic cause of poor past performance as inadequate institutional incentives for improving the provision of infrastructure. To promote more efficient and responsive service delivery, incentives need to be changed through commercial management, competition, and user involvement. Several trends are helping to improve the performance of infrastructure. First, innovation in technology and in the regulatory management of markets makes more diversity possible in the supply of services. Second, an evaluation of the role of government is leading to a shift from direct government provision of services to increasing private sector provision and recent experience in many countries with public-private partnerships is highlighting new ways to increase efficiency and expand services. Third, increased concern about social and environmental sustainability has heightened public interest in infrastructure design and performance.

Download or read book Health Policy and European Union Enlargement written by Mckee and published by McGraw-Hill Education (UK). This book was released on 2004-04-01 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: While there may be consensus on the broader issues of the core objectives of the health care system, expectations differ between EU countries, and European national policy-makers. This book seeks firstly to assess the impact of the enlargement process and then to analyse the challenges that lie ahead in the field of health and health policy.

Download or read book United Nations Yearbook of the International Law Commission written by United Nations. International Law Commission and published by . This book was released on 1956 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bioterrorism and Biocrimes written by W. Seth Carus and published by The Minerva Group, Inc.. This book was released on 2002 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The working paper is divided into two main parts. The first part is a descriptive analysis of the illicit use of biological agents by criminals and terrorists. It draws on a series of case studies documented in the second part. The case studies describe every instance identifiable in open source materials in which a perpetrator used, acquired, or threatened to use a biological agent. While the inventory of cases is clearly incomplete, it provides an empirical basis for addressing a number of important questions relating to both biocrimes and bioterrorism. This material should enable policymakers concerned with bioterrorism to make more informed decisions. In the course of this project, the author has researched over 270 alleged cases involving biological agents. This includes all incidents found in open sources that allegedly occurred during the 20th Century. While the list is certainly not complete, it provides the most comprehensive existing unclassified coverage of instances of illicit use of biological agents.

Download or read book Uniting of Europe written by Ernst B. Haas and published by . This book was released on 2020-11-15 with total page 642 pages. Available in PDF, EPUB and Kindle. Book excerpt: The University of Notre Dame Press is pleased to bring Ernst Haas's classic work on European integration, The Uniting of Europe, back into print. First published in 1958 and last printed in 1968, this seminal volume is the starting point for anyone interested in the pre-history of the European Union. Haas uses the European Coal and Steel Community (ECSC) as a case study of the community formation processes that occur across traditional national and state boundaries. Haas points to the ECSC as an example of an organization with the "power to redirect the loyalties and expectations of political actors." In this pathbreaking book Haas contends that, based on his observations of the actual integration process, the idea of a "united Europe" took root in the years immediately following World War II. His careful and rigorous analysis tracks the development of the ECSC, including, in his 1968 preface, a discussion of the eventual loss of the individual identity of the ECSC through its absorption into the new European Community. Featuring a new introduction by Haas analyzing the impact of his book over time, as well as an updated bibliography, The Uniting of Europe is a must-have for political scientists and historians of modern and contemporary Europe. This book is the inaugural volume of Notre Dame's new Contemporary European Politics and Society Series.

Download or read book The Fingerprint written by U. S. Department Justice and published by Createspace Independent Publishing Platform. This book was released on 2014-08-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The idea of The Fingerprint Sourcebook originated during a meeting in April 2002. Individuals representing the fingerprint, academic, and scientific communities met in Chicago, Illinois, for a day and a half to discuss the state of fingerprint identification with a view toward the challenges raised by Daubert issues. The meeting was a joint project between the International Association for Identification (IAI) and West Virginia University (WVU). One recommendation that came out of that meeting was a suggestion to create a sourcebook for friction ridge examiners, that is, a single source of researched information regarding the subject. This sourcebook would provide educational, training, and research information for the international scientific community.

Download or read book Summits written by David Reynolds and published by Basic Books. This book was released on 2009-04-14 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Cold War dominated history for nearly half a century, locking two superpowers in a global rivalry that ended only with the collapse of the Soviet Union. For millennia, the outcomes of war had been determined on the battlefield, but the most decisive moments of the Cold War occurred in the carefully worded exchanges of world leaders meeting face to face. In the shadow of the bomb, the summit meeting offered an opportunity for heads of state to rattle sabers and cross swords without triggering nuclear apocalypse. Drawing on extensive archival material, prizewinning historian David Reynolds describes the outsized personalities who negotiated the course of twentieth-century history: Neville Chamberlain, Adolph Hitler, Winston Churchill, Joseph Stalin, Franklin Delano Roosevelt, John F. Kennedy, Nikita Khrushchev, Richard Nixon, Leonid Brezhnev, Jimmy Carter, Anwar Sadat, Menachem Begin, Mikhail Gorbachev, and Ronald Reagan. While these men addressed epochal issues, the outcome of each meeting was often determined more by individual personality than by international politics. Mishandled summits-Munich in 1938 and Yalta in 1945-brought about World War II and the Cold War, respectively. Kennedy's disastrous performance in Vienna in 1961 nearly brought about World War III. But successful summits in Moscow (1972), Camp David (1978), and Geneva (1985) led to dénte, a partial settlement in the Middle East, and a peaceful end to the Cold War. Written with verve and insight, Summits vividly describes the statesmen who stood, if only briefly, on top of the world. By revealing both the promise and the pitfalls of international diplomacy, David Reynolds offers valuable lessons as we find ourselves confronting once again a war without end.

Download or read book HPV and Cancer written by James A. Radosevich and published by Springer Science & Business Media. This book was released on 2012-12-14 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: “HPV and Cancer” is a concise read that covers all aspects of the Human Papilloma Virus as it relates to human cancers. While written by professionals, it design to be understandable by those that are not in the field, yet it has the technical details that professionals want to stay abreast of this changing field. The book starts out the history of HPV and progresses into the molecular biology of the virus and our current understand of the structure and functions of the proteins and genes it encodes. We then look at the dynamic trends of this infectious agent in the human population, how it interacts with human cells, and the role it plays with other organisms to produce both benign and malignant tumors. Lastly, there is a discussion about a new vaccine for HPV and the hopes that are held by many to change the trends with this virus and the associated cancers it produces.

Download or read book Global Business Regulation written by John Braithwaite and published by Cambridge University Press. This book was released on 2000-02-13 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: How has the regulation of business shifted from national to global institutions? What are the mechanisms of globalization? Who are the key actors? What of democratic sovereignty? In which cases has globalization been successfully resisted? These questions are confronted across an amazing sweep of the critical areas of business regulation--from contract, intellectual property and corporations law, to trade, telecommunications, labor standards, drugs, food, transport and environment. This book examines the role played by global institutions such as the World Trade Organization, World Health Organization, the OECD, IMF, Moodys and the World Bank, as well as various NGOs and significant individuals. Incorporating both history and analysis, Global Business Regulation will become the standard reference for readers in business, law, politics, and international relations.

Download or read book Women s Education in Developing Countries written by Elizabeth M. King and published by World Bank Publications. This book was released on 1997-07-01 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do women in most developing countries lag behind men in literacy? Why do women get less schooling than men? This anthology examines the educational decisions that deprive women of an equal education. It assembles the most up-to-date data, organized by region. Each paper links the data with other measures of economic and social development. This approach helps explain the effects different levels of education have on womens' fertility, mortality rates, life expectancy, and income. Also described are the effects of women's education on family welfare. The authors look at family size and women's labor status and earnings. They examine child and maternal health, as well as investments in children's education. Their investigation demonstrates that women with a better education enjoy greater economic growth and provide a more nurturing family life. It suggests that when a country denies women an equal education, the nation's welfare suffers. Current strategies used to improve schooling for girls and women are examined in detail. The authors suggest an ambitious agenda for educating women. It seeks to close the gender gap by the next century. Published for The World Bank by The Johns Hopkins University Press.

Download or read book A 10s Over Kosovo written by Phil M. Haun and published by www.Militarybookshop.CompanyUK. This book was released on 2011 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 2003. The NATO-led Operation Allied Force was fought in 1999 to stop Serb atrocities against ethnic Albanians in Kosovo. This war, as noted by the distinguished military historian John Keegan, "marked a real turning point . . . and proved that a war can be won by airpower alone." Colonels Haave and Haun have organized firsthand accounts of some of the people who provided that airpower-the members of the 40th Expeditionary Operations Group. Their descriptions-a new wingman's first combat sortie, a support officer's view of a fighter squadron relocation during combat, and a Sandy's leadership in finding and rescuing a downed F-117 pilot-provide the reader with a legitimate insight into an air war at the tactical level and the airpower that helped convince the Serbian president, Slobodan Milosevic, to capitulate.

Download or read book WHO Estimates of the Global Burden of Foodborne Diseases written by World Health Organization and published by . This book was released on 2016-01-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report presents the first global and regional estimates of the burden of foodborne diseases. The large disease burden from food highlights the importance of food safety, particularly in Africa, South-East Asia and other regions. Despite the data gaps and limitations of these initial estimates, it is apparent that the global burden of foodborne diseases is considerable, and affects individuals of all ages, particularly children