Download or read book The New Permanent Establishment written by Tiago Gonçalves Marques and published by Leya. This book was released on 2023-04-21 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work is the result of an extensive research into the permanent establishment concept, a concept that plays a vital role within the international taxation system through the fair allocation of taxing rights over cross-border business profits in the context of the tenuous balance between the residence and source principles, as a threshold for source taxation. Our research sought to explore and explain the evolution of this concept in the context of recent changes resulting from the joint work of the G20 and the OECD, namely under the aegis of the BEPS Project (Action 7), and later with the enactment of the Multilateral Instrument and the update to the OECD Model Convention. We also address the Portuguese permanent establishment concept and, finally, the future of the permanent establishment concept within the international taxation system.

Download or read book Sustainable Finances and the Law written by Rute Saraiva and published by Springer Nature. This book was released on with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Manual de Direito do Trabalho written by Fßbio Villela and published by Elsevier. This book was released on 2012 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: Manual De Direito Do Trabalho.

Download or read book Trusts in Latin America written by Nicolas Malumian and published by Oxford University Press. This book was released on 2009-10-16 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: The growing interest in investment in Latin America - particularly in commodities production and real estate development - has increased the use of trusts as investment vehicles throughout Latin America. Written for the English-speaking practitioner, the book covers Argentina, Belize, Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, México, Panamá, Paraguay, Perú, Uruguay and Venezuela and provides a practical, clear, and thorough explanation of trusts as legal vehicles for investment in Latin American countries. Trusts in Latin America provides a comprehensive, comparative review of statutes, case law, and examples of trusts in Latin America, and also highlights differences between these countries and common-law systems.

Download or read book Portuguese Economic Development and External Funding in the Modern Era written by Nuno Cunha Rodrigues and published by Liverpool University Press. This book was released on 2021-10-27 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: After World War II, with the triumph of multilateralism, several international organizations were created, including two which would be of special importance for the external funding of the Portuguese economy in the second half of the twentieth century and in the early twenty-first. The European Union and the International Monetary Fund have been responsible for providing large amounts of funding, both in periods of economic development and during times of financial crisis. This contributory volume provides a thorough analysis on specific case studies: the Marshall Plan (1949-1952); the three IMF interventions (in the seventies, eighties and the 2011 bailout); the implementation of the first EU funds Portugal received prior to accession; and the debate on the new framework for European funds for the period 2021-2027. These case study analyses provide an overview of the legal, economic and financial implications that such external funding has on the country at different times and in different economic contexts. Of particular import at all times is the public finance legal framework, and this is especially the case for the new European funding structures, which has attracted some criticism. And for any future IMF financial assistance and its political implementation implications. Portuguese Economic Development and External Funding in the Modern Era provides important insights into economic development, crisis management, financial assistance and European investment funds. While the work is Portuguese-centred, the topics investigated and the means of analysis adopted are applicable to other countries. This is the first book to address economic development and external funding, and it will inevitably be used as a template for future research.

Download or read book Double Taxation Conventions and Social Security Conventions written by Michael Lang and published by . This book was released on 2006 with total page 780 pages. Available in PDF, EPUB and Kindle. Book excerpt: As social security systems can be based on contributions as well as on taxes, it is of international interest to investigate the relation between double tax conventions and social security conventions. This book points out similarities as well as differences between these two types of conventions. 18 National Reports from nearly all EU countries as well as Israel, New Zealand, Russia and the USA on this topic are compiled and published in this volume. The National Reports partly focus on the comparison of certain types of provisions contained in such conventions, for example anti-discrimination clauses or the provisions concerning migrant workers. Moreover, multilateral conventions as well as EC law and the jurisdiction of the ECJ are the basis of this book. Additionaly, experts in this field have volunteered contributions dealing with specific problems of tax treaties and social security conventions.

Download or read book JUSTI A E DEMOCRACIA as novas perspectivas da hermen utica constitucional written by Renata Furtado de Barros and published by Lulu.com. This book was released on 2012-12-10 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: A ABPJD (Academia Brasileira de Produção Jurídica Discente) apresenta seu terceiro livro produzido com a colaboração de diversos profissionais da área jurídica, intitulado: "JUSTIÇA E DEMOCRACIA: as novas perspectivas da hermenêutica constitucional". Essa obra é fruto de inúmeras pesquisas dos alunos do curso de Pós-Graduação em Direito da PUC Minas, tendo contado com a colaboração de diversos docentes e discentes de outras instituições espalhadas por todo o Brasil. Com o objetivo de facilitar a leitura, a obra foi dividida em dois volumes, sendo este o primeiro volume. O que se busca a todo momento é crer em um ordenamento jurídico mais justo e democrático, para tanto, entendemos que a hermenêutica é um caminho seguro para reflexão da aplicação das normas no Estado Democrático de Direito brasileiro. Esperamos que esse livro seja uma reflexão da hermenêutica constitucional e de seu papel na manutenção de ideais mais sólidos de Justiça e Democracia. As Organizadoras.

Download or read book Tax Aspects of Fiscal Federalism written by Gianluigi Bizioli and published by IBFD. This book was released on 2011 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website

Download or read book Tax Sovereignty in the BEPS Era written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.

Download or read book Constitutional Knowledge and Its Impact on Citizenship Exercise in a Networked Society written by Melro, Ana and published by IGI Global. This book was released on 2019-03-15 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: National constitutions allow citizens to exercise full citizenship rights, leading to a growing importance in understanding these laws. This knowledge, more widespread thanks to the ever-growing use of digital networks, allows for more enlightened national citizens in every corner of the world. Constitutional Knowledge and Its Impact on Citizenship Exercise in a Networked Society is a pivotal reference source that analyzes how constitutional awareness occurs in various countries and how citizenship participation is encouraged through the use of digital tools. While highlighting topics such as mobile security, transparency accountability, and constitutional awareness, this publication is ideally designed for professionals, students, academicians, and policymakers seeking current research on citizens' lack of awareness of their rights.

Download or read book Governance and Risk Management in Taxation written by Arnaldo Marques de Oliveira Neto and published by Springer. This book was released on 2016-10-13 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides insights into identifying and dealing with possible corporate tax risks. It also elaborates on how enterprises can avoid possible issuance of notices of violation, fines and default interest, and ensure reduced tax responsibility of enterprises and their administrators when dealing with tax issues, thereby bringing about increased efficiency and productivity.Conducted in collaboration with the Brazilian Enterprises Group of Advertising and Publicity Services, it also includes managerial information resources and procedures for tax risks that enterprises may encounter. Additionally, it presents findings that allow the academic community and enterprises (not only advertising and publicity services) alike to benefit from the results derived from the Model of Corporate Risk Management (GRCorp) and the Specific Model of Tax Risk Management (GRTrib) frameworks developed by the author. The book serves as a valuable resource for academic researchers and practitioners in businesses.

Download or read book MANUAL DE PREENCHIMENTO DA IES DA written by Catarina Bastos Neves and published by Vida Economica Editorial. This book was released on 2015-05-01 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: Com as alterações introduzidas pela Portaria n.º 271/2014, de 23 de dezembro, que aprovou os novos modelos de impressos relativos à Folha de Rosto e Anexos A, B, C, D e I. Inclui orientações para o preenchimento da Folha de Rosto e Anexos A, B, C, D, E, G, H, I, L, M, N, O, P e Q e exercícios resolvidos que simplificam a interpretação dos formulários. Esta edição de 2015 é um manual respeitante aos vários anexos que integram a IES/DA e que vem consolidar e complementar o trabalho anterior com novas orientações, de modo a apresentar um guia completo para o preenchimento da Folha de Rosto e Anexos A, B, C, D, E, G, H, I, L, M, N, O, P e Q. O Manual de preenchimento da IES/DA inclui agora notas explicativas para o correto preenchimento dos novos impressos, aprovados pela Portaria n.º 271/2014, de 23 de dezembro (Folha de Rosto e Anexos A, B, C, D e I), mas também para o preenchimento dos restantes anexos da declaração, mesmo não tendo sido alvo de atualização. Contém ainda um breve enquadramento fiscal, em sede de Imposto sobre o Rendimento das Pessoas Coletivas, das entidades que não exercem a título principal uma atividade comercial, industrial ou agrícola, dos não residentes sem estabelecimento estável, bem como das entidades sujeitas ao regime da transparência fiscal, entidades que se encontram obrigadas à entrega dos Anexos D, E e G, respetivamente. Inclui 8 exercícios resolvidos que simplificam a interpretação dos formulários e 18 quadros.

Download or read book Certainty in Law written by Humberto Ávila and published by Springer. This book was released on 2016-07-20 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Instead of the usual apologetic treatment found in legal doctrine, linked to the determinacy, immutability or predictability of norms, this book treats legal certainty innovatively, holistically and in depth. Using a method at once analytical and functional, Professor Ávila examines the structural elements of legal certainty, from its definition and foundations to its various dimensions, normative forces and efficacies, citing a wealth of examples from case law to support each of the theses defended. No subject is more important and topical than legal certainty. Problems relating to lack of understanding, instability and unpredictability of law intensify day by day everywhere, in civil law and common law countries alike. Normative sources are increasingly diverse in origin (national, international, community) and multiple in nature (legal, contractual, jurisprudential). They change constantly, and present increasingly frequent problems of ambiguity and vagueness that significantly hinder their comprehension. This state of affairs, which to a greater or lesser extent is true of any legal order, justifies a return to the subject of legal certainty. In this book, essential questions are answered such as: Legal certainty in what sense? Certainty of what, for whom, in whose vision and by whom? When, to what extent, and to what end? “(...) it is probably the most comprehensive and systematic study ever produced on this subject using the analytical method.” (Riccardo Guastini, Professor of Jurisprudence, University of Genoa, Italy)

Download or read book Subject Catalog written by Library of Congress and published by . This book was released on 1982 with total page 994 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book France Belgium Bulgaria Poland Portugal written by Wolfgang Faber and published by Walter de Gruyter. This book was released on 2011-02-28 with total page 737 pages. Available in PDF, EPUB and Kindle. Book excerpt: This excellent series presents comparative study, analysis and evaluation of 28 European legal systems in the field of transfer of movables. Major topics are the notion of ownership, the derivative acquisition of ownership (e.g. by a sales contract), the good faith acquisition of ownership and other property rights, the multiple sale of the same movable, the protection of possession, positive (acquisitive) prescription, and processing and consolidation. The work is based on comprehensive country reports (which are to be published) on the relevant legal rules in Europe and has the drafting and publication of text proposals of uniform European rules - with commentary and comparative notes - as its primary goal. It intends to influence the future development of European private law on the EU level. This fourth volume of the series presents "up-to-date" national reports of France Belgium Bulgaria Poland Portugal

Download or read book Library of Congress Catalogs written by Library of Congress and published by . This book was released on 1979 with total page 1040 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Constitutional Dimension of Contract Law written by Luca Siliquini-Cinelli and published by Springer. This book was released on 2017-04-06 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the hallmarks of the present era is the discourse surrounding Human Rights and the need for the law to recognise them. Various national and supranational human rights instruments have been developed and implemented in order to transition society away from atrocity and callousness toward a more just and inclusive future. In some countries this is done by means of an overarching constitution, while in others international conventions or ordinary legislation hold sway. Contract law plays a pivotal role in this context. According to many, this is done through the much-debated ‘civilising mission’ of the contract, a notion which itself constitutes the canon of the Western liberal principle of ‘civilised economy’. The movement away from the belief in the absolute freedom of contract, which reached its zenith in the nineteenth century, to the principles of fairness and justice that underpin contract law today, is often deemed to be a testament to this civilising influence. Delving into the interplay between human rights policies, constitutional law, and contract law from both theoretical and practical perspectives, this first volume of a two-book collection offers a totally new reappraisal of the subject by gathering a collection of essays written by contract law scholars from Europe, South Africa, Canada, and Australia. Instead of providing the reader with a sterile compilation of positivistic norms and policies on the impact of fundamental rights and constitutional law issues on contract law’s development, the authors build on their personal experience to analyse specific topics related to contracting that include a constitutional dimension. The book fills an important void in comparative law scholarship and in so doing represents the starting point for further debate on the subject.