Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Draft Report Of The 10th Meeting Of The Ad Hoc Group Of Experts On International Coordination In Tax Matters
Download Draft Report Of The 10th Meeting Of The Ad Hoc Group Of Experts On International Coordination In Tax Matters full books in PDF, epub, and Kindle. Read online Draft Report Of The 10th Meeting Of The Ad Hoc Group Of Experts On International Coordination In Tax Matters ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Mutual Assistance for the Recovery of Tax Claims by : Maria Amparo Grau Ruiz
Download or read book Mutual Assistance for the Recovery of Tax Claims written by Maria Amparo Grau Ruiz and published by Kluwer Law International B.V.. This book was released on 2003-01-14 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.
Author :United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters Publisher : ISBN 13 : Total Pages :132 pages Book Rating :4.3/5 (91 download)
Book Synopsis International Cooperation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters
Download or read book International Cooperation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by . This book was released on 1998 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.
Book Synopsis United Nations Documents Index by : Dag Hammarskjöld Library
Download or read book United Nations Documents Index written by Dag Hammarskjöld Library and published by . This book was released on 2006 with total page 730 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Annual Review of United Nations Affairs 2009/2010 VOLUME V by : Joachim Muller
Download or read book Annual Review of United Nations Affairs 2009/2010 VOLUME V written by Joachim Muller and published by . This book was released on 2011-04-15 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: a. The set generally Since the publication of its first edition in 1950, the Annual Review of United Nations Affairs has stood as the authoritative resource for scholars, students, and practitioners researching the latest developments of that august body. From the insightful introduction, prepared each year by a distinguished expert on UN affairs, to the full-text presentation of reports and resolutions and the helpful subject index, ARUNA provides a practical tour of each year's U.N.actions and debates. The expert selection of documents by Joachim Muller and Karl Sauvant and the topic-based organization of those documents make any researcher's task much easier than the vast searching, sorting, and pruning required by the U.N.'s website. The series' topic-based organization of the materials and subject index lend invaluable guidance to all researchers. ARUNA presents comprehensive documentation of the work of the UN on an annual basis, starting in September of each yearwith the beginning of the regular sessions of the General Assembly. Coverage of the UN's key organs is provided, including the General Assembly, the Security Council, the Economic and Social Council (ECOSOC), the International Court of Justice, and the UN Secretariat. In addition, selected reports of intergovernmental bodies and expert groups are included. Solely official UN documentation is used. ARUNA occupies a special place in the publications on the work of the UN, as it allows readers toobtain an overview of the principal developments in its key organs. This makes it an important reference source for policy-makers and academic researchers. b. The 2009-2010 volumes This year's edition continues to focus on the world financial crisis and the reaction of the United Nations and the international financial system to that crisis. The Overview to this year's edition, written by Joachim Muller and Karl Sauvant, examines the changing role of the United Nations and explores waysin which the management of the financial crisis has impacted that role. The Introduction to this year's edition also examines the effects of this crisis; this Introduction is drawn from the "Report of the Commission of Experts of the President of the United Nations General Assembly on Reforms of the International Monetary and Financial System," as well as a slightly edited version of a Preface to that report written by Professor Joseph E. Stiglitz. The Introduction discusses the findings ofthe Commission and proposes the creation of a new institution, a Global Economic Coordination Council, which would be supported by an International Panel of Experts with a geographically diverse membership that would represent the interests of emerging and developing countries as well as those of developed countries. Dr. Joseph E. Stiglitz, who served as Chairman of the Commission and wrote the Preface to the Commission's Report, holds joint professorships at Columbia University's EconomicsDepartment and its Business School. He is also Co-founder and Co-President of the Initiative for Policy Dialogue. From 1997 to 2000 he was the World Bank's Senior Vice President for Development Economics and Chief Economist. From 1995 to 1997 he served as Chairman of the U.S. Council of Economic Advisers and as a member of President Clinton's cabinet. From 1993 to 1995 he was a member of the Council of Economic Advisers. He was previously a professor of economics at Stanford, Princeton, Yale,and All Souls College. Dr. Stiglitz is also a leading scholar of the economics of the public sector and was awarded the Nobel Prize in Economics in 2001 in addition to the American Economic Association's biennial John Bates Clark Award in 1979. His recent publications include Freefall: America, Free Markets, and the Sinking of the World Economy (2010), Making Globalization Work (2006), Fair Trade for All (2005), and Globalization and its Discontents (2002). The 2009-2010 volumes of ARUNA therefore also devote considerable attention to the financial crisis as well as other international crises. Among the documents in the 2009-2010 volumes are the complete General Assembly resolutions, as well as the Report and Resolutions of the Security Council and the Economic and Social Council (ECOSOC). Annual Reports of note include reports of the United Nations Children's Fund (UNICEF), the UN Development Programme and UN Population Fund, the UN High Commissioner for Human Rights, the UN HighCommissioner for Refugees, the UN Relief and Works Agency for Palestine Refugees in the Near East, and the World Food Programme. Mr. Muller and Dr. Sauvant have also selected progress reports on key peacekeeping, peace-building, and political missions, including those for Afghanistan, the Democratic Republic of the Congo, Haiti, Iraq, the Middle East, Sudan, and West Africa. c. Volume V (this volume) This volume contains the following: Chapter 1: General Assembly, Sixty-fourth Session (continued) 3. Resolutions Adopted by the General Assembly at Its Sixty-fourth Session (continued) (Resolutions 64/104 through 64/199) d. Guest Authors of previous years' editions Each annual edition of ARUNA is introduced by a Guest Author, a distinguished expert on UN affairs, who highlights the outstanding themes of the year in review. Together with an overview provided by the editors, this introduction is intended to facilitate access to the material and, above all, to make it easer for users of ARUNA to "see the forest for the trees." This year's ARUNA includes excerpts from the "Report of the Commission of Experts of the President of the United Nations General Assembly on Reforms of the International Monetary and Financial System" (21 Sept. 2009), and from a slightly edited version of a Preface to that report written by Professor Joseph E. Stiglitz. However, the roster of distinguished experts who have contributed this introduction in the past is also worthy of mention: Jose Antonio Ocampo: ARUNA 2008/2009 edition Professor Jose Antonio Ocampo is Co-President of the Initiative for Policy Dialogue. He is also Professor in the School of International and Public Affairs and Fellow of the Committee on Global Thought at Columbia University. Professor Ocampo previously held the positions of Under-Secretary-General of the United Nations for Economic and Social Affairs, Executive Secretary of the United Nations Economic Commission for Latin America and the Caribbean, and Minister of Finance, Agriculture, and Planning of Colombia. In 2009, he was a member of the Commission of Experts of the President of the United Nations General Assembly on Reforms of the International Monetary and Financial System. Professor Ocampo is also the author of numerous books and articles on macroeconomics policy and theory, economic development, international trade, and economic history. His recent publications include Stability with Growth: Macroeconomics, Liberalization and Development, with Joseph E. Stiglitz, Shari Spiegel, Ricardo Ffrench-Davis and Deepak Nayyar (New York: Oxford University Press, 2006). Jeffrey D. Sachs: ARUNA 2007/2008 edition Professor Jeffrey D. Sachs is Director of the Earth Institute at Columbia University and Special Advisor to the Secretary-General of the UN on the Millennium Development Goals. Professor Sachs's introduction to ARUNA 2007/2008 was titled "Towards a New Global Protocol on Climate Change," in which he argued that solving the climate change problem will demand four steps: scientific consensus, public awareness, the development of alternative technologies, and a global framework for action. He dealt, in particular, with the science underpinning the negotiations for a new global protocol on climate change, as a successor to the Kyoto Protocol. Professor Sachs argued that climate change crises can only be solved through the goals, leadership, and treaty mechanisms of the UN. Edward C. Luck: ARUNA 2006/2007 edition Professor Edward C. Luck is UN Special Advisor on the Responsibility to Protect and Vice President and Director of Studies at the International Peace Academy. From 1984 to 1994, he served as President and Chief Executive Officer of the UN Association of the USA (UNA-USA). Professor Luck's introduction to ARUNA 2006/2007 covered "The responsible sovereign and the responsibility to protect," in which he addressed the scope and content of what was agreed at the 2005 World Summit,the implications of the responsibility to protect (RtoP) for notions of state sovereignty, and some of the conceptual, architectural, and policy challenges then facing UN Secretary-General Ban Ki-moon's commitment to "operationalizing" the responsibility to protect and translating it "from words to deeds." Louise Frechette: ARUNA 2005/2006 edition Ms Louise Frechette is Distinguished Fellow at the Centre for International Governance Innovation, Waterloo, Ontario. Until March 2006, she was the first Deputy Secretary-General of the UN; before that, she was Permanent Representative of Canada to the UN. Ms Frechette's introduction to ARUNA 2005/2006 covered "United Nations reform: an unfinished story." As the first Deputy Secretary-General of the UN, Ms Frechette was uniquely positioned to undertake a personal assessment of what has changed and what has not changed in the past decade at the UN and why. She examined if the UN is functioning better than it was 15 years ago, why reform is so difficult to achieve and what the future holds for the institutions. Rubens Ricupero: ARUNA 2004/2005 edition Mr Rubens Ricupero is Dean of the Fundacno Armando Alvares Penteado (FAAP), Sao Paulo and was formerly Secretary-General of UN Conference on Trade and Development (UNCTAD) and Minister of Finance of Brazil. Mr Ricupero's introduction to ARUNA 2004/2005 covered "The difficulty of building consensus in an age of extremes" and examined the mysteries of the negotiating process leading to the outcome of the 2005 World Summit. Rather than a "Grand Bargain" of a comprehensive UN reform in the areas of development, security and human rights, it is argued that the Summit ended more on a note of lamentation and regret over a missed opportunity. Mr Ricupero concludes that contrary to the daring proclamation at the outset by the Secretary-General, the conditions indispensable to succeed were not in place. Indeed, it was hard to imagine that an ambitious and balanced reform package for the UN could have had any real chance of succeeding.
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 642 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.he OECD's BEPS project on the UN Model.
Author :United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters Publisher : ISBN 13 : Total Pages :88 pages Book Rating :4.:/5 (334 download)
Book Synopsis International Co-operation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters
Download or read book International Co-operation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by . This book was released on 2005 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Yearbook of the United Nations, Volume 46 (1992) by : United Nations
Download or read book Yearbook of the United Nations, Volume 46 (1992) written by United Nations and published by Martinus Nijhoff Publishers. This book was released on 2023-08-28 with total page 1294 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fully indexed, the 1992 edition of the Yearbook is the single most current, comprehensive and authoritative reference publication about the work of the United Nations, other international organizations and related bodies. The book is designed not just for use by diplomats, officials and scholars but also by other researchers, writers, journalists, teachers and students. The year 1992 was a remarkably eventful one for the United Nations and in the conduct of international relations. This volume of the Yearbook details the activities of the United Nations, its many organs, agencies and programmes, working together to rekindle a new form of multilateral cooperation for a better world. It records the diverse and globe-encompassing activities of the United Nations and its enduring efforts to deal with the world's pressing concerns, particularly matters of international peace and security, disarmament, human rights, the settlement of regional conflicts, economic and social development, the preservation of the environment, control of drugs and narcotic substance abuse, crime prevention, adequate shelter, youth and the ageing and humanitarian assistance for refugees as well as disaster relief. The Yearbooks for the years 1988, 1989 and 1990 are expected to be published within the next two years.
Author :United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters Publisher : ISBN 13 : Total Pages :238 pages Book Rating :4.3/5 (91 download)
Book Synopsis International Cooperation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters
Download or read book International Cooperation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by . This book was released on 1997 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selected papers on transfer pricing, globalization of capital markets, taxation of derivatives and new financial instruments, taxation of students and teachers, and technical assistance in international taxation. Also included is a comparison of the UN and OECD Model Conventions with over 50 tax treaties between developed and developing countries.
Book Synopsis Hybrid Financial Instruments in International Tax Law by : Jakob Bundgaard
Download or read book Hybrid Financial Instruments in International Tax Law written by Jakob Bundgaard and published by Kluwer Law International B.V.. This book was released on 2016-11-15 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country – the distinction between debt and equity. Focusing on hybrid financial instruments (HFIs) – which lie somewhere along the debt-equity continuum, but where exactly depends on the terms of the instrument as well as on applicable laws – this book analyses their treatment under both domestic law and tax treaties. Key jurisdictions, including the EU, some of its Member States, and the United States, are covered. Advocating for a broader scope of application of HFIs as part of the financing of companies in Europe alongside traditional sources of debt and equity financing, the book addresses such issues and topics as the following: • problems associated with the debt-equity distinction in international tax law; • cross-border tax arbitrage and linking rules; • drivers behind the use and design of HFIs; • tax law impact of perpetual and super maturity debt instruments, profit participating loans, convertible bonds, mandatory convertible bonds, contingent convertibles, preference shares and warrant loans on HFIs; • financial accounting treatment; • administrative guidance; • influence of the TFEU on Member States’ approaches to classification of HFIs; • interpretation of the Parent-Subsidiary Directive by the European Court of Justice; • applicability of the OECD Model Tax Convention; and • implications of the OECD Base Erosion and Profit Shifting (BEPS) project. Throughout this book, the analysis draws upon preparatory works, case law, and legal theory in English, German, and the Scandinavian languages. In conclusion, the author considers tax policy issues, and identifies and outlines possible high-level solutions. Actual or potential users of HFIs will greatly appreciate the clarity and insight offered here into the capacity and tax implications of HFIs. The book not only examines whether existing legislation is sufficient to handle the issues raised by international HFIs, but also provides an in-depth analysis of the interaction between corporate financing and tax law in the light of today’s financial innovation. Corporate executives and their counsel will find it indispensable in the international taxation landscape that is currently coming into view, and academics and policymakers will hugely augment their understanding of a complex and constantly changing area of tax law.
Download or read book Official Records written by and published by . This book was released on 2010 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Evasion and the Law by : Sam Bourton
Download or read book Tax Evasion and the Law written by Sam Bourton and published by Taylor & Francis. This book was released on 2024-06-18 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.
Book Synopsis Yearbook of the United Nations, Volume 49 (1995) by : United Nations
Download or read book Yearbook of the United Nations, Volume 49 (1995) written by United Nations and published by Martinus Nijhoff Publishers. This book was released on 2023-12-18 with total page 1632 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fully indexed, the 1995 edition of the Yearbook is the single most current, comprehensive and authoritative reference publication about the work of the United Nations, other international organizations and related bodies. The book is designed not just for use by diplomats, officials and scholars but also by other researchers, writers, journalists, teachers and students. The year 1995 was a remarkably eventful one for the United Nations and in the conduct of international relations. This volume of the Yearbook details the activities of the United Nations, its many organs, agencies and programmes, working together to rekindle a new form of multilateral cooperation for a better world. It records the diverse and globe-encompassing activities of the United Nations and its enduring efforts to deal with the world's pressing concerns, particularly matters of international peace and security, disarmament, human rights, the settlement of regional conflicts, economic and social development, the preservation of the environment, control of drugs and narcotic substance abuse, crime prevention, adequate shelter, youth and the ageing and humanitarian assistance for refugees as well as disaster relief.
Book Synopsis Annual Review of United Nations Affairs 2008/2009 by : Joachim Muller
Download or read book Annual Review of United Nations Affairs 2008/2009 written by Joachim Muller and published by . This book was released on 2010-04-15 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the publication of its first edition in 1950, the Annual Review of United Nations Affairs has stood as the authoritative resource for scholars, students, and practitioners researching the latest developments of that august body. From the insightful introduction, prepared each year by a distinguished expert on UN affairs, to the full-text presentation of reports and resolutions and the helpful subject index, ARUNA provides a practical tour of each year's U.N. actions and debates. Theexpert selection of documents by Joachim Muller and Karl Sauvant and the topic-based organization of those documents make any researcher's task much easier than the vast searching, sorting, and pruning required by the U.N.'s website. The series' topic-based organization of the materials and subject index lend invaluable guidance to all researchers. ARUNA presents a comprehensive documentation of the work of the UN on an annual basis, starting in September of each year with the beginning of the regular sessions of the General Assembly. Coverage of the UN's key organs is provided, including the General Assembly, the Security Council, the Economic and Social Council (ECOSOC), the International Court of Justice, and the UN Secretariat. In addition, selected reports of intergovernmental bodies and expert groups are included. Solely official UN documentation is used. ARUNA occupies a special place in the publications on the work of the UN - it allows readers to obtain an overview ofthe principal developments in its key organs. This makes it an important reference source for policy-makers and academic researchers. The highlight of this year's edition is the introductory essay written by the highly esteemed Jose Antonio Ocampo, who is Professor of Professional Practice in International and Public Affairs, Director of the Program in Economic and Political Development at the School of International and Public Affairs, and Fellow of the Committee on Global Thought, ColumbiaUniversity. Professor Ocampo previously held the positions of Under-Secretary-General of the United Nations for Economic and Social Affairs, Executive Secretary of the United Nations Economic Commission for Latin America and the Caribbean, and Minister of Finance of Colombia. In 2009, he was a member of the Commission of Experts of the President of the United Nations General Assembly on Reforms of the International Monetary and Financial System. Professor Ocampo is also the author of numerousbooks and articles on macroeconomics policy and theory, economic development, international trade, and economic history. His recent publications include Stability with Growth: Macroeconomics, Liberalization and Development, with Joseph E. Stiglitz, Shari Spiegel, Ricardo Ffrench-Davis and Deepak Nayyar (New York: Oxford University Press, 2006). Professor Ocampo, relying on his expertise as a policy economist and his own considerable experience working on economic issues at the United Nations, has written an incisive introductory essay focusing on the United Nations and the global economic crisis. Professor Ocampo's essay examines the history of the economic policy recommendations of UN institutions and concludes that they have often been more far-sighted and accurate than those of the Bretton Woods Institutions, including the World Bank and the International Monetary Fund. He applies this analysis in particular to the recent global financial crisis, and shows how the Monterrey Consensus of 2002, which once again made the UN a forum for global economic issues, gave serious consideration to the concerns of developing countries and set many goals that might have helped to stave off the global financial crisis if they had been more actively pursued. Professor Ocampo also examines the UN's role in the wake of the global financial meltdown, particularly with regard to the Doha follow-up Conference and the Commission of Experts on Reforms of the International Monetary and Financial System, convened by the General Assembly and led by Joseph Stiglitz. In spite of some resistance to these initiatives from the United States and other developed countries, Professor Ocampo advocates in this essay for a more influential role for the UN's institutions in global financial reform, especially in light of their superior track record in anticipating economic problems resulting from "the inherent tendency of financial markets to experience boom-bust cycles." The 2008-2009 volumes of ARUNA therefore also devote considerable attention to the financial crisis as well as other international crises. Among the documents in the 2008-2009 volumes are the complete General Assembly resolutions, as well as the Report and Resolutions of the Security Council and the Economic and Social Council (ECOSOC). Annual Reports of note include reports of the United Nations Children's Fund (UNICEF), the UN Development Programme and UN Population Fund, the UN High Commissioner for HumanRights, the UN High Commissioner for Refugees, the UN Relief and Works Agency for Palestine Refugee in the Near East, and the World Food Programme. Mr. Muller and Dr. Sauvant have also selected progress reports on key peacekeeping, peace-building, and political missions, including those for Afghanistan, the Democratic Republic of the Congo, Haiti, Iraq, Kosovo, the Middle East, Somalia, Sudan, and West Africa. Each annual edition of ARUNA is introduced by a Guest Author, a distinguished expert on UN affairs, who highlights the outstanding themes of the year in review. Together with an overview provided by the editors, this introduction is intended to facilitate access to the material and, above all, to make it easer for users of ARUNA to "see the forest for the trees". As has been mentioned above, ARUNA is fortunate this year to have Jose Antonio Ocampo as the author of its introduction, but the roster of distinguished experts who have contributed this introduction in the past is also worthy of mention: Jeffrey D. Sachs: ARUNA 2007/2008 edition Professor Jeffrey D. Sachs is Director of the Earth Institute at Columbia University and Special Advisor to the Secretary-General of the UN on the Millennium Development Goals. Professor Sachs's introduction to ARUNA 2007/2008 was titled "Towards a New Global Protocol on Climate Change", in which he argued that solving the climate change problem will demand four steps: scientific consensus, public awareness, the development of alternative technologies, and a global framework for action. He dealt, in particular, with the science underpinning the negotiations for a new global protocol on climate change, as a successor to the Kyoto Protocol. Professor Sachs argued that climate change crises can only be solved through the goals, leadership, and treaty mechanisms of the UN. Edward C. Luck: ARUNA 2006/2007 edition Professor Edward C. Luck is UN Special Advisor on the Responsibility to Protect and Vice President and Director of Studies at the International Peace Academy. From 1984 to 1994, he served as President and Chief Executive Officer of the UN Association of the USA (UNA-USA). Professor Luck's introduction to ARUNA 2006/2007 covered "The responsible sovereign and the responsibility to protect", in which he addressed the scope and content of what was agreed at the 2005 World Summit, the implications of the responsibility to protect (RtoP) for notions of state sovereignty, and some of the conceptual, architectural, and policy challenges then facing UN Secretary-General Ban Ki-moon's commitment to "operationalizing" the responsibility to protect and translating it "from words to deeds". Louise Frechette: ARUNA 2005/2006 edition Ms Louise Frechette is Distinguished Fellow at the Centre for International Governance Innovation, Waterloo, Ontario. Until March 2006, she was the first Deputy Secretary-General of the UN; before that, she was Permanent Representative of Canada to the UN. Ms Frechette's introduction to ARUNA 2005/2006 covered "United Nations reform: an unfinished story". As the first Deputy Secretary-General of the UN, Ms Frechette was uniquely positioned to undertake a personal assessment of what has changed and what has not changed in the past decade at the UN and why. She examined if the UN is functioning better than it was 15 years ago, why reform is so difficult to achieve and what the future holds for the institutions. Rubens Ricupero: ARUNA 2004/2005 edition Mr Rubens Ricupero is Dean of the Fundacno Armando Alvares Penteado (FAAP), Sao Paulo and was formerly Secretary-General of UN Conference on Trade and Development (UNCTAD) and Minister of Finance of Brazil. Mr Ricupero's introduction to ARUNA 2004/2005 covered "The difficulty of building consensus in an age of extremes" and examined the mysteries of the negotiating process leading to the outcome of the 2005 World Summit. Rather than a "Grand Bargain" of a comprehensive UN reformin the areas of development, security and human rights, it is argued that the Summit ended more on a note of lamentation and regret over a missed opportunity. Mr Ricupero concludes that contrary to the daring proclamation at the outset by the Secretary-General, the conditions indispensable to succeed were not in place. Indeed, it was hard to imagine that an ambitious and balanced reform package for the UN could have had any real chance of succeeding.
Download or read book United Nations Documents Index written by and published by United Nations Publications. This book was released on 2002 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Nations Documents Index covers documents and publications issued by United Nations offices worldwide. The publication indexes a wide variety of documentation such as major reports and studies, resolutions and decisions, draft resolutions and meeting records, including documents of restricted distribution. The information in this publication is arranged in the following nine sections: documents and publications; official records; sales publications; United Nations maps included in UN documents; United Nations sheet maps; United Nations document series symbols; author index; title index and subject index.
Book Synopsis Taxation of Derivatives by : Oktavia Weidmann
Download or read book Taxation of Derivatives written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2015-07-16 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Book Synopsis Official Records by : United Nations. Economic and Social Council
Download or read book Official Records written by United Nations. Economic and Social Council and published by . This book was released on 1983 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book UNDOC, Current Index written by and published by . This book was released on 1996 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt:
