Tax Challenges Arising from Digitalisation – Interim Report 2018

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Author :
Publisher : OECD
ISBN 13 : 9264301763
Total Pages : 260 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Tax Challenges Arising from Digitalisation – Interim Report 2018 by : Collectif

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.

Fiscal Federalism and Political Decentralization

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Publisher : Edward Elgar Publishing
ISBN 13 : 1848442718
Total Pages : 279 pages
Book Rating : 4.8/5 (484 download)

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Book Synopsis Fiscal Federalism and Political Decentralization by : Nuria Bosch

Download or read book Fiscal Federalism and Political Decentralization written by Nuria Bosch and published by Edward Elgar Publishing. This book was released on 2008-01-01 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly original book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. The three key issues required for a well designed financing system are analyzed in depth herein, namely: tax assignment, equalization grants (i.e. redistribution of money from the wealthy regions or the national government to poorer regions) and the role of regional government in the administration of taxes. Fiscal Federalism and Political Decentralization will be of particular interest to academics and researchers of economics, public economics, public finance and public choice. It will also appeal to politicians and policy makers as well as organizations and agencies related to the economy and fiscal federalism.

Permanent Establishment

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403520647
Total Pages : 999 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Permanent Establishment by : Arvid Aage Skaar

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.

Iter Italicum

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Publisher : BRILL
ISBN 13 : 9789004105928
Total Pages : 594 pages
Book Rating : 4.1/5 (59 download)

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Book Synopsis Iter Italicum by : Paul Oskar Kristeller

Download or read book Iter Italicum written by Paul Oskar Kristeller and published by BRILL. This book was released on 1963 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: A cumulative index to the "Iter Italicum" volumes 1-6, encompassing the indexes previously published to the individual volumes. Reorganised for ease of use, this invaluable aid to users of Kristeller's monumental work will greatly facilitate access to the huge amount of information found here.

Dictionary of Medieval Latin from British Sources

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Publisher : OUP/British Academy
ISBN 13 : 9780197264218
Total Pages : 102 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Dictionary of Medieval Latin from British Sources by : David Howlett

Download or read book Dictionary of Medieval Latin from British Sources written by David Howlett and published by OUP/British Academy. This book was released on 2007-12-13 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dictionary is an indispensable guide to the study of the Latin Middle Ages. It records the continuing usage of classical and late Latin in this period (6th-16th centuries), but it presents most fully the medieval developments of the language, drawing on a rich variety of printed and manuscript sources.

Laocoonte devorado

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Author :
Publisher : Artium Books
ISBN 13 :
Total Pages : 348 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Laocoonte devorado by :

Download or read book Laocoonte devorado written by and published by Artium Books. This book was released on 2004 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Partiendo del personaje de Laocoonte, devorado por la violencia desatada entre dos ciudades helénicas, la muestra, además de incluir la serie de "Los desastres de la guerra", de Goya, reúne a más de treinta artistas, nacionales e internacionales, comprometidos con su tiempo, cuya mirada nos enfrenta a situaciones y sentimientos que brotan de la sinrazón, del miedo, de la amenaza, situaciones que proceden de la política, esto es, de la instancia pública que debería ser garante de la paz, la libertad de actuación y pensamiento, y la concordia, y que, si bien han existido en todas las épocas, alcanzan en nuestro tiempo unas cotas inimaginables de impunidad -irresponsabilidad- y amplitud -genocidio.

Minimalismos, un signo de los tiempos

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Author :
Publisher : Actar
ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Minimalismos, un signo de los tiempos by :

Download or read book Minimalismos, un signo de los tiempos written by and published by Actar. This book was released on 2001 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rather than limit the minimal to being a type of visual art, the curators of Minimalisms: A Sign of the Times conceive of the minimal as a way of life, as a spirit that impregnates nearly the whole of modern culture and its surroundings. After an exhaustive overview of classic Minimalist works by Dan Flavin, Frank Stella, Agnes Martin, Carl Andre, and Elsworth Kelly, Minimalisms looks further, at artworks by Andreas Gursky, Candida Hoffer, Richard Serra, Jean-Marc Bustamante, and Gunther Forg, architecture by Peter Zumthor, Dominique Perrault, Claus En Kaan, and Rafael Moneo, furniture designs by Donald Judd and Shiro Kuramate, and fashion designs by Anni Albers, Donna Karan, and Issey Miyaki. Linking them all is a simplicity of form and ornament, a technical precision, and the essential and concrete nature of structure.

The Hundred Years War

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Author :
Publisher :
ISBN 13 :
Total Pages : 376 pages
Book Rating : 4.:/5 (63 download)

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Book Synopsis The Hundred Years War by :

Download or read book The Hundred Years War written by and published by . This book was released on 1965 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Credit Nation

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Publisher : Princeton University Press
ISBN 13 : 0691241724
Total Pages : 248 pages
Book Rating : 4.6/5 (912 download)

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Book Synopsis Credit Nation by : Claire Priest

Download or read book Credit Nation written by Claire Priest and published by Princeton University Press. This book was released on 2022-12-20 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: How American colonists laid the foundations of American capitalism with an economy built on credit Even before the United States became a country, laws prioritizing access to credit set colonial America apart from the rest of the world. Credit Nation examines how the drive to expand credit shaped property laws and legal institutions in the colonial and founding eras of the republic. In this major new history of early America, Claire Priest describes how the British Parliament departed from the customary ways that English law protected land and inheritance, enacting laws for the colonies that privileged creditors by defining land and slaves as commodities available to satisfy debts. Colonial governments, in turn, created local legal institutions that enabled people to further leverage their assets to obtain credit. Priest shows how loans backed with slaves as property fueled slavery from the colonial era through the Civil War, and that increased access to credit was key to the explosive growth of capitalism in nineteenth-century America. Credit Nation presents a new vision of American economic history, one where credit markets and liquidity were prioritized from the outset, where property rights and slaves became commodities for creditors' claims, and where legal institutions played a critical role in the Stamp Act crisis and other political episodes of the founding period.

Geophysical Abstracts

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Author :
Publisher :
ISBN 13 :
Total Pages : 1190 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Geophysical Abstracts by :

Download or read book Geophysical Abstracts written by and published by . This book was released on 1958 with total page 1190 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Problematic Fossil Taxa

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Publisher :
ISBN 13 :
Total Pages : 314 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Problematic Fossil Taxa by : Antoni Hoffman

Download or read book Problematic Fossil Taxa written by Antoni Hoffman and published by . This book was released on 1986 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Problematic fossils--those groups of organisms that do not fit conveniently into any existing phylum--play a pivotal role in the reconstruction of the history of life, being in effect "early experiments." This lavishly illustrated volume provides careful analyses and descriptions--in anatomical, functional, and developmental terms--of most of the major problematic fossil taxa. Sixteen original papers, written by internationally recognized scholars, discuss the features that make these taxa problematic and that provide clues to their phylogenetic relationships. Since Precambrian groups have been well covered in the existing literature, Hoffman and Nitecki focus on Paleozoic, and especially Early Paleozoic organisms, although Precambrian biota are also discussed.

Journal of the Society of Comparative Legislation

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Publisher :
ISBN 13 :
Total Pages : 598 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis Journal of the Society of Comparative Legislation by : Society of Comparative Legislation

Download or read book Journal of the Society of Comparative Legislation written by Society of Comparative Legislation and published by . This book was released on 1908 with total page 598 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes an annual "Review of legislation".

Problems of the War

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Publisher :
ISBN 13 :
Total Pages : 220 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Problems of the War by : Grotius Society

Download or read book Problems of the War written by Grotius Society and published by . This book was released on 1917 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volumes for 1916-1917 include the Reports of the 1st-2nd annual general meeting of the society.

Kagan Cooperative Learning

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Publisher :
ISBN 13 : 9781933445403
Total Pages : pages
Book Rating : 4.4/5 (454 download)

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Book Synopsis Kagan Cooperative Learning by : Spencer Kagan

Download or read book Kagan Cooperative Learning written by Spencer Kagan and published by . This book was released on 2015-05 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Wild Flowers of the Mediterranean

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Author :
Publisher : Christopher Helm Publishers, Incorporated
ISBN 13 : 9780713670158
Total Pages : 560 pages
Book Rating : 4.6/5 (71 download)

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Book Synopsis Wild Flowers of the Mediterranean by : Marjorie Blamey

Download or read book Wild Flowers of the Mediterranean written by Marjorie Blamey and published by Christopher Helm Publishers, Incorporated. This book was released on 2004 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the standard field guide to the flowers, fruit trees, grasses and ferns found in the countries bordering the Mediterranean. It covers Portugal, Spain, France, Corsica, Italy, Sardinia, Sicily, the Balkans, Greece, Crete, Cyprus, Turkey, Syria, Lebanon, Israel, Egypt, Libya, Tunisia, Algeria and Morocco - in all over 2500 plant species are described. Introductory chapters cover the general ecology and climate of the region, and describe the structure of the book and how to use it. Illustrated by renowned botanical artist Marjorie Blamey, and written by leading field botanist Christopher Grey-Wilson, this field guide will enable anyone to identify the wild plants found in this lovely and diverse region.

Rails 4 Test Prescriptions

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Publisher :
ISBN 13 : 9781941222195
Total Pages : 334 pages
Book Rating : 4.2/5 (221 download)

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Book Synopsis Rails 4 Test Prescriptions by : Noel Rappin

Download or read book Rails 4 Test Prescriptions written by Noel Rappin and published by . This book was released on 2014-12-13 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: Does your Rails code suffer from bloat, brittleness, or inaccuracy? Cure these problems with a regular dose of test-driven development. Rails 4 Test Prescriptions is a comprehensive guide to how tests can help you design and write better Rails applications. In this completely revised edition, you'll learn why testing works and how to test effectively using Rails 4, Minitest 5, and RSpec 3, as well as popular testing libraries such as factory_girl and Cucumber. Do what the doctor ordered to make your applications feel all better. Side effects may include better code, fewer bugs, and happier developers. Your Ruby on Rails application is sick. Deadlines are looming, but every time you make the slightest change to the code, something else breaks. Nobody remembers what that tricky piece of code was supposed to do, and nobody can tell what it actually does. Plus, it has bugs. You need test-driven development, a process for improving the design, maintainability, and long-term viability of software. Containing both practical code examples and discussion of why testing works, this book starts with the most basic features delivered as part of core Ruby on Rails. Once you've integrated those features into your coding practice, you'll learn how to use popular third-party testing tools such as RSpec, Mocha, Cucumber, and factory_girl. You'll test the component parts of a Rails application, including the back-end model logic and the front-end display logic. Using Rails examples, you'll learn how to use testing to enable your code to respond better to future change. Plus, you'll see how to handle real-world testing situations. This completely revised edition contains a new tutorial, as well as new examples throughout the book. Many chapters, including the JavaScript chapter, have undergone major changes to reflect new tools and new practices. And there are brand new chapters on testing for security, and testing external services. What You Need:Ruby 2.1, Rails 4

Amber Flame

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Publisher : Leisure Books
ISBN 13 : 9780843925807
Total Pages : 363 pages
Book Rating : 4.9/5 (258 download)

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Book Synopsis Amber Flame by : Hannah Howell

Download or read book Amber Flame written by Hannah Howell and published by Leisure Books. This book was released on 1988 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: Captured in a Scottish border raid and held for ransom by her ancestral enemies, bewitching Storm Eldon trusted Tavis Maclagan's vow not to harm her, but he would stop at nothing to get her into his bed. Undeterred by her fiery temper, he silenced her sharp tongue with honeyed kisses, until the hatred in her heart turned into burning love.