Download or read book Intellectual Property Rights and the Protection of Traditional Knowledge written by Dewani, Nisha Dhanraj and published by IGI Global. This book was released on 2019-12-27 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditional knowledge is largely oral collective of knowledge, beliefs, and practices of indigenous people on sustainable use and management of resources. The survival of this knowledge is at risk due to various difficulties faced by the holders of this knowledge, the threat to the cultural survival of many communities, and the international lack of respect and appreciation of traditional knowledge. However, the greatest threat is that of appropriation by commercial entities in derogation of the rights of the original holders. Though this practice is morally questionable, in the absence of specific legal provisions, it cannot be regarded as a crime. Intellectual Property Rights and the Protection of Traditional Knowledge is a collection of innovative research on methods for protecting indigenous knowledge including studies on intellectual property rights and sovereignty rights. It also analyzes the contrasting interests of developing and developed countries in the protection of traditional knowledge as an asset. While highlighting topics including biopiracy, dispute resolution, and patent law, this book is ideally designed for legal experts, students, industry professionals, and practitioners seeking current research on the development and enforcement of intellectual property rights in relation to traditional knowledge.
Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-09 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Download or read book Le secteur des industries extractives written by Håvard Halland and published by World Bank Publications. This book was released on 2016-03-03 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le secteur des industries extractives (IE) occupe une place démesurée dans les économies de nombreux pays en développement. Les économistes et les spécialistes des finances publiques qui y travaillent sont fréquemment confrontés à des problèmes qui requièrent une connaissance approfondie du secteur, de son économie, de sa gouvernance, de ses enjeux stratégiques, et une idée précise de ce que la richesse en ressources naturelles suppose en termes de gestion du budget et des finances publiques. L’ouvrage en trois volumes Points essentiels à l’intention des économistes et des spécialistes des finances publiques, publié dans la série des Études de la Banque mondiale, a pour objet de donner un bref aperçu des problèmes associés aux IE que ces spécialistes sont susceptibles de rencontrer. Ce premier volume, Le secteur des industries extractives, dresse une synthèse des aspects fondamentaux de l’économie des IE, analyse les principales composantes des cadres stratégiques, institutionnels et de gouvernance du secteur, et définit les obligations de financement du secteur public dans ce domaine. Son analyse des aspects économiques des IE couvre l’évaluation des gisements de sous-sol, l’interprétation économique donnée au minerai, et la structure des marchés de l’énergie et des produits minéraux. Il définit les responsabilités des entités publiques compétentes, et présente les caractéristiques des cadres juridique et réglementaire du secteur. Il analyse brièvement ses fonctions essentielles et particulières, ainsi que les structures financières qui soutiennent les mesures de sauvegarde environnementale et sociale, l’investissement des recettes publiques provenant de l’exploitation des ressources pétrolières, gazières ou minières, et la diversification économique à partir des industries extractives. Les auteurs espèrent que les économistes et les spécialistes des finances publiques qui travaillent dans les pays riches en ressources naturelles †“ y compris les décideurs au sein des ministères des finances, des organisations internationales, et autres entités compétentes — jugeront cet ouvrage utile à leur compréhension et à leur analyse du secteur des IE.
Download or read book Corporate Tax Base in the Light of the IAS IFRS and EU Directive 2013 34 A Comparative Approach written by Mario Grandinetti and published by Kluwer Law International B.V.. This book was released on 2016-06-17 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.
Download or read book Besteuerung der industriellen Gewinnung von Bodensch tzen written by International Fiscal Association and published by Springer. This book was released on 1978 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports delivered at the 32nd congress of the International Fiscal Association which was held in Sydney, 1978. The report by the general reporter is published in full in four languages.
Download or read book OECD Reviews of Innovation Policy Croatia 2013 written by OECD and published by OECD Publishing. This book was released on 2014-02-24 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: This OECD review of innovation policy in Croatia offers a comprehensive assessment of the country’s innovation system, focusing on the role of government.
Download or read book Revenue Statistics written by and published by . This book was released on 1965 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Revenue Statistics 1999 written by OECD and published by OECD Publishing. This book was released on 1999-10-20 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Download or read book Revenue Statistics 2000 written by OECD and published by OECD Publishing. This book was released on 2000-11-02 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Download or read book Bulletin de L Institut International de Statistique written by International Statistical Institute and published by . This book was released on 1886 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: V. 1-5, v. 7-10 include "Bulletin bibliographique."
Download or read book L effectivit du droit de l OHADA written by Jean Gatsi and published by Presses univresitaires d'Afr. This book was released on 2006 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Private Enforcement of Competition Law in Europe written by Rafael Amaro and published by Bruylant. This book was released on 2021-06-10 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces the reader to key legal provisions and case-law related to the procedural and substantive issues that may arise in damages litigation for breach of anti-competitive agreements and abuses of a dominant position prohibitions. For the past decade, academic publications have focused on the proposal for a Directive on damages actions, then the Directive 2014/104/EU of 26 November 2014 itself, and finally the transposition texts. However, this understandable interest should not lead to overlook the fact that the Directive has been applied very little until now. This is mainly due to its application ratione temporis. In addition to the fact that Member States only transposed the Directive between the end of 2016 and 2018, Article 22 of the Directive provides that the substantive rules contained in the Directive cannot be applied to infringements subsequent to the national laws transposing them, while the procedural rules of the Directive apply to proceedings commenced on or after 26 December 2014. Thus, it is prior domestic law that continues to govern the vast majority of cases before national courts in the “Pre-Directive era.” In addition, a number of issues of the utmost importance have not been addressed by the Directive, such as questions of international jurisdiction or the quantification of “interests.” For these reasons, it seemed necessary not to limit this book to commenting on the Directive, important as it is, but to go beyond it. Directed by Rafael Amaro, this book contains the contributions from leading academics, attorneys, jurists and economists in the field of the private enforcement of competition law. It is composed of thematic chapters dealing with matters such as applicable law in international litigation, limitation, quantification of damages, from both a European Union and a national perspective, as well as national chapters presenting the state of play in several European States.
Download or read book Taxation the State and Society written by Marc Leroy and published by P.I.E-Peter Lang S.A., Editions Scientifiques Internationales. This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.
Download or read book Transnationalization of Public Contracts written by Mathias Audit and published by Droit Administratif / Administrative Law. This book was released on 2016-05-15 with total page 971 pages. Available in PDF, EPUB and Kindle. Book excerpt: L’ouvrage présente et analyse tous les phénomènes d’internationalisation qui affectent le droit et la pratique des contrats publics.
Download or read book La nouvelle ru e vers l Est written by Olga Michelot and published by Lulu.com. This book was released on with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book L optimisation fiscale en 2024 pour les entreprises written by Jean-Philippe Descat and published by BoD - Books on Demand. This book was released on 2024-03-12 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Payer le moins d'impôts et taxes possibles, tel est le sens de l'optimisation fiscale. Cette démarche n'est pas réservée qu'aux multinationales qui défraient régulièrement l'actualité. Elle est à la portée de toutes les entreprises même les plus modestes. Point n'est nécessaire de concevoir forcément des montages juridiques sophistiqués. Il suffit souvent de revenir aux fondamentaux : maximiser les charges déductibles, minimiser les recettes et les bénéfices imposables, utiliser toutes les opportunités de défiscalisation offertes par l'Etat, privilégier une approche globale des situations fiscales de l'entreprise et de son dirigeant, sur le plan du bénéfice, des revenus, du patrimoine. C'est tout l'objet de cet ouvrage d'aider les professionnels à détecter les leviers d'action à leur disposition et prendre les décisions les moins onéreuses fiscalement, voire, en quelque sorte, de tendre vers une évasion. fiscale entièrement légale.
