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Fairness And International Taxation Star Crossed Lovers
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Book Synopsis Fairness and International Taxation: Star-crossed Lovers?. by : F. Debelva
Download or read book Fairness and International Taxation: Star-crossed Lovers?. written by F. Debelva and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article demonstrates that despite its importance as a normative criterion for the international tax system, it is difficult to apply the standard of fairness for several reasons, including the lack of a general accepted definition thereof. Moreover, additional difficulties arise due to the nature of the tax system at both the national and international level. These difficulties are illustrated by benchmarking the recent developments at the international level against the normative criterion of fairness under several interpretations of this criterion.
Book Synopsis Fairness and International Taxation by : Filip Debelva
Download or read book Fairness and International Taxation written by Filip Debelva and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article demonstrates that despite its importance as a normative criterion for the international tax system, it is difficult to apply the standard of fairness for several reasons, including the lack of a general accepted definition thereof. Moreover, additional difficulties arise due to the nature of the tax system at both the national and international level. These difficulties are illustrated by benchmarking the recent developments at the international level against the normative criterion of fairness under several interpretations of this criterion.Full-text Paper.
Book Synopsis Justice, Equality and Tax Law by : Nevia Čičin-Šain
Download or read book Justice, Equality and Tax Law written by Nevia Čičin-Šain and published by Linde Verlag GmbH. This book was released on 2022-10-05 with total page 638 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
Book Synopsis Special Features of the UN Model Convention by : Anna Binder
Download or read book Special Features of the UN Model Convention written by Anna Binder and published by Linde Verlag GmbH. This book was released on 2019-10-01 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amending the UN Model Convention. Compared to the OECD Model Convention, the UN Model Convention aims at giving more weight to the source principle. Popular examples are the PE definition in the UN Model which provides for a lower threshold than Article 5 of the OECD Model or Article 12A on Fees for Technical Services which has been introduced with the latest amendment of the UN Model Convention 2017 and allows for a withholding tax to be levied on payments to non-residents when the payer of the fee is a resident of that contracting State irrespective of where the services are provided. Interestingly, in the discussions of the tax challenges arising from the digitalization of the economy, the OECD and the G20 are also exploring options to allocate more taxing rights to the jurisdiction of the customer and/or user, i.e., the ‘market jurisdictions’. As this has traditionally been the focus of the UN Model Convention, its unique features and developing countries’ practices could be taken into account when exploring new nexus rules that are not constrained by the physical presence requirement. This book contains the master’s theses of the full-time LL.M. program 2018-2019 for which ‘Special Features of the UN Model Convention’ has been chosen as the general topic. With this book, the authors and editors do not aim at discussing each article of the UN Model Convention but rather focus on the unique features of the UN Model Convention, which are explored in detail. This is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS project on the UN Model.
Book Synopsis The Concept of Permanent Establishment in the Insurance Business by : Daniele Frescurato
Download or read book The Concept of Permanent Establishment in the Insurance Business written by Daniele Frescurato and published by Kluwer Law International B.V.. This book was released on 2021-04-22 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.
Book Synopsis The Routledge Handbook of Transatlantic Relations by : Elaine Fahey
Download or read book The Routledge Handbook of Transatlantic Relations written by Elaine Fahey and published by Taylor & Francis. This book was released on 2023-07-31 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Handbook of Transatlantic Relations is an essential and comprehensive reference for the regulation of transatlantic relations across a range of subjects, bringing together contributions from scholars, policy makers, lawyers and political scientists. Future oriented in a range of fields, it probes the key technical, procedural and policy issues for the US of dealing with, negotiating, engaging and law-making with the EU, taking a broad interdisciplinary perspective including international relations, politics, political economic and law, EU external relations law and international law and assesses the external consequences of transatlantic relations in a systematic and comprehensive fashion. The transatlantic relationship constitutes one of the most established and far-reaching democratic alliances globally, and which has propelled multilateralism, trade regulation and the EU-US relationship in global challenges. The different contributions will propose solutions to overcome these problems and help us understand the shifting transatlantic agenda in diverse areas from human rights, to trade, and security, and the capacity of the transatlantic relationship to set new international agendas, standards and rules. The Routledge Handbook of Transatlantic Relations will be a key reference for scholars, students and practitioners of Transatlantic Relations/EU-US relations, EU External Relations law, EU rule-making, EU Security law and more broadly to global governance, International law, international political economy and international relations.
Book Synopsis A Summer Like No Other by : Elodie Nowodazkij
Download or read book A Summer Like No Other written by Elodie Nowodazkij and published by Elodie Nowodazkij. This book was released on 2015-07-27 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dive into a whirlwind of romance, dance, and undeniable attraction with the sizzling young adult romance, "A Summer Like No Other", where a very off-limits brother's best friend may be breaking the bro code. Currently, we are offering this spellbinding tale of forbidden love for FREE! She’s his best friend’s little sister. He’s the biggest player of them all. They shouldn’t be together. But this summer’s just too tempting. Emilia Moretti, a sixteen-year-old ballet dancer, is all set for a summer of perfect pirouettes and the quest to find her birth parents. But an unexpected twist threatens to shatter her plans—Nick Grawsky. He's her brother's best friend, the consummate player, and the one guy Emilia should forget. But this summer, forgetting just got a whole lot harder. Nick Grawsky, a charismatic professional dancer, is living a dual life. Striving to follow his dancing dreams while combating his father's expectations of a legal career, he's got enough on his plate. And then there's Emilia—the girl he can't have, the girl he can't stop thinking about. Bound by the unspoken bro code with his best friend Roberto, Nick knows Emilia is off-limits. But what happens when the rhythm of the heart drowns out the voice of reason? In this intoxicating dance of desire and restraint, "A Summer Like No Other" captures the essence of a quintessential brother's best friend romance, set against the vibrant backdrop of a New York summer. With the heart-pounding allure of forbidden love and the captivating world of ballet, this story will pull you in and refuse to let go. Critics rave about it as a "beautiful teen romance" that keeps you on your edge of your seat. It's more than just a love story—it's a roller coaster ride of emotions, a symphony of moving parts, and a dance that's as complicated as it is beautiful. Will Emilia and Nick manage to navigate the tricky choreography of their tangled emotions? Or will the bro code and their own fears lead to a finale they're not ready for? Experience the passion, the heartbreak, and the thrill of first love with "A Summer Like No Other". Don't miss this chance to own a piece of this scintillating brother's best friend romance for FREE. Indulge in a summer love story that promises to be like no other!
Book Synopsis Still Failing at Fairness by : David Sadker
Download or read book Still Failing at Fairness written by David Sadker and published by Simon and Schuster. This book was released on 2009-04-28 with total page 769 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite decades of effort to create fair classrooms and schools, gender bias is alive and well, and in some ways growing. School practices continue to send boys and girls down different life paths, too often treating them not as different genders but as different species. Teachers and parents often miss the subtle signs of sexism in classrooms. Through firsthand observations and up-to-the-minute research, Still Failing at Fairness brings the gender issue into focus. The authors provide an in-depth account of how girls' and boys' educations are compromised from elementary school through college, and offer practical advice for teachers and parents who want to make a positive difference. The authors examine today's pressing issues -- the lack of enforcement for Title IX, the impact of the backlash against gender equity, the much-hyped "boys' crisis," hardwired brain differences, and the recent growth of singlesex public schools. This book documents how teaching, current testing practices, and subtle cultural attitudes continue to short-circuit both girls and boys of every race, social class, and ethnicity. Hard-hitting and remarkably informative, Still Failing at Fairness is "a fascinating look into America's classrooms" (National Association of School Psychologists).
Book Synopsis Still Star-Crossed by : Melinda Taub
Download or read book Still Star-Crossed written by Melinda Taub and published by Delacorte Press. This book was released on 2013-07-09 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now an ABC TV show from producer Shonda Rhimes! Discover what happened after the tragic deaths of Romeo and Juliet, as mysterious figures in Verona are determined to reignite the feud between the Montagues and the Capulets. In fair Verona, enemies still walk the streets. Two news hearts. Same two families. The fight to the altar is about to happen. All. Over. Again. This homage to the classic Shakespearean tale of Romeo and Juliet will have readers pining for a star-crossed love of their very own. “A recipe for escapist television that Shondaland has perfected.” —The Hollywood Reporter on the TV adaptation
Download or read book Life written by Keith Richards and published by Little, Brown. This book was released on 2010-11-12 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: The long-awaited autobiography of Keith Richards, guitarist, songwriter, singer, and founding member of the Rolling Stones. With The Rolling Stones, Keith Richards created the songs that roused the world, and he lived the original rock and roll life. Now, at last, the man himself tells his story of life in the crossfire hurricane. Listening obsessively to Chuck Berry and Muddy Waters records, learning guitar and forming a band with Mick Jagger and Brian Jones. The Rolling Stones's first fame and the notorious drug busts that led to his enduring image as an outlaw folk hero. Creating immortal riffs like the ones in "Jumping Jack Flash" and "Honky Tonk Women." His relationship with Anita Pallenberg and the death of Brian Jones. Tax exile in France, wildfire tours of the U.S., isolation and addiction. Falling in love with Patti Hansen. Estrangement from Jagger and subsequent reconciliation. Marriage, family, solo albums and Xpensive Winos, and the road that goes on forever. With his trademark disarming honesty, Keith Richard brings us the story of a life we have all longed to know more of, unfettered, fearless, and true.
Book Synopsis The Great Tax Wars by : Steven R. Weisman
Download or read book The Great Tax Wars written by Steven R. Weisman and published by Simon and Schuster. This book was released on 2004-10-26 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: A major work of history, The Great Tax Wars is the gripping, epic story of six decades of often violent conflict over wealth, power, and fairness that gave America the income tax. It's the story of a tumultuous period of radical change, from Abraham Lincoln and the Civil War through the progressive era under Theodore Roosevelt and ending with Woodrow Wilson and World War I. During these years of upheaval, America was transformed from an agrarian society into a mighty industrial nation, great fortunes were amassed, farmers and workers rebelled, class war was narrowly averted, and America emerged as a global power. The Great Tax Wars features an extraordinary cast of characters, including the men who built the nation's industries and the politicians and reformers who battled them -- from J. P. Morgan and Andrew Carnegie to Lincoln, T.R., Wilson, William Jennings Bryan, and Eugene Debs. From their ferocious battles emerged a more flexible definition of democracy, economic justice, and free enterprise largely framed by a more progressive tax system. In this groundbreaking book, Weisman shows how the ever controversial income tax transformed America and how today's debates about the tax echo those of the past.
Download or read book Star-Crossed written by Barbara Dee and published by Aladdin. This book was released on 2018-03-13 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Twelve-year-old Mattie wrestles with her crush on Gemma as they participate in their school production of Romeo and Juliet in what School Library Journal calls “a fine choice for middle school libraries in need of an accessible LGBTQ stories.” Twelve-year-old Mattie is thrilled when she learns the eighth grade play will be Romeo and Juliet. In particular, she can’t wait to share the stage with Gemma Braithwaite, who has been cast as Juliet. Gemma is brilliant, pretty—and British!—and Mattie starts to see her as more than just a friend. But Mattie has also had an on/off crush on her classmate Elijah since, well, forever. Is it possible to have a crush on both boys AND girls? If that wasn’t enough to deal with, things offstage are beginning to resemble their own Shakespearean drama: the cast is fighting, and the boy playing Romeo may not be up to the challenge of the role. And due to a last-minute emergency, Mattie is asked to step up and take over the leading role—opposite Gemma’s Juliet—just as Mattie’s secret crush starts to become not-so-secret in her group of friends. In this funny, sweet, and clever look at the complicated nature of middle school romance, Mattie learns how to become a lead player in her own life.
Download or read book Goddess written by Josephine Angelini and published by Harper Collins. This book was released on 2013-05-28 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: International bestselling author Josephine Angelini concludes her action-packed Starcrossed trilogy with Goddess—a romantically-charged page-turner that Newsday raved was a "clever reworking of Greek mythology." After Helen Hamilton accidentally unleashes the violent gods from their captivity on Olympus, she and her friends must imprison them before their thirst for war—and blood—take over the world. But the gods' fury already has a body count, and time is running out. With Lucas Delos's life hanging in the balance, and their once-solid group of friends now divided, Helen must face this battle alone, while also deciding who has her heart—Lucas, or the possible Tyrant, Orion. With a masterfully-woven plot and epically-high stakes, the compelling twists and turns in Goddess will leave readers completely spellbound.
Download or read book Economic Dignity written by Gene Sperling and published by Penguin. This book was released on 2021-10-12 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: “Timely and important . . . It should be our North Star for the recovery and beyond.” —Hillary Clinton “Sperling makes a forceful case that only by speaking to matters of the spirit can liberals root their belief in economic justice in people’s deepest aspirations—in their sense of purpose and self-worth.” —The New York Times When Gene Sperling was in charge of coordinating economic policy in the Obama White House, he found himself surprised when serious people in Washington told him that the Obama focus on health care was a distraction because it was “not focused on the economy.” How, he asked, was the fear felt by millions of Americans of being one serious illness away from financial ruin not considered an economic issue? Too often, Sperling found that we measured economic success by metrics like GDP instead of whether the economy was succeeding in lifting up the sense of meaning, purpose, fulfillment, and security of people. In Economic Dignity, Sperling frames the way forward in a time of wrenching change and offers a vision of an economy whose guiding light is the promotion of dignity for all Americans.
Book Synopsis A Basic Guide to Exporting by : Jason Katzman
Download or read book A Basic Guide to Exporting written by Jason Katzman and published by Skyhorse Publishing Inc.. This book was released on 2011-03-23 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here is practical advice for anyone who wants to build their business by selling overseas. The International Trade Administration covers key topics such as marketing, legal issues, customs, and more. With real-life examples and a full index, A Basic Guide to Exporting provides expert advice and practical solutions to meet all of your exporting needs.
Book Synopsis Murder in Miniature at Honeychurch Hall by : Hannah Dennison
Download or read book Murder in Miniature at Honeychurch Hall written by Hannah Dennison and published by Constable. This book was released on 2021-11-04 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Just the thing to chase the blues away' M. C. Beaton When a body found on the Honeychurch Hall estate proves to be that of a villager who had supposedly moved to Ireland years earlier, tongues start wagging and theories abound. Charlie Green had always been a rogue. Although Charlie's demise happened well before Kat's arrival, Kat is drawn into the mystery when she finds two rare miniature portraits hidden inside a custom-made dollhouse of Honeychurch Hall. And then Charlie's aunt suffers a mysterious fatal fall and suspicion lands on a stranger who is holidaying in the newly installed shepherd's hut in the walled garden -- one of Lady Lavinia's latest hare-brained moneymaking schemes. Although there is something off about the tourist, Kat believes the culprit is fellow antique dealer. With tales of blackmail, infidelity and greed gripping the small community, past and present collide and Kat realises that the miniatures harbour a vital secret that one particular person is willing to kill for. Praise for Hannah Dennison: 'The perfect classic English village mystery but with the addition of charm, wit and a thoroughly modern touch' Rhys Bowen 'Downton Abbey was yesterday. Murder at Honeychurch Hall lifts the lid on today's grand country estate in all its tarnished, scheming, inbred, deranged glory' Catriona McPherson 'Will delight fans and new readers alike' People's Friend 'A fun read' Carola Dunn 'Sparkles like a glass of Devon cider on a summer afternoon' Elizabeth Duncan
Book Synopsis It Happened at the Fair by : Deeanne Gist
Download or read book It Happened at the Fair written by Deeanne Gist and published by Simon and Schuster. This book was released on 2013-04-30 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cullen McNamara gambles everything to display his latest invention at the Chicago World's Fair, but in order to communicate with potential buyers over the noise, he hires Della Wentworth to teach him to lip-read.
