Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Download or read book Vienna Convention on the Law of Treaties written by Oliver Dörr and published by Springer. This book was released on 2018-01-15 with total page 1546 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Commentary on the Vienna Convention on the Law of Treaties provides an in-depth article-by-article analysis of all of the Vienna Convention’s provisions. Each provision’s analysis consists of (I) Purpose and Function of the Article, (II) Historical Background with Negotiating History, (III) Elements of the Article and finally (IV) Treaties of International Organizations. In short, the present Commentary contains a comprehensive legal analysis of all aspects of the international law of treaties. Furthermore, where the law of treaties reaches into other fields of international law, e.g. the law of state responsibility, the relevant interfaces are discussed and contextualized. With its focus on international practice, the Commentary is an invaluable reference for both academia and practitioners of international law.

Download or read book OECD G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports written by OECD and published by OECD Publishing. This book was released on 2016-08-26 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.

Download or read book Tax Treaty Interpretation written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2001-12-19 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.

Download or read book Modes of Migration Regulation and Control in Europe written by Jeroen Doomernik and published by Amsterdam University Press. This book was released on 2008 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Europe, immigration is a politically potent issue—especially when it comes to the treatment of asylum seekers and illegal labor immigrants. This volume draws the reader into the complex and contradictory world of migration regulation and control, covering the wide range of different policy approaches that aim to control the entry and residence of non-EU citizens. Revealing the common framework, tendencies, and policy convergences brought about less by design than a common concern about migration’s impact on the future of the EU, Modes of Migration Regulation and Control in Europe questions the effectiveness of additional efforts in terms of their fiscal and societal costs. “This important book emphasizes that European countries individually and collectively are converging in their efforts to manage migration.”—Philip Martin, University of California, Davis

Download or read book United Nations Juridical Yearbook 1987 written by United Nations Staff and published by . This book was released on 1997 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers legislative texts and treaty provisions relating to the legal status of the UN and related intergovernmental organizations; a review of the legal activities, the treaties concerning international law, and the decisions of administrative tribunals of the UN and related intergovernmental organizations; selected legal opinions of the secretaries and judicial decisions on questions relating to the UN and related intergovernmental organizations; and a bibliography. Annotation copyrighted by Book News, Inc., Portland, OR

Download or read book Organised Crime Around the World written by Sabrina Adamoli and published by . This book was released on 1998 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Concept of Treaty in International Law written by Jan Klabbers and published by Martinus Nijhoff Publishers. This book was released on 1996-04-03 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether or not a certain norm is legally binding upon international actors may often depend on whether or not the instrument which contains the norm is to be regarded as a treaty. In this study, the author argues that instruments which contain commitments are, "ex" "hypothesi," treaties. In doing so, he challenges popular notions proclaiming the existence of morally and politically binding agreements and so-called soft law'. Such notions, Klabbers argues, are internally inconsistent and founded upon untenable presumptions. Moreover, they find little support in the pertinent decisions of municipal and international courts and tribunals. The book addresses issues of importance not only for academics working in international law, constitutional law and political science, but also for practitioners involved in the making, implementation and enforcement of international agreements.

Download or read book Defence in a Changing World written by Mathias Voss and published by Nomos Verlag. This book was released on 2021-03-12 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: Was bedeutet "Verteidigung", wo fängt sie an und wo endet sie? Der Autor zeigt eine Vielzahl wichtiger Facetten auf, stellt neue Methoden für die Diskussion zur Verfügung und kommt zu konkreten Ableitungen, um sich dem Begriff zu nähern. Da die Frage nicht nur aus akademischer Sicht interessant, sondern auch zentral für die aktuelle Diskussion zur Ausrichtung der NATO ist, wendet sich das Buch an Forschende und Praktiker gleichermaßen. Der Autor beleuchtet den nebulösen Begriff und dahinterstehende Konzepte aus ganz unterschiedlichen Blickwinkeln – historisch, politisch, rechtlich und militärisch – und entwickelt daraus das Modell der "Strategical Analysis", das zentrale Fragestellungen sicht- und greifbar macht. Eine große Rolle spielt in der Betrachtung das Verteidigungsverständnis der NATO von der Gründung über die drei Phasen ihrer Geschichte bis in die heutige Zeit. Im ständigen Wandel der globalen Rahmenbedingungen werden immer neue Anforderungen an die Verteidigung der Allianz gestellt. Von den grundsätzlichen Überlegungen zur Verteidigung leitet der Autor konkrete Empfehlungen für den laufenden Anpassungsprozess der NATO ab.

Download or read book Phenological Research written by Irene L. Hudson and published by Springer Science & Business Media. This book was released on 2009-11-24 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: As climate change continues to dominate the international environmental agenda, phenology – the study of the timing of recurring biological events – has received increasing research attention, leading to an emerging consensus that phenology can be viewed as an ‘early warning system’ for climate change impact. A multidisciplinary science involving many branches of ecology, geography and remote sensing, phenology to date has lacked a coherent methodological text. This new synthesis, including contributions from many of the world’s leading phenologists, therefore fills a critical gap in the current biological literature. Providing critiques of current methods, as well as detailing novel and emerging methodologies, the book, with its extensive suite of references, provides readers with an understanding of both the theoretical basis and the potential applications required to adopt and adapt new analytical and design methods. An invaluable source book for researchers and students in ecology and climate change science, the book also provides a useful reference for practitioners in a range of sectors, including human health, fisheries, forestry, agriculture and natural resource management.

Download or read book International Environmental Law written by Pierre-Marie Dupuy and published by Cambridge University Press. This book was released on 2018-06-07 with total page 597 pages. Available in PDF, EPUB and Kindle. Book excerpt: A concise, clear, and legally rigorous introduction to international environmental law and practice covering the very latest developments.

Download or read book International Migration in Europe written by Corrado Bonifazi and published by Amsterdam University Press. This book was released on 2008 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: Literaturangaben

Download or read book Energy Efficiency in Motor Driven Systems written by Francesco Parasiliti and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 579 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reports the state of the art of energy-efficient electrical motor driven system technologies, which can be used now and in the near future to achieve significant and cost-effective energy savings. It includes the recent developments in advanced electrical motor end-use devices (pumps, fans and compressors) by some of the largest manufacturers. Policies and programs to promote the large scale penetration of energy-efficient technologies and the market transformation are featured in the book, describing the experiences carried out in different parts of the world. This extensive coverage includes contributions from relevant institutions in the Europe, North America, Latin America, Africa, Asia, Australia and New Zealand.

Download or read book Directory of International and Regional Organizations Conducting Standards Related Activities written by Maureen Breitenberg and published by DIANE Publishing. This book was released on 1993-06 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides informaton on 338 national, regional and international organizations which participate in standards-related activities: standardization, certification, laboratory accreditation, or other standards-related activities. Describes their work in these areas, the scope of each organization, national affiliations of members, U.S. participants, restrictions on membership, as well as availability of any standards in English. A growing number of European organizations have become active in standards efforts.

Download or read book Privileged Precarities written by Linda Martina Mülli and published by Campus Verlag. This book was released on 2021-08-18 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wie gestalten sich die Arbeits- und Lebenswelten von jungen UNO-Beschäftigten in Zeiten des Postfordismus? Ausgehend von der Perspektive junger Beschäftigter an den UNO-Standorten in Genf und Wien befasst sich das Buch mit der zunehmenden Flexibilisierung und Arbeitsplatzunsicherheit. Die Studie legt ein besonderes Augenmerk auf mikrostrukturelle Machtpraktiken und die individuelle Agency. Sie zeigt, wie UNO-Beschäftigte ihre persönlichen Erzählungen mit dem in den vergangenen Jahren und Jahrzehnten kreierten Organisationsbild in Einklang bringen, und in welchem Wechselspiel die prekären Beschäftigungsverhältnisse mit einem moralischen Überlegenheitsgefühl stehen. Dabei wird deutlich, dass diese Entwicklungen keinen Widerspruch darstellen, sondern zwei Seiten derselben Medaille sind. Das Buch zeigt am Beispiel der UNO auf, wie flexible Beschäftigungsverhältnisse in Zeiten des kognitiv- und affektbasierten Kapitalismus auf Biographien wirken. https://creativecommons.org/licenses/by-sa/4.0/

Download or read book Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development. This book was released on 1995 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes 1999 update. 1998 update in back.

Download or read book The OECD Multilateral Instrument for Tax Treaties written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. This book analyses the MLI, which was signed by over seventy jurisdictions on 7 June 2017. The topics covered include: • the procedural mechanisms on how the new measures to prevent base erosion and profit shifting (BEPS) will interact with and complement existing tax treaties; • the scope of the MLI in order to ascertain which tax treaties and taxes are covered; • the interpretation of terms used in the MLI and the relationship between the languages used in the MLI and in the particular tax treaties; • the implementation of the minimum standard through the MLI, as well as how states can exercise various options offered by the MLI and reserve the right not to apply certain provisions of the MLI; • the legal consequences of the exercise of options and reservations for the other states; • the notification procedure through which states declare their choices; and • the possibilities and procedure for withdrawal from the obligations entered into upon signing the MLI. Finally, the book discusses whether the mechanism of the MLI can serve as a role model for future changes to the OECD Model Convention. The book incorporates the analyses of leading scholars and practitioners dealing with international tax matters. Critical insights are offered for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.