Intercambio de información, blanqueo de capitales y lucha contra el fraude fiscal

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Author :
Publisher :
ISBN 13 : 9788480083744
Total Pages : 405 pages
Book Rating : 4.0/5 (837 download)

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Book Synopsis Intercambio de información, blanqueo de capitales y lucha contra el fraude fiscal by :

Download or read book Intercambio de información, blanqueo de capitales y lucha contra el fraude fiscal written by and published by . This book was released on 2014 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Double non-taxation and the use of hybrid entities

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 940354676X
Total Pages : 531 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Double non-taxation and the use of hybrid entities by : Leopoldo Parada

Download or read book Double non-taxation and the use of hybrid entities written by Leopoldo Parada and published by Kluwer Law International B.V.. This book was released on 2023-12-11 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The topics of double non-taxation and hybrid entities have acquired particular importance in a context where transformations in the tax world have led to international commitments materialised in the OECD Base Erosion and Profit Shifting (BEPS) project. In what is the first systematic in-depth analysis of the OECD BEPS Action Plan 2 and hybrid entities, this timely book provides a critical review of the approach adopted by the OECD and proposes a deeply informed alternative method to deal with the problem of hybrid entity mismatches. The author analyses the interaction between the double non-taxation outcome and the use of hybrid entities in an approach not strictly linked to any specific tax jurisdiction. To this end, the analysis includes case studies and examples from a range of jurisdictions emphasising the international tax context, also including the application of tax treaties. Among the seminal matters covered in this edition are the following: foundations of the concepts of double non-taxation and hybrid entities; extensive analysis based on the rules of characterisation of foreign entities for tax purposes in the United States, Spain, Denmark, and Germany, as well as on the Poland/United States and Canada/United States tax treaties; in-depth analysis of the implications of Article 1(2) OECD Model Tax Convention and Article 3(1) Multilateral Instrument (MLI), especially considering the position of developing (source) countries; detailed analysis of the OECD BEPS Action 2 and its recommendations (linking rules), including its implementation in the EU Anti-Tax Avoidance Directive (ATAD); and elaborated alternative method to deal with hybrid entity mismatches (reactive coordination rule), which is informed by the tax policy aims of simplicity, coherence, and administrability. Detailed comparisons between the author’s proposal and other existing rules elucidate common points and deviations. If merely for its unparalleled clarification of the issues, this book will prove of immeasurable value to practitioners, tax authorities, policymakers and academics concerned with international tax law. Beyond that, as an authoritative guide that promises to reorient the discussion to what really matters in the debate regarding hybrid entity mismatches, this analysis elaborates solutions applicable to a generality of cases worldwide and, therefore, hugely promotes the urgent quest for alternative views.

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264267999
Total Pages : 326 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by : OECD

Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

A Beneficial Ownership Implementation Toolkit

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Publisher : Inter-American Development Bank
ISBN 13 :
Total Pages : 51 pages
Book Rating : 4./5 ( download)

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Book Synopsis A Beneficial Ownership Implementation Toolkit by : Organization for Economic Cooperation and Development

Download or read book A Beneficial Ownership Implementation Toolkit written by Organization for Economic Cooperation and Development and published by Inter-American Development Bank. This book was released on 2019-05-21 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2016, the G20 called on the FATF and the Global Forum to propose ways to improve the implementation of the international standards on transparency, including on the availability of beneficial ownership information, and its international exchange. The Global Forum developed a framework of proposed actions to answer that call, including a plan to facilitate effective implementation through examples of good implementation and technical assistance. This toolkit is in furtherance of the Global Forum’s commitment to support countries’ effective implementation. It is intended to help jurisdictions to develop an understanding of the beneficial ownership concepts contained in the international standards of transparency and exchange of information, and for use in conjunction with technical assistance seminars. It will support policy and implementation discussions in conjunction with capacity building workshops and technical assistance activities carried out by the Global Forum Secretariat as well as other supporting international organizations.

Jihad Incorporated

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Publisher : Prometheus Books
ISBN 13 : 1615920552
Total Pages : 535 pages
Book Rating : 4.6/5 (159 download)

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Book Synopsis Jihad Incorporated by : Steven Emerson

Download or read book Jihad Incorporated written by Steven Emerson and published by Prometheus Books. This book was released on 2009-09-25 with total page 535 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book written for a dangerous age, the founder of The Investigative Project on Terrorism offers a thorough and factual overview of the Islamist terrorist threat to America.

Tax Challenges Arising from Digitalisation – Interim Report 2018

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Author :
Publisher : OECD
ISBN 13 : 9264301763
Total Pages : 260 pages
Book Rating : 4.2/5 (643 download)

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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.

The Oxford Handbook of Migration Crises

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Publisher : Oxford University Press
ISBN 13 : 0190856920
Total Pages : 953 pages
Book Rating : 4.1/5 (98 download)

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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 953 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.

Infectious Greed

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Publisher : FT Press
ISBN 13 : 0131406442
Total Pages : 307 pages
Book Rating : 4.1/5 (314 download)

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Book Synopsis Infectious Greed by : John R. Nofsinger

Download or read book Infectious Greed written by John R. Nofsinger and published by FT Press. This book was released on 2003 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: In "Infectious Greed, " the authors begin with an assessment of what really happened in the recent big business collapses. Next, they offer systematic solutions that align incentives to promote desirable actions. Their solutions build on what's best about capitalism, and can truly restore the investor confidence that is essential to the system's long-term success.

Criminal Justice 2000

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Publisher :
ISBN 13 :
Total Pages : 548 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Criminal Justice 2000 by :

Download or read book Criminal Justice 2000 written by and published by . This book was released on 2000 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Differences and Changes in Wage Structures

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Publisher : University of Chicago Press
ISBN 13 : 0226261840
Total Pages : 474 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis Differences and Changes in Wage Structures by : Richard B. Freeman

Download or read book Differences and Changes in Wage Structures written by Richard B. Freeman and published by University of Chicago Press. This book was released on 2007-12-01 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the past two decades, wages of skilled workers in the United States rose while those of unskilled workers fell; less-educated young men in particular have suffered unprecedented losses in real earnings. These twelve original essays explore whether this trend is unique to the United States or is part of a general growth in inequality in advanced countries. Focusing on labor market institutions and the supply and demand forces that affect wages, the papers compare patterns of earnings inequality and pay differentials in the United States, Australia, Korea, Japan, Western Europe, and the changing economies of Eastern Europe. Cross-country studies examine issues such as managerial compensation, gender differences in earnings, and the relationship of pay to regional unemployment. From this rich store of data, the contributors attribute changes in relative wages and unemployment among countries both to differences in labor market institutions and training and education systems, and to long-term shifts in supply and demand for skilled workers. These shifts are driven in part by skill-biased technological change and the growing internationalization of advanced industrial economies.

Study into the Role of Tax Intermediaries

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Publisher : OECD Publishing
ISBN 13 : 9264041818
Total Pages : 92 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Study into the Role of Tax Intermediaries by : OECD

Download or read book Study into the Role of Tax Intermediaries written by OECD and published by OECD Publishing. This book was released on 2008-03-10 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

Permanent Establishment

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403520647
Total Pages : 957 pages
Book Rating : 4.4/5 (35 download)

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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.

Aiding Violence

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Publisher : Kumarian Press
ISBN 13 : 1565490835
Total Pages : 290 pages
Book Rating : 4.5/5 (654 download)

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Book Synopsis Aiding Violence by : Peter Uvin

Download or read book Aiding Violence written by Peter Uvin and published by Kumarian Press. This book was released on 1998 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes statistics.

Assessing Correctional Rehabilitation

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Author :
Publisher : Createspace Independent Pub
ISBN 13 : 9781478262503
Total Pages : 68 pages
Book Rating : 4.2/5 (625 download)

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Book Synopsis Assessing Correctional Rehabilitation by : Francis T. Cullen

Download or read book Assessing Correctional Rehabilitation written by Francis T. Cullen and published by Createspace Independent Pub. This book was released on 2012-07-17 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: A theme that has persisted throughout the history of American corrections is that efforts should be made to reform offenders. In particular, at the beginning of the 1900s, the rehabilitative ideal was enthusiastically trumpeted and helped to direct the renovation of the correctional system (e.g., implementation of indeterminate sentencing, parole, probation, a separate juvenile justice system). For the next seven decades, offender treatment reigned as the dominant correctional philosophy. Then, in the early 1970s, rehabilitation suffered a precipitous reversal of fortune. The larger disruptions in American society in this era prompted a general critique of the “state run” criminal justice system. Rehabilitation was blamed by liberals for allowing the state to act coercively against offenders, and was blamed by conservatives for allowing the state to act leniently toward offenders. In this context, the death knell of rehabilitation was seemingly sounded by Robert Martinson's (1974b) influential “nothing works” essay, which reported that few treatment programs reduced recidivism. This review of evaluation studies gave legitimacy to the antitreatment sentiments of the day; it ostensibly “proved” what everyone “already knew”: Rehabilitation did not work. In the subsequent quarter century, a growing revisionist movement has questioned Martinson's portrayal of the empirical status of the effectiveness of treatment interventions. Through painstaking literature reviews, these revisionist scholars have shown that many correctional treatment programs are effective in decreasing recidivism. More recently, they have undertaken more sophisticated quantitative syntheses of an increasing body of evaluation studies through a technique called “meta-analysis.” These meta-analyses reveal that across evaluation studies, the recidivism rate is, on average, 10 percentage points lower for the treatment group than for the control group. However, this research has also suggested that some correctional interventions have no effect on offender criminality (e.g., punishment-oriented programs), while others achieve substantial reductions in recidivism (i.e., approximately 25 percent). This variation in program success has led to a search for those “principles” that distinguish effective treatment interventions from ineffective ones. There is theoretical and empirical support for the conclusion that the rehabilitation programs that achieve the greatest reductions in recidivism use cognitive-behavioral treatments, target known predictors of crime for change, and intervene mainly with high-risk offenders. “Multisystemic treatment” is a concrete example of an effective program that largely conforms to these principles. In the time ahead, it would appear prudent that correctional policy and practice be “evidence based.” Knowledgeable about the extant research, policymakers would embrace the view that rehabilitation programs, informed by the principles of effective intervention, can “work” to reduce recidivism and thus can help foster public safety. By reaffirming rehabilitation, they would also be pursuing a policy that is consistent with public opinion research showing that Americans continue to believe that offender treatment should be an integral goal of the correctional system.

Governance of Stakeholder Relationships

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Author :
Publisher :
ISBN 13 :
Total Pages : 140 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Governance of Stakeholder Relationships by : G. M. M. Gelauff

Download or read book Governance of Stakeholder Relationships written by G. M. M. Gelauff and published by . This book was released on 1996 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Logic and Limits of Trust

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Author :
Publisher :
ISBN 13 :
Total Pages : 208 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Logic and Limits of Trust by : Bernard Barber

Download or read book The Logic and Limits of Trust written by Bernard Barber and published by . This book was released on 1983 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tackling tax avoidance

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Publisher : The Stationery Office
ISBN 13 : 9780108510502
Total Pages : 28 pages
Book Rating : 4.5/5 (15 download)

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Book Synopsis Tackling tax avoidance by : Great Britain: H.M. Treasury

Download or read book Tackling tax avoidance written by Great Britain: H.M. Treasury and published by The Stationery Office. This book was released on 2011-03-25 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dated March 2011. A supporting document for the Budget 2011 (HC 836, ISBN 9780102971033)