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 Challenges for Mountain Regions written by Axel Borsdorf and published by Böhlau Verlag Wien. This book was released on 2010 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 The Andes written by Axel Borsdorf and published by Springer. This book was released on 2015-03-12 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Andes are attracting global interest again: they hold valuable mineral resources, tourists appreciate their great natural beauty and the diversity of indigenous cultures, climbers scale rock and ice faces, while many others are intrigued by regional political developments, such as the Bolivarian revolution in Venezuela or the almost unfettered hegemony of the neoliberal economic model in Chile. This volume is the first attempt for decades to present a complete overview of the longest mountain chain on the planet – a region of remarkable climatic, floristic and geologic diversity, where advanced civilization developed well before the arrival of the Spanish. Today the Andes continue to be characterized by their ethnic, demographic, cultural and economic diversity, as well as by the disparity of local socioeconomic groups. The Andean countries pursue a wide range of approaches to tackle the challenges of making the best use of their natural and cultural potential without damaging their ecological basis, as well as to overcome economic disparity and foster social cohesion. This book provides insights into this unique region and its most pressing issues, complemented by a wealth of pictures and comprehensive diagrams, which, in sum, help to better understand these fascinating mountains.

Download or read book Long Term Socio Ecological Research written by Simron Jit Singh and published by Springer Science & Business Media. This book was released on 2012-11-13 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors in this volume make a case for LTSER’s potential in providing insights, knowledge and experience necessary for a sustainability transition. This expertly edited selection of contributions from Europe and North America reviews the development of LTSER since its inception and assesses its current state, which has evolved to recognize the value of formulating solutions to the host of ecological threats we face. Through many case studies, this book gives the reader a greater sense of where we are and what still needs to be done to engage in and make meaning from long-term, place-based and cross-disciplinary engagements with socio-ecological systems.

Download or read book The Anti Black City written by Jaime Amparo Alves and published by U of Minnesota Press. This book was released on 2018-02-13 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: An important new ethnographic study of São Paulo’s favelas revealing the widespread use of race-based police repression in Brazil While Black Lives Matter still resonates in the United States, the movement has also become a potent rallying call worldwide, with harsh police tactics and repressive state policies often breaking racial lines. In The Anti-Black City, Jaime Amparo Alves delves into the dynamics of racial violence in Brazil, where poverty, unemployment, residential segregation, and a biased criminal justice system create urban conditions of racial precarity. The Anti-Black City provocatively offers race as a vital new lens through which to view violence and marginalization in the supposedly “raceless” São Paulo. Ironically, in a context in which racial ambiguity makes it difficult to identify who is black and who is white, racialized access to opportunities and violent police tactics establish hard racial boundaries through subjugation and death. Drawing on two years of ethnographic research in prisons and neighborhoods on the periphery of this mega-city, Alves documents the brutality of police tactics and the complexity of responses deployed by black residents, including self-help initiatives, public campaigns against police violence, ruthless gangs, and self-policing of communities. The Anti-Black City reveals the violent and racist ideologies that underlie state fantasies of order and urban peace in modern Brazil. Illustrating how “governing through death” has become the dominant means for managing and controlling ethnic populations in the neoliberal state, Alves shows that these tactics only lead to more marginalization, criminality, and violence. Ultimately, Alves’s work points to a need for a new approach to an intractable problem: how to govern populations and territories historically seen as “ungovernable.”

Download or read book Racism and Sociology written by Wulf D. Hund and published by LIT Verlag Münster. This book was released on 2014 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents various perspectives regarding the intersection of racism and sociology. Contents include: Racism in White Sociology: From Adam Smith to Max Weber * Postracial Silences: The Othering of Race in Europe * From the Congo to Chicago: Robert E. Park's Romance with Racism * Telling about Racism: W.E.B. Du Bois, Stuart Hall, and Sociology's Reconstruction * Racism's Alterity: The After-Life of Black Sociology * Whitening Intersectionality: Evanescence of Race in Intersectionality Scholarship * The Politics of (Anti-)Racism: Academic Research and Policy Discourse in Europe. (Series: Racism Analysis - Series B: Yearbooks - Vol. 5) [Subject: Sociology, Racial Studies]

Download or read book The Threat of Race written by David Theo Goldberg and published by John Wiley & Sons. This book was released on 2009-02-11 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by a renowned scholar of critical race theory, TheThreat of Race explores how the concept of race has beenhistorically produced and how it continues to be articulated, ifoften denied, in today’s world. A major new study of race and racism by a renowned scholar ofcritical race theory Explores how the concept of race has been historically producedand how it continues to be articulated - if often denied - intoday’s world Argues that it is the neoliberal society that fuels new formsof racism Surveys race dynamics throughout various regions of the world -from Western and Northern Europe, South Africa and Latin America,and from Israel and Palestine to the United States

Download or read book Racial Subordination in Latin America written by Tanya Katerí Hernández and published by Cambridge University Press. This book was released on 2013 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are approximately 150 million people of African descent in Latin America yet Afro-descendants have been consistently marginalized as undesirable elements of the society. Latin America has nevertheless long prided itself on its absence of U.S.-styled state-mandated Jim Crow racial segregation laws. This book disrupts the traditional narrative of Latin America's legally benign racial past by comprehensively examining the existence of customary laws of racial regulation and the historic complicity of Latin American states in erecting and sustaining racial hierarchies. Tanya Katerí Hernández is the first author to consider the salience of the customary law of race regulation for the contemporary development of racial equality laws across the region. Therefore, the book has a particular relevance for the contemporary U.S. racial context in which Jim Crow laws have long been abolished and a "post-racial" rhetoric undermines the commitment to racial equality laws and policies amidst a backdrop of continued inequality.

Download or read book A Fundamental Fear written by S. Sayyid and published by Bloomsbury Publishing. This book was released on 2015-02-12 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fear and anxiety aroused by Islamism is not a myth, nor is it simply a consequence of terrorism or fundamentalism. Writing in 1997, before 9/11 and before the austerity that has bred a new generation of far right groups across Europe and the US, S. Sayyid warned of a spectre haunting Western civilization. This groundbreaking book, banned by the Malaysian government, is both an analysis of the conditions that have made 'Islamic fundamentalism' possible and a provocative account of the ways in which Muslim identities have come to play an increasingly political role throughout the world. This is a pioneering, provocative and intricately crafted study, which shows the challenge of Islamism is not only geopolitical or even cultural but also epistemological.

Download or read book Indigenous Mestizos written by Marisol de la Cadena and published by Duke University Press. This book was released on 2000 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: A study of how Cuzco's indigenous people have transformed the terms "Indian" and "mestizo" from racial categories to social ones, thus creating a de-stigmatized version of Andean heritage.

Download or read book Racism And Anti Racism In Europe written by Alana Lentin and published by Pluto Press (UK). This book was released on 2004-06-20 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comparative political sociology of anti-racism in Europe, showing the various discourses within this movement

Download or read book The Contours of Eurocentrism written by Marta Araújo and published by Lexington Books. This book was released on 2015-11-19 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book proposes an approach to Eurocentrism as a paradigm of knowledge production and interpretation rooted in the Western narrative of modernity and its racial governmentalities. Accordingly, it interrogates the relationship between knowledge, race and power at the heart of debates on the making and circulation of history, opening up a tension, not so much with other histories, but with Eurocentrism’s formulas of self-assurance, and attempts to accommodate other narratives. The book is an interdisciplinary endeavor that engages with diverse political and academic contexts and debates that reveal understandings of coloniality/modernity, specifically in education. Education, and in particular history teaching, is approached as a key arena in which to explore the (re)configuration of broader political and academic discourses and silences on power and race. Moving beyond discussions on national identity and the multicultural curriculum, it critically examines textbooks in Portugal and the discussions raised during empirical research with actors from a wide variety of fields, such as academia, policy and decision-making, schooling and the media. These are addressed in relation to the international context that saw the consolidation of global and regional organizations—such as UNESCO and the Council of Europe—which established scientific knowledge as a key solution to political conflicts (conventionally defined as exacerbated nationalism, ethnocentrism and cultural misunderstandings). Central to these discussions are the ideas of multiperspectivity and the inclusion of content about the ‘other’, which are addressed in detail through a case study on depictions of the African national liberation movements. This book aims to contribute to the critique of the contemporary workings of Eurocentrism and racism that have frustrated the struggles for the decolonization of knowledge and continue to shape our understandings of the world order in racially hierarchical terms, by re-centering the West/Europe.

Download or read book Histories of Race and Racism written by Laura Gotkowitz and published by Duke University Press. This book was released on 2011-11-23 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historians, anthropologists, and sociologists examine how race and racism have mattered in Andean and Mesoamerican societies from the early colonial era to the present day.

Download or read book Understanding Everyday Racism written by Philomena Essed and published by SAGE Publications. This book was released on 1991-07-25 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: While there are numerous studies of racism and racial inequality at the macro-level of analysis, there has been little work done on the experience of everyday racism for black people. Philomena Essed′s brilliant work fills this gap. This landmark volume compares contemporary racism in the United States and the Netherlands through in-depth interview data from more than 2,000 experiences of black women. As an interdisciplinary analysis of gendered social constructions of racism, it breaks new ground. Essed problematizes and reinterprets many of the meanings and everyday practices that the majority of society has come to take for granted. She addresses crucial but largely neglected dimensions of racism: How is racism experienced in everyday situations? How do black women recognize covert expressions of racism? What knowledge of racism do black women have, and how is this knowledge acquired? How do they challenge racism in everyday life? To answer these questions, over two thousand experiences of black women are analyzed within a theoretical framework that integrates the disciplines of macro- and micro-sociology, social psychology, discourse analysis, race relations theory, and women′s studies. Samples include only black women with higher education. Many of their experiences of racism involve the "elite" among the dominant group. The book seriously challenges both the notion of Dutch tolerance and the idea that U.S. racism is a problem of the past. With this concept in mind, Understanding Everyday Racism is urgent reading. Essed′s volume represents a landmark in the study of race and ethnicity and will interest researchers, lecturers, students, and professionals of discourse analysis, policy and women′s studies, sociology, psychology, management, psychotherapy, and qualitative methodology. "Without getting bogged down in nit-picking about the definition of racism, the author has succeeded in presenting the true face of racism and has investigated the sociology and psychology of racism. A marvellously subtle and skillful report of everyday racism." --Counselling Psychology Quarterly "In this provocative book, Philomena Essed weaves insights from psychology, sociology, discourse analysis, and women′s studies into an original and important new theoretical framework. She combines a phenomenological approach of describing the experiences of individuals with a structural account of inequality." --Contemporary Psychology "Racism remains a contested concept in both popular and scholarly discourse. Typically unaware of the extent of institutionalized racism, whites generally deny that racism exists. People of color typically see things differently and interpret the dominant group perspective as insensitive and insincere. Philomena Essed′s groundbreaking volume, Understanding Everyday Racism tackles this ambiguity surrounding both popular and scholarly interpretations of racism and sheds considerable light on the difference between dominant and subordinate group views. . . . Essed′s volume makes an extremely important and unique contribution to our understanding of contemporary racism." --Contemporary Sociology

Download or read book Discourse and Power written by Teun A van Dijk and published by Bloomsbury Publishing. This book was released on 2017-09-16 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Teun van Dijk is one of the founders of Critical Discourse Studies and this collection brings together some of his most important writing, framed by new introductory material. He examines the role of discourse in the reproduction of power and domination in society and the ways in which media and political elites control access to public discourse.

Download or read book The Allure of Labor written by Paulo Drinot and published by Duke University Press. This book was released on 2011-04-25 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reveals how Perus early-twentieth-century labor reforms excluded the majority of the countrys laborers. They were indigenous, and the nations elites saw indigeneity as incommensurable with work, modernity, and industrial progress.