Download or read book Tax Sovereignty in the BEPS Era written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
Download or read book Tax Treaty Case Law around the Globe 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-07-22 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Download or read book Welcome to the United States written by and published by . This book was released on 2007 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book ABUSO DE TRATADOS INTERNACIONAIS E A REGRA DO PRINCIPAL PURPOSE TEST written by Melody Araújo Pinto Furman and published by Arraes Editores. This book was released on 2022-09-06 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: O livro estuda a regra do Principal Purpose Test (PPT), uma regra geral antiabuso que lida com planejamentos tributários internacionais. Essa regra foi proposta no âmbito do Projeto BEPS (Base Erosion and Profit Shifting) como fruto da Ação 6 do Projeto. Após uma introdução sobre os planejamentos tributários internacionais e de regras propostas ao longo dos anos para lidar com essa prática, estuda-se a regra PPT. Avalia-se o conceito, os objetivos, o alcance e os elementos estruturantes da regra PPT, bem como o status atual de adoção dessa regra nos tratados internacionais celebrados pelo Brasil.
Download or read book CyberBRICS written by Luca Belli and published by Springer Nature. This book was released on 2021-01-04 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book stems from the CyberBRICS project, which is the first major attempt to produce a comparative analysis of Internet regulations in the BRICS countries – namely, Brazil, Russia, India, China, and South Africa. The project has three main objectives: 1) to map existing regulations; 2) to identify best practices; and 3) to develop policy recommendations in the various areas that compose cybersecurity governance, with a particular focus on the strategies adopted by the BRICS countries to date. Each study covers five essential dimensions of cybersecurity: data protection, consumer protection, cybercrime, the preservation of public order, and cyberdefense. The BRICS countries were selected not only for their size and growing economic and geopolitical relevance but also because, over the next decade, projected Internet growth is expected to occur predominantly in these countries. Consequently, the technology, policy and governance arrangements defined by the BRICS countries are likely to impact not only the 3.2 billion people living in them, but also the individuals and businesses that choose to utilize increasingly popular applications and services developed in BRICS countries according to BRICS standards. Researchers, regulators, start-up innovators and other Internet stakeholders will find this book a valuable guide to the inner workings of key cyber policies in this rapidly growing region.
Download or read book Free Speech A Very Short Introduction written by Nigel Warburton and published by OUP Oxford. This book was released on 2009-02-26 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'I disapprove of what you say, but I will defend to the death your right to say it' This slogan, attributed to Voltaire, is frequently quoted by defenders of free speech. Yet it is rare to find anyone prepared to defend all expression in every circumstance, especially if the views expressed incite violence. So where do the limits lie? What is the real value of free speech? Here, Nigel Warburton offers a concise guide to important questions facing modern society about the value and limits of free speech: Where should a civilized society draw the line? Should we be free to offend other people's religion? Are there good grounds for censoring pornography? Has the Internet changed everything? This Very Short Introduction is a thought-provoking, accessible, and up-to-date examination of the liberal assumption that free speech is worth preserving at any cost. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
Download or read book The BRICS and the Future of Global Order written by Oliver Stuenkel and published by Rowman & Littlefield. This book was released on 2020-02-03 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: The transformation of the BRIC acronym from an investment term into a household name of international politics and into a semi-institutionalized political outfit (called BRICS, with a capital ‘S’), is one of the defining developments in international politics in the past decades. While the concept is now commonly used in the general public debate and international media, there has not yet been a comprehensive and scholarly analysis of the history of the BRICS term. The BRICS and the Future of Global Order, Second Edition offers a definitive reference history of the BRICS as a term and as an institution—a chronological narrative and analytical account of the BRICS concept from its inception in 2001 to the political grouping it is today. In addition, it analyzes what the rise of powers like Brazil, Russia, India, China, and South Africa means for the future of global order. Will the BRICS countries seek to establish a parallel system with its own distinctive set of rules, institutions, and currencies of power, rejecting key tenets of liberal internationalism, are will they seek to embrace the rules and norms that define today’s Western-led order?
Download or read book Principles for Building Resilience written by Reinette Biggs and published by Cambridge University Press. This book was released on 2015-04-02 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reflecting the very latest research, this book provides an in-depth review of the role of resilience in the management of social-ecological systems and the ecosystem services they provide. Leaders in the field outline seven principles for building resilience in social-ecological systems, examining how these can be applied to advance sustainability.
Download or read book Crude Existence written by Kristin Reed and published by Univ of California Press. This book was released on 2009-11-15 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: After decades of civil war and instability, the African country of Angola is experiencing a spectacular economic boom thanks to its most valuable natural resource: oil. Focusing on the everyday realities of people living in the extraction zones, Reed explores the exclusion, degradation, and violence that are the fruits of petrocapitalism in Angola.
Download or read book Fiscal Federalism in Theory and Practice written by Mrs.Teresa Ter-Minassian and published by International Monetary Fund. This book was released on 1997-09-10 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management. The papers in this volume, edited by Teresa Ter-Minassian, examine the validity of these views in light of theoretical considerations, as well as the experience of a number of countries.
Download or read book Enforcing the Rule of Law written by Enrique Peruzzotti and published by University of Pittsburgh Pre. This book was released on 2006-04-07 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reports of scandal and corruption have led to the downfall of numerous political leaders in Latin America in recent years. What conditions have developed that allow for the exposure of wrongdoing and the accountability of leaders? Enforcing the Rule of Law examines how elected officials in Latin American democracies have come under scrutiny from new forms of political control, and how these social accountability mechanisms have been successful in counteracting corruption and the limitations of established institutions. This volume reveals how legal claims, media interventions, civic organizations, citizen committees, electoral observation panels, and other watchdog groups have become effective tools for monitoring political authorities. Their actions have been instrumental in exposing government crime, bringing new issues to the public agenda, and influencing or even reversing policy decisions. Enforcing the Rule of Law presents compelling accounts of the emergence of civic action movements and their increasing political influence in Latin America, and sheds new light on the state of democracy in the region.
Download or read book Fiscal Federalism written by Robin Boadway and published by Cambridge University Press. This book was released on 2009-05-11 with total page 629 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive account of the principles and practices of fiscal federalism based on the currently accepted theoretical framework and best practices. The traditional topics of assignment of responsibilities, intergovernmental fiscal arrangements, fiscal competition, and grants are covered in a unified framework with reference to actual practices followed in federations around the world. Special issues such as local government and the implications of natural resource issues are considered along with emerging issues such as governance, corruption, and the effect of globalization and the information revolution on the nation state. The treatment is non-technical and suitable for a wide variety of audiences, including scholars, instructors, students, policy advisors, and practitioners.
Download or read book The Education Systems of the Americas written by Sieglinde Jornitz and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook focuses on and compares the education systems in the three Americas: North, Central and South America, and includes a chapter on most countries in the region. The chapters follow a common structure and include schematic diagrams of the structure of mainstream education from pre-primary to tertiary level. Each chapter starts with a description of the historical and social foundations of the education system from the post-World War II period up to today, including political, economic and cultural contexts and conditions. By highlighting important dates and structural decisions, the current education system can be understood as resulting from past developments. The first part ends with a description of the transitions to the labour market that are offered, and the way in which these are organized in the education system described. The second part consists of an overview of the institutional and organizational principles as well as the structure of education from pre-primary to tertiary level. It includes a focus on legislative bases and financial provisions for the education system and a description of the structure by using the ISCED-classification. It further includes information of the supply of human resources such as teachers and other educators. The third and final part of the handbook discusses selected educational trends and aspects. In this context, three topics are of particular interest: dealing with inequality, ICT and digitization activities, and STEM-related policies and programmes.
Download or read book The Takeover of Social Policy by Financialization written by Lena Lavinas and published by Springer. This book was released on 2017-03-25 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book critically addresses the model of social inclusion that prevailed in Brazil under the rule of the Workers Party from the early 2000s until 2015. It examines how the emergence of a mass consumer society proved insufficient, not only to overcome underdevelopment, but also to consolidate the comprehensive social protection system inherited from Brazil’s 1988 Constitution. By juxtaposing different theoretical frameworks, this book scrutinizes how the current finance-dominated capitalism has reshaped the role of social policy, away from rights-based decommodified benefits and towards further commodification. This constitutes the Brazilian paradox: how a center-left government has promoted and boosted financialization through a market incorporation strategy using credit as a lever for expanding financial inclusion. In so doing, it has pushed the subjection of social policy further into the logic of financial markets.
Download or read book Affordable Land and Housing in name of Region written by and published by . This book was released on 2011 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Consumption Tax Trends 2016 VAT GST and excise rates trends and policy issues written by OECD and published by OECD Publishing. This book was released on 2016-11-30 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Download or read book An Introduction to Online Platforms and Their Role in the Digital Transformation written by OECD and published by OECD Publishing. This book was released on 2019-05-13 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains detailed profiles of twelve of the world’s leading platform companies and derives insights from those profiles about what platforms actually do, how they do it, and why they succeed financially.
