Download or read book Lecciones de fiscalidad internacional written by Salvador Ramírez Gómez and published by . This book was released on 2014 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Lecciones de fiscalidad internacional written by Salvador Ramirez Sanchez and published by Tecnos. This book was released on 2014-09-25 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: Las presentes "Lecciones de Fiscalidad Internacional" tienen su origen en los apuntes de clase que el autor de las mismas ha venido elaborando como materiales de estudio para los alumnos de la asignatura optativa "Fiscalidad Internacional" del grado en derecho, de aquí que vayan destinadas, principalmente, a aquellos estudiantes universitarios que cursen alguna disciplina relacionada con dicho sector del ordenamiento. Las mismas contienen una exposición sistemática de los principios básicos, así como, un análisis del Modelo de Convenio de la OCDE y de los Convenios de Doble Imposición suscritos por España en materia de impuestos sobre la renta y el patrimonio, así como, de la normativa interna aplicable en los casos de residentes que obtienen rentas en el exterior, IRPF o IS, o de no residentes que obtienen rentas en nuestro país, IRNR. Asimismo, se presta especial atención al ordenamiento comunitario y la jurisprudencia del TJUE, cuya incidencia en nuestro ordenamiento interno es cada vez más intensa. Por último, se dedica una lección a la imposición indirecta, describiendo los aspectos básicos de la tributación por IVA de las operaciones internacionales.
Download or read book Governing the Metropolis written by Eduardo Rojas and published by David Rockefeller Center for Latin American Studies. This book was released on 2008 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores key metropolitan management issues, presents practical principles of good governance as they apply to the metropolis, and unfolds cases of institutional and programmatic arrangements to tackle such issues.
Download or read book Crisis of the Criminal Law in the Democratic Constitutional State written by Eduardo Demetrio Crespo and published by Springer Nature. This book was released on 2023-03-13 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book shares the results of project research granted by the Castilla-La Mancha government, which has been composed by philosophers of law and criminal law researchers, whose main conclusions are represented by the manifestations and trends of the current crisis of the constitutional State. The works identify these trends and manifestations in order to develop alternatives and remedies to solve the current negation process that classical liberties are involved, from the point of view of philosophy, policy, and dogmatic.
Download or read book Carbon Energy Taxation written by Mikael Skou Andersen and published by OUP Oxford. This book was released on 2009-10-29 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: When taxes are introduced on carbon and energy, and the revenue is used to reduce other taxes, will a positive effect be achieved both for the environment and for the economy? In 1990 Finland was the first country to introduce a tax on CO2. Later, Sweden, Denmark, Netherlands, Slovenia, Germany and the UK followed suit with tax reforms that shifted taxation from labour to carbon and energy. Over the years, CO2 and energy taxes have gradually been raised, so that in Europe taxes of more than 25 billion Euros a year have been shifted. This book examines carbon-energy taxation in detail and looks at tax shifting programmes for lowering other taxes. It offers extensive analysis on the basis of historical data and seeks to answer important questions for policy-making, such as: What was the impact of tax shifting for economic performance and competitiveness? By how much were emissions of CO2 reduced? Could energy-intensive industries cut further down on their fuel demand or did they loose market shares? To what extent was there 'leakage' from Europe, so that production and CO2 emissions were shifted to other countries or regions without CO2-abatement policy? The use of unique and original data, including sector-specific energy prices and taxes, as well as the use of advanced statistical techniques, such as co-integration analysis and panel-regression techniques along with the time-series estimated macro-economic model E3ME, make this a truly comprehensive volume. On the basis of the lessons learned in Europe, this volume indicates how carbon-energy taxation could usefully be combined with emissions trading, and discusses implications for future international climate policy, including how the IPCC recommendations for a gradual escalation in carbon price could be accomplished while preventing carbon leakage.
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 Towards Universal Social Protection written by Simone Cecchini and published by UN. This book was released on 2015 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reflects on the public policies, programmes and regulatory frameworks that are taking a rights-based approach to expanding social protection coverage and benefits in Latin America, with a view to achieving universal coverage. Its discussion of the policy tools and programmes pursued in the region aims to provide the reader with technical and programmatic insights for assembling and coordinating public policies within consistent and sustainable social protection systems. The combination of normative orientations and stock of technical knowledge, together with advances regarding the rights-based approach to social protection within a life cycle framework, afford the reader not only a tool box of specific social protection instruments, but also an in-depth examination of related political economy aspects.
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 Employment in Metropolitan Areas written by United States. Bureau of Labor Statistics and published by . This book was released on 1947 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Miseducation written by Diane Reay and published by Policy Press. This book was released on 2017-10-11 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book Diane Reay, herself working-class-turned-Cambridge-professor, presents a 21st-century view of education and the working classes. Drawing on over 500 interviews, the book includes vivid stories from working-class children and young people. It looks at class identity, and the effects of wider economic and social class relationships on working-class educational experiences. The book reveals how we have ended up with an educational system that still educates the different social classes in fundamentally different ways and, vitally, what we can do to achieve a fairer system. Book jacket.
Download or read book The Routledge Handbook of Lexicography written by Pedro A. Fuertes-Olivera and published by Routledge. This book was released on 2017-10-02 with total page 987 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Handbook of Lexicography provides a comprehensive overview of the major approaches to lexicography and their applications within the field. This Handbook features key case studies and cutting-edge contributions from an international range of practitioners, teachers, and researchers. Analysing the theory and practice of compiling dictionaries within the digital era, the 47 chapters address the core issues of: The foundations of lexicography, and its interactions with other disciplines including Corpus Linguistics and Information Science; Types of dictionaries, for purposes such as translation and teaching; Innovative specialised dictionaries such as the Oenolex wine dictionary and the Online Dictionary of New Zealand Sign Language; Lexicography and world languages, including Arabic, Hindi, Russian, Chinese, and Indonesian; The future of lexicography, including the use of the Internet, user participation, and dictionary portals. The Routledge Handbook of Lexicography is essential reading for researchers and students working in this area.
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 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 Inclusive Social Protection in Latin America written by Simone Cecchini (ECLAC.) and published by UN. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the main debates under way on social protection and co-responsibility transfer programmes. It identifies the role played by these programmes and considers the conceptual elements, needs and the challenges that will have to be overcome to consolidate comprehensive social protection systems in Latin America. The authors argue that these should be solidarity-based systems that provide universal coverage and are essentially egalitarian in the guarantees established as citizens' rights. Citizenship as a whole is thus becoming part of protection policies as the region moves towards all-encompassing social policies that combine the complementary principles of targeting as the instrument and universality as the end.
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 1978 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Family Values and Value Creation written by J. Tàpies and published by Springer. This book was released on 2008-05-29 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: In celebration of IESE's 50 years of bridging the gap between theory and practice, this essential compilation brings together today's top researchers to tackle the real-life issues that family business owners face on a daily basis, shedding new light on the values that shape these special types of companies.
Download or read book Annual Legal Bibliography written by Harvard Law School. Library and published by . This book was released on 1962 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt:
