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 Conditional Cash Transfer Programmes written by Simone Cecchini and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Summarizes experience with conditional cash transfer or "co-responsibility" (CCT) programmes in Latin America and the Caribbean, over a period lasting more than 15 years.
Download or read book Coercion Capital and European States AD 990 1990 written by Charles Tilly and published by Wiley-Blackwell. This book was released on 1990-01-01 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is at once an account and an explanation of the evolution of European states during the present millennium. The central problem addressed by the author concerns the great variety in the kinds of state that have prevailed in Europe since AD 990....Professor Tilly shows how interactions between the wielders of power on the one hand and the manipulators of capital on the other resulted in three state formations each of which prevailed over long periods -- tribute-taking empires, systems of fragmented sovereignty, and national states.
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 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 Pharmaceutical Innovation and Access to Medicines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2019-01-24 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reviews the important role of medicines in health sytems, describes recent trends in pharmaceutical expenditure and financing, and summarises the approaches used by OECD countries to determine coverage and pricing.
Download or read book Preventing Ageing Unequally written by OECD and published by OECD Publishing. This book was released on 2017-10-18 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines how the two global mega-trends of population ageing and rising inequalities have been developing and interacting, both within and across generations.
Download or read book Elitelore written by James Wallace Wilkie and published by . This book was released on 1973 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Works of John Wesley written by John Wesley and published by . This book was released on 1984 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: Representing the culmination of years of exhaustive research, it is the purpose of these conclusive volumes to keep alive the growing interest in Wesleyan studies for the entire Christian church. -- Amazon.com.
Download or read book The Oxford Handbook of Latin American Economics written by José Antonio Ocampo and published by Oxford Handbooks. This book was released on 2014-08-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Latin America has been central to the main debates on development economics, ranging from the relationships between income inequality and economic growth, and the importance of geography versus institutions in development, to debates on the effects of trade, trade openness and protection on growth and income distribution. Despite increasing interest in the region there are few English language books on Latin American economics. This Handbook, organized into five parts, aims to fill this significant gap. Part I looks at long-term issues, including the institutional roots of Latin America's underdevelopment, the political economy of policy making, the rise, decline and re-emergence of alternative paradigms, and the environmental sustainability of the development pattern. Part II considers macroeconomic topics, including the management of capital account booms and busts, the evolution and performance of exchange rate regimes, the advances and challenges of monetary policies and financial development, and the major fiscal policy issues confronting the region, including a comparison of Latin American fiscal accounts with those of the OECD. Part III analyzes the region's economies in global context, particularly the role of Latin America in the world trade system and the effects of dependence on natural resources (characteristic of many countries of the region) on growth and human development. It reviews the trends of foreign direct investment, the opportunities and challenges raised by the emergence of China as buyer of the region's commodities and competitor in the world market, and the transformation of the Latin America from a region of immigration to one of massive emigration. Part IV deals with matters of productive development. At the aggregate level it analyzes issues of technological catching up and divergence as well as different perspectives on the poor productivity and growth performance of the region during recent decades. At the sectoral level, it looks at agricultural policies and performance, the problems and prospects of the energy sector, and the effects on growth of lagging infrastructure development. Part V looks at the social dimensions of development; it analyzes the evolution of income inequality, poverty, and economic insecurity in the region, the evolution of labor markets and the performance of the educational sector, as well as the evolution of social assistance programs and social security reforms in the region. The contributors are leading researchers that belong to different schools of economic thought and most come from countries throughout Latin America, representing a range of views and recognising the diversity of the region. This Handbook is a significant contribution to the field, and will be of interest to academics, graduate students and policy makers interested in economics, political economy, and public policy in Latin America and other developing economies.
Download or read book Jos Rangel Cant written by Carlos Montalvo Larralde and published by . This book was released on 1995 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Extent of Poverty in Latin America written by Oscar Altimir and published by . This book was released on 1982 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work originated in a research project for the measurement and analysis of income distribution in the Latin American countries, undertaken jointly by the Economic Commission for Latin America and the World Bank. The present paper presents estimates of the extent of absolute poverty for ten Latin American countries and for the region as a whole in the 1970s, on the basis of available household surveys and population censuses. They are based on country-specific poverty lines representing minimum acceptable levels of private consumption, drawn according to a food-based method. Such poverty lines - ranging from 150 to 250 dollars of annual household consumption per capita - express a normative definition of the absolute dimensions of poverty, partly based on expert appraisals and partly reflecting the actual behavior of low income households facing the life style projected by Latin American development. According to these estimates, 40 percent of Latin American households were poor at the beginning of the 1970s, the incidence of poverty being 26 percent in urban areas and 60 percent in rural areas. Urban poverty extended to more than one-third of urban households in some countries (Brazil, Colombia, Honduras) while affecting between 20 and 30 percent in others (Peru, Mexico, Venezuela), about 15 percent in Costa Rica and Chile and less than 10 percent in Argentina and Uruguay. The extent of poverty in rural areas would not be less than 20 percent in any case and would reach more than 60 percent in some countries. The corresponding poverty gaps were also estimated; in terms of total household income, they may represent manageable proportions (around 2-3 percent) in the better-off countries, but are in the 4-8 percent range in the bigger countries of the region and reach as much as 12 percent in Peru and 17 percent in Honduras.
Download or read book The Passing of Traditional Society written by Daniel Lerner and published by . This book was released on 1964 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt:
