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 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 Regional Policy Economic Growth and Convergence written by Juan R. Cuadrado-Roura and published by Springer Science & Business Media. This book was released on 2009-10-30 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many European, Latin American and Asian countries have experience with regional policies aiming to reduce regional disparities in GDP per capita and/or to develop problem regions helping to recover from its GDP decrease. Spain represents, without any doubt, a very rich and interesting case-study regarding regional problems and regional development policies. The aim of this book is not only to analyze the regional policies practiced, their objectives, instruments and effects, but to provide an in-depth analysis on the impact of investments in infrastructure, human capital and other factors, as well as the advances accomplished in terms of productivity, convergence and regional competitiveness. The book particularly wants to impart knowledge, which can be useful for other countries’ policy makers, as well as for academics, researchers and consultants. The contributions selected have been written by prestigious Spanish academics, most of them also having practical experience in the field.

Download or read book The Caste War of Yucat n written by Nelson A. Reed and published by Stanford University Press. This book was released on 2001 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the classic account of one of the most dramatic episodes in Mexican history--the revolt of the Maya Indians of Yucatán against their white and mestizo oppressors that began in 1847. Within a year, the Maya rebels had almost succeeded in driving their oppressors from the peninsula; by 1855, when the major battles ended, the war had killed or put to flight almost half of the population of Yucatán. A new religion built around a Speaking Cross supported their independence for over fifty years, and that religion survived the eventual Maya defeat and continues today. This revised edition is based on further research in the archives and in the field, and draws on the research by a new generation of scholars who have labored since the book's original publication 36 years ago. One of the most significant results of this research is that it has put a human face on much that had heretofore been treated as semi-mythical. Reviews of the First Edition "Reed has not only written a fine account of the caste war, he has also given us the first penetrating analysis of the social and economic systems of Yucatán in the nineteenth and twentieth centuries." --American Historical Review "In this beautifully written history of a little-known struggle between several contending forces in Yucatán, Reed has added an important dimension to anthropological studies in this area." --American Anthropologist "Not only is this exciting history (as compelling and dramatic as the best of historical fiction) but it covers events unaccountably neglected by historians. . . . This is a brilliant contribution to history. . . . Don't miss this book." --Los Angeles Times "One of the most remarkable books about Latin America to appear in years." --Hispanic American Report

Download or read book Coercion Capital and European States AD 990 1992 written by and published by . This book was released on 1992 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book La Reforma fiscal y los problemas de la hacienda p blica espa ola written by Enrique Fuentes Quintana and published by . This book was released on 1990 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Pharmaceutical Innovation and Access to Medicines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2019-01-24 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reviews the important role of medicines in health sytems, describes recent trends in pharmaceutical expenditure and financing, and summarises the approaches used by OECD countries to determine coverage and pricing.

Download or read book Memory Myth and Time in Mexico written by Enrique Florescano and published by University of Texas Press. This book was released on 2014-03-19 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Memory, Myth, and Time in Mexico, noted Mexican scholar Enrique Florescano’s Memoria mexicana becomes available for the first time in English. A collection of essays tracing the many memories of the past created by different individuals and groups in Mexico, the book addresses the problem of memory and changing ideas of time in the way Mexicans conceive of their history. Original in perspective and broad in scope, ranging from the Aztec concept of the world and history to the ideas of independence, this book should appeal to a wide readership.

Download or read book Modern Shale Gas Development in the United States written by and published by . This book was released on 2009 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Preventing Ageing Unequally written by OECD and published by OECD Publishing. This book was released on 2017-10-18 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines how the two global mega-trends of population ageing and rising inequalities have been developing and interacting, both within and across generations.

Download or read book Host Bibliographic Record for Boundwith Item Barcode 30112044669122 and Others written by and published by . This book was released on 2013 with total page 2382 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Republic of Mexico in 1876 written by Antonio García Cubas and published by . This book was released on 1876 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Oxford Handbook of Latin American Economics written by José Antonio Ocampo and published by Oxford Handbooks. This book was released on 2014-08-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Latin America has been central to the main debates on development economics, ranging from the relationships between income inequality and economic growth, and the importance of geography versus institutions in development, to debates on the effects of trade, trade openness and protection on growth and income distribution. Despite increasing interest in the region there are few English language books on Latin American economics. This Handbook, organized into five parts, aims to fill this significant gap. Part I looks at long-term issues, including the institutional roots of Latin America's underdevelopment, the political economy of policy making, the rise, decline and re-emergence of alternative paradigms, and the environmental sustainability of the development pattern. Part II considers macroeconomic topics, including the management of capital account booms and busts, the evolution and performance of exchange rate regimes, the advances and challenges of monetary policies and financial development, and the major fiscal policy issues confronting the region, including a comparison of Latin American fiscal accounts with those of the OECD. Part III analyzes the region's economies in global context, particularly the role of Latin America in the world trade system and the effects of dependence on natural resources (characteristic of many countries of the region) on growth and human development. It reviews the trends of foreign direct investment, the opportunities and challenges raised by the emergence of China as buyer of the region's commodities and competitor in the world market, and the transformation of the Latin America from a region of immigration to one of massive emigration. Part IV deals with matters of productive development. At the aggregate level it analyzes issues of technological catching up and divergence as well as different perspectives on the poor productivity and growth performance of the region during recent decades. At the sectoral level, it looks at agricultural policies and performance, the problems and prospects of the energy sector, and the effects on growth of lagging infrastructure development. Part V looks at the social dimensions of development; it analyzes the evolution of income inequality, poverty, and economic insecurity in the region, the evolution of labor markets and the performance of the educational sector, as well as the evolution of social assistance programs and social security reforms in the region. The contributors are leading researchers that belong to different schools of economic thought and most come from countries throughout Latin America, representing a range of views and recognising the diversity of the region. This Handbook is a significant contribution to the field, and will be of interest to academics, graduate students and policy makers interested in economics, political economy, and public policy in Latin America and other developing economies.

Download or read book Jos Rangel Cant written by Carlos Montalvo Larralde and published by . This book was released on 1995 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Dante written by Leigh Hunt and published by . This book was released on 1846 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Times Gone By written by Vicente Pérez Rosales and published by Oxford University Press. This book was released on 2003-05-01 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: These memoirs trace the wild and adventurous life of Pérez Rosales from his childhood up to the 1860s. During that approximately half-century he saw and did more than a dozen ordinary men. At age eleven in Argentina he witnessed the executions of Luis and Juan Jose Carrera. From there, his activities and adventures took him on several journeys on sailing vessels around Cape Horn; to Paris, where he witnessed the July revolution of 1830; to various commercial endeavors including a distillery, the practice of medicine, and cattle smuggling; into service as an advisor to an Argentine warlord; as a miner for precious metals in the north of Chile; as participant in the California Gold Rush in 1849; as director of the government's project for German immigration and settlement in the wild south of Chile; and also as Chilean consul and immigration agent in Hamburg. Around the world, Rosales lived through many of his era's watershed moments. His exciting memoirs offer a chance to relive the rush and chaos of these times--from a much safer vantage.

Download or read book Icanchu s Drum written by Lawrence Eugene Sullivan and published by Simon & Schuster Books For Young Readers. This book was released on 1988 with total page 1036 pages. Available in PDF, EPUB and Kindle. Book excerpt: