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La Armonizacion De La Base Imponible Comun Consolidada Del Impuesto Sobre Sociedades Y Su Incidencia En El Sistema Tributario Espanol
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Book Synopsis La armonización de la base imponible común consolidada del impuesto sobre sociedades y su incidencia en el sistema tributario español by : Carmen Botella García-Lastra
Download or read book La armonización de la base imponible común consolidada del impuesto sobre sociedades y su incidencia en el sistema tributario español written by Carmen Botella García-Lastra and published by . This book was released on 2016 with total page 817 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 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 999 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 Transforming Economies by : José Manuel Salazar-Xirinachs
Download or read book Transforming Economies written by José Manuel Salazar-Xirinachs and published by . This book was released on 2014-05-05 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book helps connect the dots between economic theory, the role of capabilities, the lessons from history and the practical challenges of design and implementation of industrial policies. In so doing it provides an excellent policy roadmap for anyone interested in the challenge of promoting catch-up growth and productive transformation.
Book Synopsis Making Sense of Nature by : Noel Castree
Download or read book Making Sense of Nature written by Noel Castree and published by Routledge. This book was released on 2013-08-15 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: We listen to a cacophony of voices instructing us how to think and feel about nature, including our own bodies. The news media, wildlife documentaries, science magazines, and environmental NGOs are among those clamouring for our attention. But are we empowered by all this knowledge or is our dependence on various communities allowing our thoughts, sentiments and activities to be unduly governed by others? Making Sense of Nature shows that what we call ‘nature’ is made sense of for us in ways that make it central to social order, social change and social dissent. By utilising insights and extended examples from anthropology, cultural studies, human geography, philosophy, politics, sociology, science studies, this interdisciplinary text asks whether we can better make sense of nature for ourselves, and thus participate more meaningfully in momentous decisions about the future of life – human and non-human – on the planet. This book shows how ‘nature’ can be made sense of without presuming its naturalness. The challenge is not so much to rid ourselves of the idea of nature and its ‘collateral concepts’ (such as genes) but instead, we need to be more alert to how, why and with what effects ideas about ‘nature’ get fashioned and deployed in specific situations. Among other things, the book deals with science and scientists, the mass media and journalists, ecotourism, literature and cinema, environmentalists, advertising and big business. This innovative text contains numerous case studies and examples from daily life to put theory and subject matter into context, as well as study tasks, a glossary and suggested further reading. The case studies cover a range of topics, range from forestry in Canada and Guinea, to bestiality in Washington State, to how human genetics is reported in Western newspapers, to participatory science experiments in the UK. Making Sense of Nature will empower readers from a wide range of fields across the social sciences, humanities and physical sciences.
Book Synopsis Tax Treaty Case Law Around the Globe : 2020 by : Eric Kemmeren
Download or read book Tax Treaty Case Law Around the Globe : 2020 written by Eric Kemmeren and published by . This book was released on 2021 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication gives a global overview of international tax disputes on double tax conventions. It covers the 32 most important tax treaty cases which were decided around the world in 2019. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.
Book Synopsis Annulment of ICSID Awards by : Emmanuel Gaillard
Download or read book Annulment of ICSID Awards written by Emmanuel Gaillard and published by Juris Publishing, Inc.. This book was released on 2004 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Capitalism in the Web of Life by : Jason W. Moore
Download or read book Capitalism in the Web of Life written by Jason W. Moore and published by Verso Books. This book was released on 2015-08-18 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Integrating both social and historical factors, this radical analysis of the development of capitalism reveals the ever-deepening relationship between capital and ecology Finance. Climate. Food. Work. How are the crises of the twenty-first century connected? In Capitalism in the Web of Life, Jason W. Moore argues that the sources of today’s global turbulence have a common cause: capitalism as a way of organizing nature, including human nature. Drawing on environmentalist, feminist, and Marxist thought, Moore offers a groundbreaking new synthesis: capitalism as a “world-ecology” of wealth, power, and nature. Capitalism’s greatest strength—and the source of its problems—is its capacity to create Cheap Natures: labor, food, energy, and raw materials. That capacity is now in question. Rethinking capitalism through the pulsing and renewing dialectic of humanity-in-nature, Moore takes readers on a journey from the rise of capitalism to the modern mosaic of crisis. Capitalism in the Web of Life shows how the critique of capitalism-in-nature—rather than capitalism and nature—is key to understanding our predicament, and to pursuing the politics of liberation in the century ahead.
Book Synopsis International Investment Law by : Marc Bungenberg
Download or read book International Investment Law written by Marc Bungenberg and published by Hart Pub Limited. This book was released on 2014-11-30 with total page 2000 pages. Available in PDF, EPUB and Kindle. Book excerpt: International investment law is a subject of growing importance and complexity. Anyone interested in international investment law will appreciate the comprehensive, thoughtful and detailed exploration of this area which this distinguished group of German scholars have provided.
Book Synopsis Trade and Employment by : Marion Jansen
Download or read book Trade and Employment written by Marion Jansen and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Informal Economy by : Alejandro Portes
Download or read book The Informal Economy written by Alejandro Portes and published by . This book was released on 1989-03 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: A New York roofer requests payment in cash. A Bogota car mechanic sets up "shop" on a quiet side street. Four Mexican immigrants assemble semiconductors in a San Diego home. A Leningrad doctor sells needed medicine to a desperate patient. All are part of a growing worldwide phenomenon that is widely known but little understood. The informal or underground economy is thriving today, not only in the Third World countries where it was first reported and studied but also in Eastern Europe and the developed nations of the West. The Informal Economy is the first book to bring together studies from all three of these settings and to integrate them into a coherent theoretical framework. Taking an international perspective, the authors dispel a number of misconceptions about the informal economy. They make clear, for instance, that it is not solely a province of the poor. Cutting across social strata, it reflects a political and economic realignment between employers and workers and a shift in the regulatory mission of the government. Throughout, the authors' theoretical observations serve not only to unify material from diverse sources but also to map out directions for further research.
Book Synopsis Internal Labor Markets and Manpower Analysis by : Peter B. Doeringer
Download or read book Internal Labor Markets and Manpower Analysis written by Peter B. Doeringer and published by M.E. Sharpe. This book was released on 1985-06 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the institutional aspects of the American labor market. The introduction assesses the major changes since 1971.
Download or read book Informality written by Guillermo Perry and published by World Bank Publications. This book was released on 2007 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyzes informality in Latin America, exploring root causes and reasons for and implications of its growth. This book uses two distinct but complementary lenses. It concludes that reducing informality levels and overcoming the "culture of informality" will require actions to increase aggregate productivity in the economy.
Book Synopsis Sustainability or Collapse? by : Robert Costanza
Download or read book Sustainability or Collapse? written by Robert Costanza and published by MIT Press. This book was released on 2011-01-21 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scholars from a range of disciplines develop an integrated human and environmental history over millennial, centennial, and decadal time scales and make projections for the future. Human history, as written traditionally, leaves out the important ecological and climate context of historical events. But the capability to integrate the history of human beings with the natural history of the Earth now exists, and we are finding that human-environmental systems are intimately linked in ways we are only beginning to appreciate. In Sustainability or Collapse?, researchers from a range of scholarly disciplines develop an integrated human and environmental history over millennial, centennial, and decadal time scales and make projections for the future. The contributors focus on the human-environment interactions that have shaped historical forces since ancient times and discuss such key methodological issues as data quality. Topics highlighted include the political ecology of the Mayans; the effect of climate on the Roman Empire; the "revolutionary weather" of El Niño from 1788 to 1795; twentieth-century social, economic, and political forces in environmental change; scenarios for the future; and the accuracy of such past forecasts as The Limits to Growth.
Book Synopsis Resource Radicals by : Thea Riofrancos
Download or read book Resource Radicals written by Thea Riofrancos and published by Duke University Press Books. This book was released on 2020-08-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2007, the left came to power in Ecuador. In the years that followed, the “twenty-first-century socialist” government and a coalition of grassroots activists came to blows over the extraction of natural resources. Each side declared the other a perversion of leftism and the principles of socioeconomic equality, popular empowerment, and anti-imperialism. In Resource Radicals, Thea Riofrancos unpacks the conflict between these two leftisms: on the one hand, the administration's resource nationalism and focus on economic development; and on the other, the anti-extractivism of grassroots activists who condemned the government's disregard for nature and indigenous communities. In this archival and ethnographic study, Riofrancos expands the study of resource politics by decentering state resource policy and locating it in a field of political struggle populated by actors with conflicting visions of resource extraction. She demonstrates how Ecuador's commodity-dependent economy and history of indigenous uprisings offer a unique opportunity to understand development, democracy, and the ecological foundations of global capitalism.
Download or read book ICSID Reports written by James Crawford and published by Cambridge University Press. This book was released on 2009-10 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 14 of the ICSID Reports includes cases up to early 2007.
