Download or read book Latin American Economic Outlook 2019 Development in Transition written by OECD and published by OECD Publishing. This book was released on 2019-09-27 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook 2019: Development in Transition (LEO 2019) presents a fresh analytical approach in the region. It assesses four development traps relating to productivity, social vulnerability, institutions and the environment.

Download or read book Biotechnology written by and published by . This book was released on 1999 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Improving Financial Literacy Analysis of Issues and Policies written by OECD and published by OECD Publishing. This book was released on 2005-11-10 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the different types of financial education programmes currently available in OECD countries, evaluates their effectiveness, and makes suggestions to improve them.

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 Taxation in Latin America written by Pedro Massone Parodi and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Improving Financial Education and Awareness on Insurance and Private Pensions written by OECD and published by OECD Publishing. This book was released on 2008-07-28 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Individuals face an increasing variety of financial risks, including those linked to their retirement. At the same time, public funding has been reduced or is strictly limited in most countries. Private insurance and pensions products therefore play ...

Download or read book Handbook of the Economics of Finance written by G. Constantinides and published by Elsevier. This book was released on 2003-11-04 with total page 698 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arbitrage, State Prices and Portfolio Theory / Philip h. Dybvig and Stephen a. Ross / - Intertemporal Asset Pricing Theory / Darrell Duffle / - Tests of Multifactor Pricing Models, Volatility Bounds and Portfolio Performance / Wayne E. Ferson / - Consumption-Based Asset Pricing / John y Campbell / - The Equity Premium in Retrospect / Rainish Mehra and Edward c. Prescott / - Anomalies and Market Efficiency / William Schwert / - Are Financial Assets Priced Locally or Globally? / G. Andrew Karolyi and Rene M. Stuli / - Microstructure and Asset Pricing / David Easley and Maureen O'hara / - A Survey of Behavioral Finance / Nicholas Barberis and Richard Thaler / - Derivatives / Robert E. Whaley / - Fixed-Income Pricing / Qiang Dai and Kenneth J. Singleton.

Download or read book Intersectional Decoloniality written by Marcos S. Scauso and published by Routledge. This book was released on 2020-08-05 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assesses diverse ways to think about “others” while also emphasizing the advantages of decolonial intersectionality. The author analyzes a number of struggles that emerge among Andean indigenous intellectuals, governmental projects, and International Relations scholars from the Global North. From different perspectives, actors propose and promote diverse ways to deal with “others”. By focusing on the epistemic assumptions and the marginalizing effects that emerge from these constructions, the author separates four ways to think about difference, and analyzes their implications. The genealogical journey linking the chapters in this book not only examines the specificities of Bolivian discussions, but also connects this geo-historical focal point with the rest of the world, other positions concerning the problem of difference, and the broader implications of thinking about respect, action, and coexistence. To achieve this goal, the author emphasizes the potential implications of intersectional decoloniality, highlighting its relationship with discussions that engage post-colonial, decolonial, feminist, and interpretivist scholars. He demonstrates the ways in which intersectional decoloniality moves beyond some of the limitations found in other discourses, proposing a reflexive, bottom-up, intersectional, and decolonial possibility of action and ally-ship. This book is aimed primarily at students, scholars, and educated practitioners of IR, but its engagement with diverse literature, discussions of epistemic politics, and normative implications crosses boundaries of Political Science, Sociology, Gender Studies, Latin American Studies, and Anthropology.

Download or read book Improving Financial Education Efficiency OECD Bank of Italy Symposium on Financial Literacy written by OECD and published by OECD Publishing. This book was released on 2011-10-27 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: This symposium proceedings examines three aspects of financial education: monitoring and evaluation, use of behavioral economics, and financial literacy and defined contribution pension plans.

Download or read book Social Security Systems in Latin America written by Francisco E. B. Oliveira and published by . This book was released on 1994 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: But Latin America now faces economic and social challenges that are forcing policymakers to find ways to reform social security. Insufficient funding and a lack of incentive to improve quality and efficiency have compromised many programs, and today they often do not reach those who most urgently need them. Large deficits, low contribution rates, widespread tax evasion, and increasing insolvency exacerbate the problem.

Download or read book Latin American Economic Outlook 2021 Working Together for a Better Recovery written by OECD and published by OECD Publishing. This book was released on 2021-12-02 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook 2021: Working Together for a Better Recovery aims to analyse and provide policy recommendations for a strong, inclusive and environmentally sustainable recovery in the region. The report explores policy actions to improve social protection mechanisms and increase social inclusion, foster regional integration and strengthen industrial strategies, and rethink the social contract to restore trust and empower citizens at all stages of the policy‐making process.

Download or read book Building a New Future written by United Nations and published by UN. This book was released on 2021-05-31 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication argues that Latin America and the Caribbean are in a position to move towards a "big push for sustainability" through a combination of economic, industrial, social and environmental policies capable of driving an equal and sustainable recovery and relaunching development in the region. Comprised of five chapters, the publication studies the three crises (slow growth, growing inequality and the environmental emergency) affecting economies and societies around the world, placing particular focus on those of Latin America and the Caribbean. It goes on to present a framework for analysing these crises in an integrated manner and measuring their magnitude in the specified regions. It then examines the quantitative impacts on growth, emissions, income distribution and the external sector under different policy scenarios, highlighting the potential of various policy combinations to forge a more dynamic growth path, with lower emissions and greater equality. Further identifying seven sectors that can drive sustainable development and proposing policies to foster these sectors, the publication concludes with an analysis that links up macroeconomic, industrial, social and environmental policies and the role of the State in building consensus for their implementation.

Download or read book The Politics of Policies written by Ernesto Stein and published by IDB. This book was released on 2005 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study analyzes how the workings of the policymaking process affect the quality of policy outcomes. It looks beyond a purely technocratic approach, arguing that the political and policymaking processes are inseparable. It offers a wide variety of examples and case studies, and yields useful insights for the design of effective policy reform.

Download or read book Export Pioneers in Latin America written by Charles F. Sabel and published by David Rockefeller Center for Latin American Studies. This book was released on 2012 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do some export activities succeed while others fail? Here, research teams analyze export endeavors in Latin American countries to learn how export pioneers are born and jump-start a process leading to economic transformation. Case studies range from blueberries in Argentina and flowers in Colombia to aircraft in Brazil and software in Uruguay.

Download or read book Abuso y planificaci n fiscal internacional written by and published by . This book was released on 2022 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Model of Growth Through Creative Destruction written by Philippe Aghion and published by London : Department of Economics, University of Western Ontario. This book was released on 1990 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper develops a model based on Schumpeter's process of creative destruction. It departs from existing models of endogenous growth in emphasizing obsolescence of old technologies induced by the accumulation of knowledge and the resulting process or industrial innovations. This has both positive and normative implications for growth. In positive terms, the prospect of a high level of research in the future can deter research today by threatening the fruits of that research with rapid obsolescence. In normative terms, obsolescence creates a negative externality from innovations, and hence a tendency for laissez-faire economies to generate too many innovations, i.e too much growth. This "business-stealing" effect is partly compensated by the fact that innovations tend to be too small under laissez-faire. The model possesses a unique balanced growth equilibrium in which the log of GNP follows a random walk with drift. The size of the drift is the average growth rate of the economy and it is endogenous to the model ; in particular it depends on the size and likelihood of innovations resulting from research and also on the degree of market power available to an innovator.