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Resumen De La Propuesta De La Comision Europea Sobre Armonizacion Fiscal
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Book Synopsis Resumen de la propuesta de la Comisión Europea sobre armonización fiscal by :
Download or read book Resumen de la propuesta de la Comisión Europea sobre armonización fiscal written by and published by . This book was released on 1987 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis La fiscalidad del ahorro en la Unión Europea by : Santiago Álvarez García
Download or read book La fiscalidad del ahorro en la Unión Europea written by Santiago Álvarez García and published by . This book was released on 2001 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Propuesta de la Comisión Europea para la armonización del Impuesto sobre - Sociedades by :
Download or read book Propuesta de la Comisión Europea para la armonización del Impuesto sobre - Sociedades written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Microsoft Word - AO Juan López - Propuesta Comisión Europea ARTÍCULO DE ANÁLISIS Y OPINIÓN 18 de abril de 2011 Juan López Rodríguez Doctor en Derecho Propuesta de la Comisión Europea para la armonización del Impuesto sobre Sociedades El autor explica la necesidad de aumentar la coordinación fiscal entre los Estados miembros de la Unión Europea, y la propuesta, en este sen.
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.
Book Synopsis Under Pressure: The Squeezed Middle Class by : OECD
Download or read book Under Pressure: The Squeezed Middle Class written by OECD and published by OECD Publishing. This book was released on 2019-05-01 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: Middle-class households feel left behind and have questioned the benefits of economic globalisation.
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 957 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.
Book Synopsis Latin American Economic Outlook 2019 Development in Transition by : OECD
Download or read book Latin American Economic Outlook 2019 Development in Transition written by OECD and published by OECD Publishing. This book was released on 2019-09-27 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook 2019: Development in Transition (LEO 2019) presents a fresh analytical approach in the region. It assesses four development traps relating to productivity, social vulnerability, institutions and the environment.
Book Synopsis Governing the Metropolis by : Eduardo Rojas
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.
Book Synopsis Comparative Law for Spanish–English Speaking Lawyers by : S.I. Strong
Download or read book Comparative Law for Spanish–English Speaking Lawyers written by S.I. Strong and published by Edward Elgar Publishing. This book was released on 2016-11-25 with total page 721 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comparative Law for Spanish–English Speaking Lawyers provides practitioners and students of law, in a variety of English- and Spanish- speaking countries, with the information and skills needed to successfully undertake competent comparative legal research and communicate with local counsel and clients in a second language. Written with the purpose of helping lawyers develop the practical skills essential for success in today’s increasingly international legal market, this book aims to arm its readers with the tools needed to translate unfamiliar legal terms and contextualize the legal concepts and practices used in foreign legal systems. Comparative Law for Spanish–English Speaking Lawyers / Derecho comparado para abogados anglo- e hispanoparlantes, escrita en inglés y español, persigue potenciar las habilidades lingüísticas y los conocimientos de derecho comparado de sus lectores. Con este propósito, términos y conceptos jurídicos esenciales son explicados al hilo del análisis riguroso y transversal de selectas jurisdicciones hispano- y angloparlantes. El libro pretende con ello que abogados, estudiantes de derecho y traductores puedan trabajar en una segunda lengua con solvencia y consciencia de las diferencias jurídicas y culturales que afectan a las relaciones con abogados y clientes extranjeros. La obra se complementa con ejercicios individuales y en grupo que permiten a los lectores reflexionar sobre estas divergencias.
Book Synopsis Comparing Regionalisms by : Björn Hettne
Download or read book Comparing Regionalisms written by Björn Hettne and published by . This book was released on 2001 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Unelected Power written by Paul Tucker and published by Princeton University Press. This book was released on 2019-09-10 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tucker presents guiding principles for ensuring that central bankers and other unelected policymakers remain stewards of the common good.
Book Synopsis Pharmaceutical Innovation and Access to Medicines by : OECD
Download or read book Pharmaceutical Innovation and Access to Medicines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2019-01-24 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reviews the important role of medicines in health sytems, describes recent trends in pharmaceutical expenditure and financing, and summarises the approaches used by OECD countries to determine coverage and pricing.
Book Synopsis E-FOOD: Closing the Online Enforcement Gap in the EU Platform Economy by : Maria Jose Plana Casado
Download or read book E-FOOD: Closing the Online Enforcement Gap in the EU Platform Economy written by Maria Jose Plana Casado and published by Springer. This book was released on 2022-08-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Retail is ‘going digital,’ and grocery shopping is no exception. While some businesses are relaying on their corporate website to make the sale, both traditional brick-and-mortar and new disruptive business models are increasingly using online marketplaces to offer their products online. European Union law has been gradually updated to reflect this new reality, with Intellectual Property Rights legislation and Consumer Law leading the way toward a suitable regulatory framework in the Platform Economy. However, the EU has not devised a comprehensive strategy for tackling the challenges posed by the online sale of physical consumer goods, such as effective public enforcement in online environments. In fact, sector-specific legislation, including Food Law, largely ignores online transactions. In this context, the book evaluates the impact that online marketplaces are having on European Union sector-specific legislation and its e-nforcement. The goal is to assess whether the existing regulatory and policy framework are sufficient for promoting compliance and bridging the enforcement gap in the digital single market. Focusing on the e-food market, the book presents a state-of-the-art overview of how online marketplaces are altering EU law and its enforcement by public authorities.
Book Synopsis An Introduction to the History of Mexican Law by : Guillermo Floris Margadant S.
Download or read book An Introduction to the History of Mexican Law written by Guillermo Floris Margadant S. and published by . This book was released on 1983 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Oxford Handbook of Migration Crises by : Dr. Cecilia Menjívar
Download or read book The Oxford Handbook of Migration Crises written by Dr. Cecilia Menjívar and published by Oxford University Press. This book was released on 2019-01-16 with total page 752 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of The Oxford Handbook of Migration Crises is to deconstruct, question, and redefine through a critical lens what is commonly understood as "migration crises." The volume covers a wide range of historical, economic, social, political, and environmental conditions that generate migration crises around the globe. At the same time, it illuminates how the media and public officials play a major role in framing migratory flows as crises. The volume brings together an exceptional group of scholars from around the world to critically examine migration crises and to revisit the notion of crisis through the context in which permanent and non-permanent migration flows occur. The Oxford Handbook of Migration Crises offers an understanding of individuals in societies, socio-economic structures, and group processes. Focusing on migrants' departures and arrivals in all continents, this comprehensive handbook explores the social dynamics of migration crises, with an emphasis on factors that propel these flows as well as the actors that play a role in classifying them and in addressing them. The volume is organized into nine sections. The first section provides a historical overview of the link between migration and crises. The second looks at how migration crises are constructed, while the third section contextualizes the causes and effects of protracted conflicts in producing crises. The fourth focuses on the role of climate and the environment in generating migration crises, while the fifth section examines these migratory flows in migration corridors and transit countries. The sixth section looks at policy responses to migratory flows, The last three sections look at the role media and visual culture, gender, and immigrant incorporation play in migration crises.
Book Synopsis Carbon-Energy Taxation by : Mikael Skou Andersen
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.
Book Synopsis Holism and Evolution by : Jan Christiaan Smuts
Download or read book Holism and Evolution written by Jan Christiaan Smuts and published by . This book was released on 1926 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: