Download or read book Comparative study on the legislation of the Web Tax between the United States of America and the European Union Amazon Case written by Alessio Barpi and published by Youcanprint. This book was released on 2021-12-30 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'e-commerce è la fonte principale di reddito per molti imprenditori, la vendita online permette di sfruttare al massimo l'opportunità che l'internet stesso offre, potendo raggiungere potenziali clienti ovunque. Oggi, i potenziali clienti hanno a disposizione poco tempo, complice anche il fatto che la società si è evoluta velocemente negli ultimi vent'anni, soprattutto dal punto di vista tecno-logico e sociale. Se dapprima ogni potenziale cliente doveva trovare del tempo libero per poter effettuare gli acquisti, oggi, in cinque minuti, in ufficio o nel metrò, il potenziale acquirente può effettua-re i propri acquisti grazie all'attività commerciale online. Sono passati circa 50 anni dalla nascita di Internet così come sono passati circa 46 anni dalla nascita dei moderni Computer e circa 28 anni dalla nascita degli Smartphone , per la quale trovarono terreno fertile per il loro sviluppo solo all'inizio del nuovo millennio. Il nuovo millennio non solo portò novità scientifiche e tecnologiche, ma portò anche alla nascita di un nuovo modo di vendere e di fare acquisti nel mercato digitale. Tra i pionieri del mercato digitale, oltre a eBay, vi si trova anche il principale concorrente di quest'ultima società, la Amazon, per la quale, già alla fine del secolo scorso, intravide nel web un'opportunità più che unica per poter espandersi a livello globale. Lo studio affrontato in questa Tesi di Laurea triennale, ha come scopo principale quello di poter comprendere come, nonostante l'evoluzione tecnologica e la piena globalizzazione, i vari leader europei non siano riusciti a dettare una linea univoca per poter attuare la lotta contro l'evasione fiscale effettuata dai vari colossi dell'e-commerce. Il metodo usato per affrontare questo studio è il metodo comparatistico, tra l'Ordinamento Federale Statunitense e quello ibrido Europeo.

Download or read book Responsibility of Higher Education Systems written by and published by BRILL. This book was released on 2020-06-29 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: The evolving societal, political and economic landscape has led to increased demands on higher education institutions to make their contribution and benefits to society more visible, and in many cases with fewer public resources. This book contributes to the understanding of the responsibilities of Higher Education and the challenges posed to the production and circulation of knowledge. It raises questions about the role of higher education in society, its responsibility towards students and staff, and regarding its intended impact. The book brings together a range of topical papers, and a diversity of perspectives: scientific investigations of reputed scholars, critical evidence-based papers of third space professionals, and policymakers’ perspectives on the daily practice and management of higher education institutions and systems. The variety of both content and contributors elevates the richness of the book and its relevance for a large audience. Contributors are: Victor M. H. Borden, Lex Borghans, Bruno Broucker, Hamish Coates, Gwilym Croucher, Lisa Davidson, Mark Engberg, Philipp Friedrich, Martina Gaisch, Solomon Gebreyohans Gebru, Ton Kallenberg, Kathi A. Ketcheson, Lu Liu, Alfredo Marra, Clare Milsom, Kenneth Moore, Roberto Moscati, Marjolein Muskens, Daniela Nömeyer, Attila Pausits, Svetlana Shenderova, Wafa Singh, Chuanyi Wang, Denyse Webbstock, Gregory Wolniak, and Jiale Yang. See inside the book.

Download or read book Model Tax Convention on Income and on Capital 2017 Full Version written by OECD and published by OECD Publishing. This book was released on 2019-04-25 with total page 2624 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...

Download or read book Convenzione Italia USA contro le doppie imposizioni written by Carlo Garbarino and published by . This book was released on 2001 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of the Italy-USA double tax convention, concluded in Washington on 29 August 1999. Due to the continuous references to the former 1984 convention, it is also possible to appreciate the evolution of the two tax systems.

Download or read book Top Incomes written by A. B. Atkinson and published by Oxford University Press. This book was released on 2010-04 with total page 799 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together an exciting range of new studies of top incomes in a wide range of countries from around the world. The studies use data from income tax records to cast light on the dramatic changes that have taken place at the top of the income distribution. The results cover 22 countries and have a long time span, going back to 1875.

Download or read book Person Centered Approach to Recovery in Medicine written by Luigi Grassi and published by Springer. This book was released on 2018-12-07 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a resource to aid in implementing psychosocial screening, assessment, and consequently integrating prevention, care and treatment (i.e. pharmacological, psychosocial rehabilitation and psychotherapeutic) in medicine. It is becoming increasingly recognized that one method of combating spiraling health care costs in developed nations is to integrate psychiatric care into medicine including primary care settings. This volume reviews the main issues relative to the paradigm of a person-centered and recovery-oriented approach that should imbue all medical areas and specialties. It proposes integration methods in screening and assessment, clinimetric approach, dignity conserving care, cross-cultural and ethical aspects, treatment and training as a basic and mandatory need of a whole psychosomatic approach bridging the several specialties in medicine. As such, the book addresses a topic that all physicians, including primary care and psychiatric professionals in a wide variety of mental health settings are currently discussing, planning and preoccupied with, namely the task of integrating mental health into all the medical fields, including primary care, cardiology, psychiatry, oncology and so on.

Download or read book Inclusive Education in Italy written by Simona D’Alessio and published by Springer Science & Business Media. This book was released on 2012-01-01 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an innovative and thought-provoking analysis of the policy of integrazione scolastica from an inclusive perspective. Drawing on historical and empirical research methods the book arises out of an ethnographic study, which investigates the extent to which the policy of integrazione scolastica can be considered an inclusive policy. The author poses two fundamental questions: why are there episodes of micro-exclusion and discrimination against disabled pupils still taking place in regular schools after more than 30 years have passed since the enactment of such a progressive policy? Can the policy of integration lead to the development of inclusion in Italy? The research findings presented in the book indicate that exclusion and discrimination towards disabled pupils in education do not result from a lack of implementation of the policy at a school level, rather from the perpetuation of dominant discourses, which construct disability as an individual deficit. The book does not deny the progress made in the country following the application of this anti-discriminatory policy; rather it challenges the hegemonic abilist culture and the traditional perspectives of disability and schooling that undermine the development of inclusive education. After having investigated the theoretical premises of the policy of integration, the author argues that this progressive policy is still rooted in a special needs education paradigm and that what was once a liberating policy has been transformed into a hegemonic tool which still manages, controls and normalizes disability leaving school settings and teaching and learning routines unchanged. She finally argues for a human rights approach for the development of an inclusive school for the 21st century. The book is an essential reading for academics, policy makers, researchers and students involved in education as it links ideological pressures to practical analyses.

Download or read book Judicial Interpretation of Tax Treaties written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2016-10-28 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

Download or read book The Soils of Italy written by Edoardo A.C. Costantini and published by Springer Science & Business Media. This book was released on 2013-03-29 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Soils of Italy is the first comprehensive book on Italian pedology in seventy years. Taking advantage of the authors’ large experience and of the most up-to-date information and technology, this book treats the main soil types of Italy, their diffusion, their functions, ecological use, and the threats to which they are subjected during centuries of intensive management. It also deals with future scenarios of the relationships between soil science and other disciplines, such as urban development, medicine, economics, sociology, and archaeology. The description of the soils is accompanied by a complete set of data, pictures and maps, including benchmark profiles. Factors of soil formation are also treated, making use of new, unpublished data and elaborations. The book also includes a history of pedological research in Italy, spanning over a century.

Download or read book Cognitive Capitalism written by Yann Moulier-Boutang and published by Polity. This book was released on 2011 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book argues that we are undergoing a transition from industrial capitalism to a new form of capitalism - what the author calls & lsquo; cognitive capitalism & rsquo;

Download or read book Education at a Glance written by and published by . This book was released on 1997-01-01 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD education indicators enable countries to see themselves in light of other countries performance. They reflect on both the human and financial resources invested in education and on the returns of these investments.

Download or read book Imaginative Communities written by Robert Govers and published by Reputo Press. This book was released on 2018-09-10 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Americans are loud. Amsterdam equals sex, drugs, and rock & roll. Mexicans are lazy and Germans are boring, but punctual. Paris is romantic, Wuhan infectious, Ukrainians heroic, and New Zealand untouched. This is the way people around the world think about cities, regions and countries and the communities that live there; through cliches and stereotypes. It can be frustrating and hindering trade, diplomacy, investment, tourism, or talent attraction. Many believe that such image problems can be resolved with advertising campaigns, but the classic tourism promotion model is broken and insufficient. This book explains what works and what doesn’t when it comes to improving the reputation of cities, regions, and countries. It does so without the use of jargon and with reference to numerous case-studies. The book primarily aims to inspire readers and offer them a broad overview of an issue in modern society that is of interest and relevance to all of us: the reputation of our communities.

Download or read book Self Regulated Learning in Technology Enhanced Learning Environments written by Roberto Carneiro and published by Springer Science & Business Media. This book was released on 2012-01-01 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt: Self-regulated learning (SRL) subsumes key aspects of the learning process, such as cognitive strategies, metacognition and motivation, in one coherent construct. Central to this construct are the autonomy and responsibility of students to take charge of their own learning. Skills for self-regulation can be encouraged both directly and indirectly through a range of learning activities. In this book we look specifically at the ways in which technology enhanced learning environments (TELEs) have been used to support self-regulation. The book provides an overview of recent studies on SRL in TELEs in Europe – a perspective which is new and has not been articulated hitherto. It addresses conceptual and methodological questions as well as practices in technology enhanced learning. While the focus is on European studies, we are aware that much of the groundwork in the field of SRL has emanated from the United States. The book is divided into three parts: (A) Foundations of SRL in TELEs, (B) Empirical studies on SRL in TELEs and (C) SRL in TELEs: perspectives on future developments. The book presents a rich resource of information for researchers and educators at all levels who are interested in supporting the acquisition of SRL through TELEs.

Download or read book Disoccupazione in Europa written by Olivier J. Blanchard and published by Edizioni Dell'elefante. This book was released on 1999 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Globalization Armed Conflicts and Security written by Alessandro Gobbicchi and published by Rubbettino Editore. This book was released on 2004 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tourism in the Mediterranean Sea written by Filippo Grasso and published by Emerald Group Publishing. This book was released on 2021-03-01 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tourism in the Mediterranean Sea: An Italian Perspective is the product of a collaborative group of experts in the field of tourism. Academics, whose research focuses on regional tourism system governance, alongside several experts from the tourism sector, contributed to the volume with distinct issues related to the tourism industry.