La Territorialite De Limpot Sur Les Societes Dans Leconomie Numerique

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La territorialité de l'impôt sur les sociétés dans l'économie numérique

Author : Camille Marpillat
Publisher : Éditions Larcier
ISBN 13 : 2807906419
Total Pages : 90 pages
Book Rating : 4.8/5 (79 download)

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Book Synopsis La territorialité de l'impôt sur les sociétés dans l'économie numérique by : Camille Marpillat

Download or read book La territorialité de l'impôt sur les sociétés dans l'économie numérique written by Camille Marpillat and published by Éditions Larcier. This book was released on 2018-06-11 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: Économie numérique et territorialité semblent être des expressions antinomiques. Pourtant, le droit fiscal tente d’appréhender les revenus issus du digital, rattachés à des acteurs nomades, en arguant de frontières physiques qu’ils ignorent. Dans ce contexte, les administrations fiscales ne sont plus à même de remplir leur rôle de perceptrice de l’impôt d’autant plus lorsqu’elles sont confrontées aux puissants géants du numérique en position dominante sur leurs différents marchés. Face aux difficultés grandissantes de la fiscalité et des principes qui la compose, des solutions d’urgence mais aussi de fond, que cet ouvrage a vocation à identifier et analyser pour ce qui est du principe de territorialité de l’impôt sur les sociétés, se précisent. Pourtant, force est de constater que les évolutions sont lentes face à un secteur en pleine croissance, en sus, synonyme de rapidité. Cependant, les initiatives nationales et internationales se multiplient et l’opinion publique attend des actions rapides suite aux récentes affaires médiatiques qui ont notamment révélées les pratiques d’optimisation fiscales des GAFA. Ainsi, les acteurs du numérique doivent se préparer aux transformations et changements à venir de la fiscalité pour s’y adapter et se couvrir des risques qu’ils représentent pour eux. L’avenir de la territorialité de l’impôt sur les sociétés telle que nous la connaissons aujourd’hui est plus qu’incertain dans un monde économique sans frontière et l’avènement du numérique n’est que le catalyseur de ce phénomène. Dans un esprit de synthèse, cet ouvrage revient sur les difficultés rencontrées par le principe de territorialité de l’impôt sur les sociétés, face aux acteurs du digital, tant sur le plan français qu’international et sur les solutions envisagées et envisageables pour faire évoluer ce principe afin de permettre aux États de taxer les revenus issus de ce nouveau secteur. Les pistes d’une fiscalité harmonisée au sein de l’Union européenne ou d’un projet spécifique à ce domaine au niveau de cette institution supra-nationale sont privilégiées bien que leur mise en œuvre semble, à ce stade, difficile.

Digital Labor

Author : Trebor Scholz
Publisher : Routledge
ISBN 13 : 0415896940
Total Pages : 274 pages
Book Rating : 4.4/5 (158 download)

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Book Synopsis Digital Labor by : Trebor Scholz

Download or read book Digital Labor written by Trebor Scholz and published by Routledge. This book was released on 2013 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Digital Labor' asks whether life on the Internet is mostly work, or play. We tweet, we tag photos, we link, we review books, we comment on blogs, we remix media and we upload video to create much of the content that makes up the web.

Proceedings of the 21st Congress of the International Ergonomics Association (IEA 2021)

Author : Nancy L. Black
Publisher : Springer Nature
ISBN 13 : 303074602X
Total Pages : 830 pages
Book Rating : 4.0/5 (37 download)

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Book Synopsis Proceedings of the 21st Congress of the International Ergonomics Association (IEA 2021) by : Nancy L. Black

Download or read book Proceedings of the 21st Congress of the International Ergonomics Association (IEA 2021) written by Nancy L. Black and published by Springer Nature. This book was released on 2021-04-30 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the proceedings of the 21st Congress of the International Ergonomics Association (IEA 2021), held online on June 13-18, 2021. By highlighting the latest theories and models, as well as cutting-edge technologies and applications, and by combining findings from a range of disciplines including engineering, design, robotics, healthcare, management, computer science, human biology and behavioral science, it provides researchers and practitioners alike with a comprehensive, timely guide on human factors and ergonomics. It also offers an excellent source of innovative ideas to stimulate future discussions and developments aimed at applying knowledge and techniques to optimize system performance, while at the same time promoting the health, safety and wellbeing of individuals. The proceedings include papers from researchers and practitioners, scientists and physicians, institutional leaders, managers and policy makers that contribute to constructing the Human Factors and Ergonomics approach across a variety of methodologies, domains and productive sectors. This volume includes papers addressing the following topics: Activity Theories for Work Analysis and Design (ATWAD), Organisation design and management (ODAM), Ergonomic Work Analysis and Training (EWAT), Systems HF/E, HF/E Education and Professional Certification Development.

Language Rights in Canada

Author : Michel Bastarache
Publisher : Editions Y. Blais
ISBN 13 :
Total Pages : 588 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Language Rights in Canada by : Michel Bastarache

Download or read book Language Rights in Canada written by Michel Bastarache and published by Editions Y. Blais. This book was released on 1987 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Women, Religion, and the Gift

Author : Morny Joy
Publisher : Springer
ISBN 13 : 3319431897
Total Pages : 258 pages
Book Rating : 4.3/5 (194 download)

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Book Synopsis Women, Religion, and the Gift by : Morny Joy

Download or read book Women, Religion, and the Gift written by Morny Joy and published by Springer. This book was released on 2016-10-19 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces the special dynamics of women and their close relationships with the gift in both past and contemporary religious settings. Written from a cross-cultural perspective, it challenges depictions of women’s roles in religion where they have been relegated to compliance with specifically designated gendered attributes. The different chapters contest the resultant stereotypes that deny women agency. Each chapter describes women as engaged in an aspect of religion, from that of ritual specialists, to benefactors and patrons, or even innovators. The volume examines topics such as sainthood and sacrifice so as to refine these ideas in constructive ways that do not devalue women. It also examines the meaning of the term “gift” today, embracing the term in both figurative and literal ways. Such a collection of diverse women’s writings and activities provides a significant contribution to their quest for recognition, and also suggests ways this can be understood and realized today.

Culture: urban future

Author : UNESCO
Publisher : UNESCO Publishing
ISBN 13 : 9231001701
Total Pages : 304 pages
Book Rating : 4.2/5 (31 download)

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Book Synopsis Culture: urban future by : UNESCO

Download or read book Culture: urban future written by UNESCO and published by UNESCO Publishing. This book was released on 2016-12-31 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report presents a series of analyses and recommendations for fostering the role of culture for sustainable development. Drawing on a global survey implemented with nine regional partners and insights from scholars, NGOs and urban thinkers, the report offers a global overview of urban heritage safeguarding, conservation and management, as well as the promotion of cultural and creative industries, highlighting their role as resources for sustainable urban development. Report is intended as a policy framework document to support governments in the implementation of the 2030 Agenda for Sustainable Urban Development and the New Urban Agenda.

Is Critique Secular?

Author : Talal Asad
Publisher : Fordham Univ Press
ISBN 13 : 082325237X
Total Pages : 166 pages
Book Rating : 4.8/5 (232 download)

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Book Synopsis Is Critique Secular? by : Talal Asad

Download or read book Is Critique Secular? written by Talal Asad and published by Fordham Univ Press. This book was released on 2013-05-09 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume interrogates settled ways of thinking about the seemingly interminable conflict between religious and secular values in our world today. What are the assumptions and resources internal to secular conceptions of critique that help or hinder our understanding of one of the most pressing conflicts of our times? Taking as their point of departure the question of whether critique belongs exclusively to forms of liberal democracy that define themselves in opposition to religion, these authors consider the case of the “Danish cartoon controversy” of 2005. They offer accounts of reading, understanding, and critique for offering a way to rethink conventional oppositions between free speech and religious belief, judgment and violence, reason and prejudice, rationality and embodied life. The book, first published in 2009, has been updated for the present edition with a new Preface by the authors.

Revisiting Moroccan Migrations

Author : Mohammed Berriane
Publisher : Routledge
ISBN 13 : 1317215303
Total Pages : 232 pages
Book Rating : 4.3/5 (172 download)

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Book Synopsis Revisiting Moroccan Migrations by : Mohammed Berriane

Download or read book Revisiting Moroccan Migrations written by Mohammed Berriane and published by Routledge. This book was released on 2018-02-02 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the 20th century, Morocco has become one of the world’s major emigration countries. But since 2000, growing immigration and settlement of migrants from sub-Saharan Africa, the Middle East, and Europe confronts Morocco with an entirely new set of social, cultural, political and legal issues. This book explores how continued emigration and increasing immigration is transforming contemporary Moroccan society, with a particular emphasis on the way the Moroccan state is dealing with shifting migratory realities. The authors of this collective volume embark on a dialogue between theory and empirical research, showcasing how contemporary migration theories help understanding recent trends in Moroccan migration, and, vice-versa, how the specific Moroccan case enriches migration theory. This perspective helps to overcome the still predominant Western-centric research view that artificially divide the world into ‘receiving’ and ‘sending’ countries and largely disregards the dynamics of and experiences with migration in countries in the Global South. This book was previously published as a special issue of The Journal of North African Studies.

Saints of the Atlas

Author : Ernest Gellner
Publisher : ACLS History E-Book Project
ISBN 13 : 9781597404631
Total Pages : 0 pages
Book Rating : 4.4/5 (46 download)

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Book Synopsis Saints of the Atlas by : Ernest Gellner

Download or read book Saints of the Atlas written by Ernest Gellner and published by ACLS History E-Book Project. This book was released on 2008-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Berlin Reader

Author : Matthias Bernt
Publisher : transcript Verlag
ISBN 13 : 383942478X
Total Pages : 281 pages
Book Rating : 4.8/5 (394 download)

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Book Synopsis The Berlin Reader by : Matthias Bernt

Download or read book The Berlin Reader written by Matthias Bernt and published by transcript Verlag. This book was released on 2014-03-31 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: By drawing together widely dispersed yet central writings, the Berlin Reader is an essential resource for everyone interested in urban development in one of the most interesting and important metropolises in Europe. It provides scholars as well as students, journalists and visitors with an overview of the most central discussions on the tremendous changes Berlin experienced since the fall of the wall. It covers a wide range of issues, including inner city renewal, housing and the local economy, gentrification and other urban conflicts. The book breaks ground in two dimensions: first, by offering also non-German speakers an insight into the very controversial debates after reunification, and, second, by highlighting the ambivalent consequences of Berlin's urban transformation in the past decades.

Power from the North

Author : Caroline Desbiens
Publisher : UBC Press
ISBN 13 : 0774824190
Total Pages : 313 pages
Book Rating : 4.7/5 (748 download)

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Book Synopsis Power from the North by : Caroline Desbiens

Download or read book Power from the North written by Caroline Desbiens and published by UBC Press. This book was released on 2013-05-03 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the 1970s, Hydro-Québec declared in a publicity campaign “We Are Hydro-Québécois.” The slogan symbolized the extent to which hydroelectric development in the North had come to both reflect and fuel French Canada’s aspirations. The slogan helped Quebecers relate to the province’s northern territory and to accept the exploitation of its resources. In Power from the North, Caroline Desbiens explores how this culture of hydroelectricity helped shape the landscape during the first phase of the James Bay hydroelectric project. Policy makers and citizens did not, she argues, view those who built the dams as mere workers – they saw them as pioneers in a previously uninhabited land now inscribed with the codes of culture and spectacle. This insightful work shows that if Quebec hopes to engage in truly sustainable resource development, all actors must bring an awareness of their cultural histories and visions of nature, North, and nation to the negotiating table.

Informing Cultural Policy

Author : J. Mark Davidson Schuster
Publisher : Routledge
ISBN 13 :
Total Pages : 336 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Informing Cultural Policy by : J. Mark Davidson Schuster

Download or read book Informing Cultural Policy written by J. Mark Davidson Schuster and published by Routledge. This book was released on 2002 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: In any policy arena, the crafting of effective policy depends on the quality of the information infrastructure that is available to the participants in that arena. Such an information infrastructure is designed, developed, and managed as a critical element in policy formulation and implementation. While various attempts have been made to map the extent of the existing cultural policy information infrastructure in the United States, no structured attempt has been made to conduct a cross-national analysis intended to draw on the more highly developed models already in operation elsewhere.A cross-national comparative look provides valuable information on how this infrastructure has evolved, on what has succeeded and what has had less success, on what is sustainable and what is not, and on how the range of interests of the various individuals and institutions involved in the cultural policy arena can best be accommodated through careful design of the information infrastructure.In Informing Cultural Policy, international cultural policy scholar and researcher J. Mark Schuster relates the findings of a study that took him from North America to Europe to gain understanding of the cultural policy information infrastructure in place abroad. His findings are structured into a taxonomy that organizes the array of research and information models operating throughout the world into a logical framework for understanding how the myriad cultural agencies collect, analyze, and disseminate cultural policy data. Schuster discusses private- and public-sector models, including research divisions of government cultural funding agencies, national statistics agencies, independent nonprofit research institutes, government-designated university-based research centers, private consulting firms, cultural "observatories," non-institutional networks, research programs, and publications. For each case study undertaken, the author provides the Internet address, names, and information for key contacts, and background documents consulted.

Linguistic Diversity in Canadian Society

Author : Regna Darnell
Publisher : Linguistic Research
ISBN 13 :
Total Pages : 318 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Linguistic Diversity in Canadian Society by : Regna Darnell

Download or read book Linguistic Diversity in Canadian Society written by Regna Darnell and published by Linguistic Research. This book was released on 1971 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Sahara and Sudan

Author : Gustav Nachtigal
Publisher : C. HURST & CO. PUBLISHERS
ISBN 13 : 9780903983969
Total Pages : 564 pages
Book Rating : 4.9/5 (839 download)

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Book Synopsis Sahara and Sudan by : Gustav Nachtigal

Download or read book Sahara and Sudan written by Gustav Nachtigal and published by C. HURST & CO. PUBLISHERS. This book was released on 1971 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Constructive Ergonomics

Author : Pierre Falzon
Publisher : CRC Press
ISBN 13 : 1482235633
Total Pages : 286 pages
Book Rating : 4.4/5 (822 download)

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Book Synopsis Constructive Ergonomics by : Pierre Falzon

Download or read book Constructive Ergonomics written by Pierre Falzon and published by CRC Press. This book was released on 2014-09-26 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: The goal for ergonomics has always been to adapt work, work environments, and machines to humans. But is this goal still sufficient? Does it satisfy the needs of the individual or of societies and organizations as they operate now? Constructive Ergonomics provides an answer to these questions. Rooted both in the academic world and in the world of p

Proceedings of the 21st Congress of the International Ergonomics Association (IEA 2021)

Author : Nancy L. Black
Publisher : Springer Nature
ISBN 13 : 3030746143
Total Pages : 865 pages
Book Rating : 4.0/5 (37 download)

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Book Synopsis Proceedings of the 21st Congress of the International Ergonomics Association (IEA 2021) by : Nancy L. Black

Download or read book Proceedings of the 21st Congress of the International Ergonomics Association (IEA 2021) written by Nancy L. Black and published by Springer Nature. This book was released on 2021-06-12 with total page 865 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the proceedings of the 21st Congress of the International Ergonomics Association (IEA 2021), held online on June 13-18, 2021. By highlighting the latest theories and models, as well as cutting-edge technologies and applications, and by combining findings from a range of disciplines including engineering, design, robotics, healthcare, management, computer science, human biology and behavioral science, it provides researchers and practitioners alike with a comprehensive, timely guide on human factors and ergonomics. It also offers an excellent source of innovative ideas to stimulate future discussions and developments aimed at applying knowledge and techniques to optimize system performance, while at the same time promoting the health, safety and wellbeing of individuals. The proceedings include papers from researchers and practitioners, scientists and physicians, institutional leaders, managers and policy makers that contribute to constructing the Human Factors and Ergonomics approach across a variety of methodologies, domains and productive sectors. This volume includes papers addressing the following topics: Working with Computer Systems, Human Modelling and Simulation, Neuroergonomics, Biomechanics, Affective Design, Anthropometry, Advanced Imaging.

Restoring the Balance

Author : Gail Guthrie Valaskakis
Publisher : Univ. of Manitoba Press
ISBN 13 : 0887553613
Total Pages : 379 pages
Book Rating : 4.8/5 (875 download)

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Book Synopsis Restoring the Balance by : Gail Guthrie Valaskakis

Download or read book Restoring the Balance written by Gail Guthrie Valaskakis and published by Univ. of Manitoba Press. This book was released on 2009 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Nations peoples believe the eagle flies with a female wing and a male wing, showing the importance of balance between the feminine and the masculine in all aspects of individual and community experiences. Centuries of colonization, however, have devalued the traditional roles of First Nations women, causing a great gender imbalance that limits the abilities of men, women, and their communities in achieving self-actualization.Restoring the Balance brings to light the work First Nations women have performed, and continue to perform, in cultural continuity and community development. It illustrates the challenges and successes they have had in the areas of law, politics, education, community healing, language, and art, while suggesting significant options for sustained improvement of individual, family, and community well-being. Written by fifteen Aboriginal scholars, activists, and community leaders, Restoring the Balance combines life histories and biographical accounts with historical and critical analyses grounded in traditional thought and approaches. It is a powerful and important book.