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 Governing the Metropolis written by Eduardo Rojas and published by David Rockefeller Center for Latin American Studies. This book was released on 2008 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores key metropolitan management issues, presents practical principles of good governance as they apply to the metropolis, and unfolds cases of institutional and programmatic arrangements to tackle such issues.

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 Post Award Issues ASA Special Series No 38 written by Pierre Tercier and published by Juris Publishing, Inc.. This book was released on 2012-01-01 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: The arbitral tribunal's responsibilities and tasks often do not end when it has rendered it's award. Tribunals may be called to interpret their awards or correct clerical errors, the award may be sent back to them for amendments; arbitrators may have to comment on their awards or may be called as witnesses; they may be invited to continue even though all pending disputes have been decided; their fees may be challenged or they may have to claim tax reimbursements. These and other issues that arbitrators, parties and institutions have to face once the award has been rendered are examined by leading authorities.

Download or read book Urban Transformations in the Late Antique West Materials Agents and Models written by André Carneiro and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2020 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is the fruit of a highly productive international research gathering academic and professional (field- and museum) colleagues to discuss new results and approaches, recent finds and alternative theoretical assessments of the period of transition and transformation of classical towns in Late Antiquity. Experts from an array of modern countries attended and presented to help compare and contrast critically archaeologies of diverse regions and to debate the qualities of the archaeology and the current modes of study. While a number of papers inevitably focused on evidence available for both Spain and Portugal, we were delighted to have a spread of contributions that extended the picture to other territories in the Late Roman West and Mediterranean. The emphasis was very much on the images presented by archaeology (rescue and research works, recent and past), but textual data were also brought into play by various contributors.

Download or read book Climate Change Policy written by Michael Bothe and published by Eleven International Publishing. This book was released on 2005 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the research results of an interdisciplinary study on climate change policies by the Enforcing Environmental Policy (EEP) Network, a project supported by the Human Dimension Potential Programme. Contributions are from highly qualified economic and legal specialists based at research institutes across Europe. The book gives answers to several questions related to the implementation of the international rules on climate change, most notably the Kyoto Protocol. It analyses ways and means to facilitate and encourage compliance with the objectives of the Kyoto Protocol. It is addressed to policy-makers, academics, business-sector and stakeholders throughout and outside Europe. Due to its interdisciplinary approach, this work is a distinctive and unique product compared to the existing literature on the subject. The effective implementation of climate protection and clean air policy requires an understanding of the political, legal and economic structures and constraints facing policy makers - and this is exactly what this book offers.

Download or read book Cities of Tomorrow written by Peter Hall and published by Wiley-Blackwell. This book was released on 1997-02-18 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cities of Tomorrow is a critical history of planning in theory and practice in the twentieth century, as well as of the social and economic problems and opportunities that gave rise to it. Trenchant, perceptive, global in coverage, this book is an unrivalled account of its crucial subject. The third edition of Cities of Tomorrow is comprehensively revised to take account of abundant new literature published since its original appearance, and to view the 1990s in historical perspective. This is the definitive edition, reviewing the development of the modern planning movement over the entire span of the twentieth century.

Download or read book International Arbitration and International Commercial Law written by Eric E. Bergsten and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 882 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last half-century, as UNCITRAL official, professor, arbitrator and father of the Willem C. Vis Arbitration Moot, Eric Bergsten has been at the forefront of progress in international commercial arbitration. Now, on the occasion of his eightieth birthday, the international arbitration and sales law community has gathered to honour him with this substantial collection of new essays on the many facets of the field to which he continues to bring his intellect, integrity, inquisitive nature, eye for detail, precision, and commitment to public service. Celebrating the long-standing and sustained contribution Eric Bergsten has made in international commercial law, international arbitration, and legal education, more than fifty colleagues - among them quite a few of the best-known arbitrators and arbitration academics in the world - present 45 pieces that, individually both engaging and incisive, collectively present a thorough and far-reaching account of the state of the field today, with contributions covering international sales law, commercial law, commercial arbitration, and investment arbitration. In addition, nine essays on issues in legal education mirror the great importance of the renowned Willem C. Vis International Commercial Arbitration Moot, Eric's Vienna project which has offered a life-changing experience for so many young lawyers from all over the world.

Download or read book Judicial Review in the European Banking Union written by Chiara Zilioli and published by Edward Elgar Publishing. This book was released on 2021-02-26 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book to offer a profound, practical analysis of the framework for the judicial and pre-judicial protection of rights under the supranational banking supervision and resolution powers in the European Banking Union (EBU). It is also unique in its in-depth commentary on the developing case law from the European Court of Justice in this new field of EU litigation.

Download or read book Mini Savings Account Register Template written by Creative Design (Firm) Staff and published by . This book was released on 2017-10-12 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Blank Bank Transaction Register Get Your Copy Today! Portable Size 6 inches by 9 inches Enough Space for writing Include Sections For: Year Bank Name and Number Date Number Description Deposit Withdrawal Balance Buy One today and keep track of all your bank transactions

Download or read book Fiscal Federalism and Political Decentralization written by Nuria Bosch and published by Edward Elgar Publishing. This book was released on 2008-01-01 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly original book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. The three key issues required for a well designed financing system are analyzed in depth herein, namely: tax assignment, equalization grants (i.e. redistribution of money from the wealthy regions or the national government to poorer regions) and the role of regional government in the administration of taxes. Fiscal Federalism and Political Decentralization will be of particular interest to academics and researchers of economics, public economics, public finance and public choice. It will also appeal to politicians and policy makers as well as organizations and agencies related to the economy and fiscal federalism.

Download or read book The Law of Transnational Securitization written by David Ramos-Muñoz and published by OUP Oxford. This book was released on 2010-03-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Law of Transnational Securitization focuses on the legal aspects of securitization from a comparative and systemic perspective, identifying problems and providing solutions within the legal and regulatory framework. The subject is covered from a UK, European and US perspective with reference to other jurisdictions including India.

Download or read book British Historical Statistics written by B. R. Mitchell and published by CUP Archive. This book was released on 1988-09-08 with total page 912 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1988 reference book provides the major economic and social statistical series for the British Isles from the twelfth century up until 1980-81. The text provides informed access to a wide range of economic data, without the labour of identifying sources or of transforming many different annual sources into a comparable time series.

Download or read book EU financial law written by Marco Lamandini and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Composite Administrative Procedures in the European Union written by Sergio Alonso de León and published by . This book was released on 2017 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: Composite administrative procedures are procedures in which administrative authorities from the Union and from Member States cooperate and each provide a relevant input into the final administrative decision taken at the Union or the national level. these procedures are becoming more and more frequent as a mechanism for the implementation of Union policies and they reflect a multi-layered system of EU and national administrative cooperation that goes beyond the old paradigm of the indirect implementation of EU Law. Nevertheless, they remain a relatively unexplored topic in European Administrative Law. However positive they may be for building networks of mutual trust between the Union and national administrative actors, and however efficient for the adoption of technically complete and consensual decisions, they raise many legal concerns. After defining these procedures and placing them in context, this ook goes on to identify the legal shortcomings to which they give rise from the perspective of the individual and points towards potential solutions. Composite procedures reflect very well the current state-of-play of European integration with regard to Administrative Law, but the European citizen should not suffer in his legal position owing to their complexit.

Download or read book Cuestionas actuales de la fiscalidad internacional written by Miguel Gutiérrez Bengoechea and published by . This book was released on 2018 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Religion Secularism and Constitutional Democracy written by Jean L. Cohen and published by Columbia University Press. This book was released on 2015-12-22 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: Polarization between political religionists and militant secularists on both sides of the Atlantic is on the rise. Critically engaging with traditional secularism and religious accommodationism, this collection introduces a constitutional secularism that robustly meets contemporary challenges. It identifies which connections between religion and the state are compatible with the liberal, republican, and democratic principles of constitutional democracy and assesses the success of their implementation in the birthplace of political secularism: the United States and Western Europe. Approaching this issue from philosophical, legal, historical, political, and sociological perspectives, the contributors wage a thorough defense of their project's theoretical and institutional legitimacy. Their work brings fresh insight to debates over the balance of human rights and religious freedom, the proper definition of a nonestablishment norm, and the relationship between sovereignty and legal pluralism. They discuss the genealogy of and tensions involving international legal rights to religious freedom, religious symbols in public spaces, religious arguments in public debates, the jurisdiction of religious authorities in personal law, and the dilemmas of religious accommodation in national constitutions and public policy when it violates international human rights agreements or liberal-democratic principles. If we profoundly rethink the concepts of religion and secularism, these thinkers argue, a principled adjudication of competing claims becomes possible.