Chile Taking Baby Steps Vat On Digital Services

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Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System

Author : Emilia Teresa Sroka
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403543183
Total Pages : 354 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System by : Emilia Teresa Sroka

Download or read book Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System written by Emilia Teresa Sroka and published by Kluwer Law International B.V.. This book was released on 2024-09-19 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although much has been written and discussed about value-added tax (VAT) as an important source of public revenue in the EU, to date, the complex issue of the VAT liability of intermediaries operating in the digital realm remains underexplored. This book is the first to provide an in-depth examination of the VAT qualification of short-term rental platforms and their associated regulatory challenges, and also analyse and compare three deemed supplier models – intermediators of electronic services, e-commerce, and accommodation services – within the EU VAT system. The author details all the essential topics arising from the platform economy’s impact on the short-term rental sector and VAT collection challenges, including the following: existing VAT regulations relevant to the accommodation sector; online hosts as VAT taxable persons; classification of services provided by platforms; platforms as undisclosed agents; application of Article 28 of the VAT Directive to short-term rental platforms; the role of intermediaries in the VAT collection; the concept of the deemed supplier and its role in the EU VAT system. By describing the deemed supplier solution on the example of transactions through short-term rental platforms, the book facilitates compliance and strategic planning for platform operators, tax practitioners, and other professionals dealing with VAT in the EU. It will also prove advantageous in the development of effective VAT policies and regulations, ultimately contributing to improved tax collection and economic efficiency.

Tax Policy Reforms 2020 OECD and Selected Partner Economies

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264338462
Total Pages : 125 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Tax Policy Reforms 2020 OECD and Selected Partner Economies by : OECD

Download or read book Tax Policy Reforms 2020 OECD and Selected Partner Economies written by OECD and published by OECD Publishing. This book was released on 2020-09-03 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.

World Development Report 2019

Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 1464813566
Total Pages : 201 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis World Development Report 2019 by : World Bank

Download or read book World Development Report 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-10-31 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more attention than others, in part due to the vast uncertainty involved in making predictions about the future. The 2019 World Development Report will study how the nature of work is changing as a result of advances in technology today. Technological progress disrupts existing systems. A new social contract is needed to smooth the transition and guard against rising inequality. Significant investments in human capital throughout a person’s lifecycle are vital to this effort. If workers are to stay competitive against machines they need to train or retool existing skills. A social protection system that includes a minimum basic level of protection for workers and citizens can complement new forms of employment. Improved private sector policies to encourage startup activity and competition can help countries compete in the digital age. Governments also need to ensure that firms pay their fair share of taxes, in part to fund this new social contract. The 2019 World Development Report presents an analysis of these issues based upon the available evidence.

The Puppet Masters

Author : Emile van der Does de Willebois
Publisher : World Bank Publications
ISBN 13 : 0821388967
Total Pages : 230 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis The Puppet Masters by : Emile van der Does de Willebois

Download or read book The Puppet Masters written by Emile van der Does de Willebois and published by World Bank Publications. This book was released on 2011-11-01 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the use of these entities in nearly all cases of corruption. It builds upon case law, interviews with investigators, corporate registries and financial institutions and a 'mystery shopping' exercise to provide evidence of this criminal practice.

From Stimulus to Consolidation

Author : Juan Toro R.
Publisher : International Monetary Fund
ISBN 13 : 1455217611
Total Pages : 122 pages
Book Rating : 4.4/5 (552 download)

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Book Synopsis From Stimulus to Consolidation by : Juan Toro R.

Download or read book From Stimulus to Consolidation written by Juan Toro R. and published by International Monetary Fund. This book was released on 2010-10-06 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper identifies policy tools that could be used for fiscal consolidation in advanced and emerging economies in the years ahead. The consolidation strategy, particularly in advanced countries, should aim to stabilize age-related spending in relation to GDP, reduce non-age-related expenditure ratios, and increase revenues. Bold reforms are needed to offset projected increases in age-related spending, particularly health care. On the revenue side, measures could include improving tax compliance, for example through better international cooperation, as well as increasing the yield from VAT by eliminating exemptions and reduced rates, further developing property taxes, and increasing excise rates within the range of rates already applicable in comparable countries.

A Basic Guide to Exporting

Author : Jason Katzman
Publisher : Skyhorse Publishing Inc.
ISBN 13 : 1616081112
Total Pages : 397 pages
Book Rating : 4.6/5 (16 download)

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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 397 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.

Development and the Next Generation

Author :
Publisher : World Bank Publications
ISBN 13 : 0821365428
Total Pages : 340 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Development and the Next Generation by :

Download or read book Development and the Next Generation written by and published by World Bank Publications. This book was released on 2006-01-01 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The theme of The World Development Report 2007 is youth - young people between the ages of 12 to 24. As this population group seeks identity and independence, they make decisions that affect not only their own well-being, but that of others, and they do this in a rapidly changing demographic and socio-economic environment. Supporting young people's transition to adulthood poses important opportunities and risky challenges for development policy. Are education systems preparing young people to cope with the demands of changing economies? What kind of support do they get as they enter the labor market? Can they move freely to where the jobs are? What can be done to help them avoid serious consequences of risky behavior, such as death from HIV-AIDS and drug abuse? Can their creative energy be directed productively to support development thinking? The report will focus on crucial capabilities and transitions in a young person's life: learning for life and work, staying healthy, working, forming families, and exercising citizenship. For each, there are opportunities and risks; for all, policies and institutions matter."

Smart cities

Author : Netexplo
Publisher : UNESCO Publishing
ISBN 13 : 9231003178
Total Pages : 344 pages
Book Rating : 4.2/5 (31 download)

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Book Synopsis Smart cities by : Netexplo

Download or read book Smart cities written by Netexplo and published by UNESCO Publishing. This book was released on with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Economic Policy for a Pandemic Age

Author : Monica de Bolle
Publisher : Peterson Institute for International Economics
ISBN 13 : 0881327425
Total Pages : 149 pages
Book Rating : 4.8/5 (813 download)

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Book Synopsis Economic Policy for a Pandemic Age by : Monica de Bolle

Download or read book Economic Policy for a Pandemic Age written by Monica de Bolle and published by Peterson Institute for International Economics. This book was released on 2021-04-05 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: The global health and economic threats from the COVID-19 pandemic are not yet behind us. While the development of multiple safe and highly effective vaccines in less than a year is cause for hope, several significant dangers to recovery of global health and income are still clear and present: New concerning variants of SARS-CoV-2, the virus that causes COVID-19, continue to emerge at an alarming rate in different parts of the world; at the same time, vaccine rollouts have been shockingly inefficient even in some rich countries, while much of the developing world waits in line behind them for vaccines to arrive. The Briefing covers several policy areas in which cooperative forward-looking policy action will materially improve our chances of truly escaping today's pandemic and making future pandemics less costly.

Women and Trade

Author : World Bank;World Trade Organization
Publisher : World Bank Publications
ISBN 13 : 1464815569
Total Pages : 274 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Women and Trade by : World Bank;World Trade Organization

Download or read book Women and Trade written by World Bank;World Trade Organization and published by World Bank Publications. This book was released on 2020-09-04 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trade can dramatically improve women’s lives, creating new jobs, enhancing consumer choices, and increasing women’s bargaining power in society. It can also lead to job losses and a concentration of work in low-skilled employment. Given the complexity and specificity of the relationship between trade and gender, it is essential to assess the potential impact of trade policy on both women and men and to develop appropriate, evidence-based policies to ensure that trade helps to enhance opportunities for all. Research on gender equality and trade has been constrained by limited data and a lack of understanding of the connections among the economic roles that women play as workers, consumers, and decision makers. Building on new analyses and new sex-disaggregated data, Women and Trade: The Role of Trade in Promoting Gender Equality aims to advance the understanding of the relationship between trade and gender equality and to identify a series of opportunities through which trade can improve the lives of women.

Crying in H Mart

Author : Michelle Zauner
Publisher : Vintage
ISBN 13 : 0525657754
Total Pages : 257 pages
Book Rating : 4.5/5 (256 download)

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Book Synopsis Crying in H Mart by : Michelle Zauner

Download or read book Crying in H Mart written by Michelle Zauner and published by Vintage. This book was released on 2021-04-20 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: #1 NEW YORK TIMES BESTSELLER • From the indie rock sensation known as Japanese Breakfast, an unforgettable memoir about family, food, grief, love, and growing up Korean American—“in losing her mother and cooking to bring her back to life, Zauner became herself” (NPR). • CELEBRATING OVER ONE YEAR ON THE NEW YORK TIMES BESTSELLER LIST In this exquisite story of family, food, grief, and endurance, Michelle Zauner proves herself far more than a dazzling singer, songwriter, and guitarist. With humor and heart, she tells of growing up one of the few Asian American kids at her school in Eugene, Oregon; of struggling with her mother's particular, high expectations of her; of a painful adolescence; of treasured months spent in her grandmother's tiny apartment in Seoul, where she and her mother would bond, late at night, over heaping plates of food. As she grew up, moving to the East Coast for college, finding work in the restaurant industry, and performing gigs with her fledgling band--and meeting the man who would become her husband--her Koreanness began to feel ever more distant, even as she found the life she wanted to live. It was her mother's diagnosis of terminal cancer, when Michelle was twenty-five, that forced a reckoning with her identity and brought her to reclaim the gifts of taste, language, and history her mother had given her. Vivacious and plainspoken, lyrical and honest, Zauner's voice is as radiantly alive on the page as it is onstage. Rich with intimate anecdotes that will resonate widely, and complete with family photos, Crying in H Mart is a book to cherish, share, and reread.

Alcoholics Anonymous

Author : Bill W.
Publisher : Penguin
ISBN 13 : 0698176936
Total Pages : 418 pages
Book Rating : 4.6/5 (981 download)

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Book Synopsis Alcoholics Anonymous by : Bill W.

Download or read book Alcoholics Anonymous written by Bill W. and published by Penguin. This book was released on 2014-09-04 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: A 75th anniversary e-book version of the most important and practical self-help book ever written, Alcoholics Anonymous. Here is a special deluxe edition of a book that has changed millions of lives and launched the modern recovery movement: Alcoholics Anonymous. This edition not only reproduces the original 1939 text of Alcoholics Anonymous, but as a special bonus features the complete 1941 Saturday Evening Post article “Alcoholics Anonymous” by journalist Jack Alexander, which, at the time, did as much as the book itself to introduce millions of seekers to AA’s program. Alcoholics Anonymous has touched and transformed myriad lives, and finally appears in a volume that honors its posterity and impact.

Broadband in Latin America

Author : Valeria Jordán
Publisher : UN
ISBN 13 :
Total Pages : 350 pages
Book Rating : 4.:/5 (891 download)

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Book Synopsis Broadband in Latin America by : Valeria Jordán

Download or read book Broadband in Latin America written by Valeria Jordán and published by UN. This book was released on 2013 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreword -- The shifting digital paradigm in Latin America -- The demand gap: drivers and public policies -- Regional and international connectivity -- Broadband, digitization and development -- Mobile broadband: the urgent need for speedier roll-out -- Cloud computing, structural change and job creation in SMEs -- National broadband plans -- Broadband and industrial policy: the Korean experience -- Net neutrality: debate and policies -- The advance of cloud computing -- The challenge of over-the-top content and services

Early Childhood Policies and Systems in Eight Countries

Author : Tony Bertram
Publisher : Springer
ISBN 13 : 9783319398464
Total Pages : 0 pages
Book Rating : 4.3/5 (984 download)

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Book Synopsis Early Childhood Policies and Systems in Eight Countries by : Tony Bertram

Download or read book Early Childhood Policies and Systems in Eight Countries written by Tony Bertram and published by Springer. This book was released on 2016-08-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides an overview of policy strategies on early childhood education settings (from birth to primary schooling) in eight countries. Data were collected using a policy questionnaire addressed to and completed by the National Research Coordinator(s) (NRC) of Chile, the Czech Republic, Denmark, Estonia, Italy, Poland, the Russian Federation and the United States. The countries that participated provide interesting illustrations of early childhood education policy in action in a range of diverse contexts. Analysis of the systemic and structural results of ECE policy at national and, where necessary, subnational levels, enables transnational comparisons in policy and systems. Key policy changes, both underway and planned, are documented. These data reveal key findings in each of the five policy areas as covered in the questionnaire and this report: public policy; delivery models and providers; participation and enrollment; quality assurance systems; and expectations for child outcomes. In particular, the study aims to provide meaningful information for countries, states and jurisdictions across the world in relation to early childhood education, mapping the systems, structures and user pathways in place, along with the perceptions of stakeholders about the system, its functioning and impact. This comprehensive assessment of the wider policy contexts and settings for early childhood education includes teacher/practitioner qualifications, pedagogy approaches, and opportunities for professional development. Such information will enable countries to review their early childhood education systems in an international context.

Cross-border Outsourcing

Author : Pinakin Desai
Publisher :
ISBN 13 : 9789012392594
Total Pages : 846 pages
Book Rating : 4.3/5 (925 download)

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Book Synopsis Cross-border Outsourcing by : Pinakin Desai

Download or read book Cross-border Outsourcing written by Pinakin Desai and published by . This book was released on 2014 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Killing Hope

Author : William Blum
Publisher :
ISBN 13 : 1350348198
Total Pages : 0 pages
Book Rating : 4.3/5 (53 download)

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Book Synopsis Killing Hope by : William Blum

Download or read book Killing Hope written by William Blum and published by . This book was released on 2022-07-14 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Killing Hope, William Blum, author of the bestselling Rogue State: A Guide to the World's Only Superpower, provides a devastating and comprehensive account of America's covert and overt military actions in the world, all the way from China in the 1940s to the invasion of Iraq in 2003 and - in this updated edition - beyond. Is the United States, as it likes to claim, a global force for democracy? Killing Hope shows the answer to this question to be a resounding 'no'.

Math in Society

Author : David Lippman
Publisher :
ISBN 13 : 9781479276530
Total Pages : 0 pages
Book Rating : 4.2/5 (765 download)

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Book Synopsis Math in Society by : David Lippman

Download or read book Math in Society written by David Lippman and published by . This book was released on 2012-09-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Math in Society is a survey of contemporary mathematical topics, appropriate for a college-level topics course for liberal arts major, or as a general quantitative reasoning course.This book is an open textbook; it can be read free online at http://www.opentextbookstore.com/mathinsociety/. Editable versions of the chapters are available as well.