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Las Operaciones Vinculadas Y El Ajuste Secundario En El Impuesto Sobre Sociedades
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Book Synopsis Resolving Transfer Pricing Disputes by : Eduardo Baistrocchi
Download or read book Resolving Transfer Pricing Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2012-12-06 with total page 975 pages. Available in PDF, EPUB and Kindle. Book excerpt: Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.
Book Synopsis The North American Mosaic by : Commission for Environmental Cooperation (Montréal, Québec). Secretariat
Download or read book The North American Mosaic written by Commission for Environmental Cooperation (Montréal, Québec). Secretariat and published by . This book was released on 2001 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: The North American Mosaic has four overarching features. First, it is, to the extent feasible, based on comparable information on the status and trends of major indicators of the state of the environment in Canada,Mexico, and the United States. Second, the report confirms that these three countries together make up an incredibly complex, dynamic, and interconnected ecosystem in which humans play a dominant and decisive role. Third, the report raises important and sometimes disquieting questions concerning the sustainability of some current trends. Finally, the report is a reminder that our economic, social, and physical well-being are utterly dependent on the life-sustaining services provided by nature. This report emphasizes the importance of developing mutually compatible economic, social, and environmental goals and policies across the three-country region.
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 Tierra Vacante en Ciudades Latinoamericanas by : Nora Clichevsky
Download or read book Tierra Vacante en Ciudades Latinoamericanas written by Nora Clichevsky and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vacant urban land--the product of land market activity, the actions of private agents, and the policies of public agents--is an important challenge for policy makers. Vacant lots on the urban fringe and in central and interstitial areas have affected growth patterns in Latin America. Contributors to this book analyze the problems and opportunities related to vacant urban land in five cities: Buenos Aires, Argentina; Rio de Janeiro, Brazil; Quito, Ecuador; Lima, Perú; and San Salvador, El Salvador.
Author :Food and Agriculture Organization of the United Nations Publisher :Food & Agriculture Org. ISBN 13 :9251091870 Total Pages :37 pages Book Rating :4.2/5 (51 download)
Book Synopsis International Code of Conduct on Pesticide Management by : Food and Agriculture Organization of the United Nations
Download or read book International Code of Conduct on Pesticide Management written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2018-09-03 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: The understanding that some pesticides are more hazardous than others is well established. Recognition of this is reflected by the World Health Organization (WHO) Recommended Classification of Pesticides by Hazard, which was first published in 1975. The document classifies pesticides in one of five hazard classes according to their acute toxicity. In 2002, the Globally Harmonized System of Classification and Labelling of Chemicals (GHS) was introduced, which in addition to acute toxicity also provides classification of chemicals according to their chronic health hazards and environmental hazards.
Author :International Monetary Fund Publisher :International Monetary Fund ISBN 13 :9781557753397 Total Pages :208 pages Book Rating :4.7/5 (533 download)
Book Synopsis Balance of Payments Manual by : International Monetary Fund
Download or read book Balance of Payments Manual written by International Monetary Fund and published by International Monetary Fund. This book was released on 2005-11-16 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth edition of Balance of Payments Manual, issued in 1993, presents revised and updated standards for concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics that reflect the widespread changes that have taken place in international transactions since the fouth edition was published in 1977. As the international standard, the Manual serves as a guide for IMF member countries that regularly report balance of payments data to the IMF. The Manual contains significantly expanded and restructured coverage of financial flows and stocks and international transactions in services. Harmonization with the System of National Accounts and other IMF statistical systems is also greatly increased. See also companion volumes, the Balance of Payments Compilation Guide and the Balance of Payments Textbook.
Download or read book Cities of Tomorrow written by Peter Hall and published by Wiley-Blackwell. This book was released on 1997-02-18 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cities of Tomorrow is a critical history of planning in theory and practice in the twentieth century, as well as of the social and economic problems and opportunities that gave rise to it. Trenchant, perceptive, global in coverage, this book is an unrivalled account of its crucial subject. The third edition of Cities of Tomorrow is comprehensively revised to take account of abundant new literature published since its original appearance, and to view the 1990s in historical perspective. This is the definitive edition, reviewing the development of the modern planning movement over the entire span of the twentieth century.
Book Synopsis Las operaciones vinculadas: El ajuste secundario by : Diana Ferrer Vidal
Download or read book Las operaciones vinculadas: El ajuste secundario written by Diana Ferrer Vidal and published by . This book was released on 2015 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Perspectives on Personality by : Charles S. Carver
Download or read book Perspectives on Personality written by Charles S. Carver and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Perspectives on Personality describes a range of viewpoints that are used by personality psychologists today, and helps students understand how these viewpoints can be applied to their own lives. Authors Charles Carver and Michael Scheier dedicate a chapter to each major perspective, presenting an overview on the perspective's orienting assumptions and core themes and concluding with a discussion of problems within that theoretical viewpoint and predictions about its future prospects. The Eighth edition incorporates several important recent developments in the field, including genetics and genomics and the biological underpinnings of impulsiveness"--Back cover
Book Synopsis Prácticas de valoración y documentación de operaciones vinculadas (e-book) by : Jesús Badás Cerezo
Download or read book Prácticas de valoración y documentación de operaciones vinculadas (e-book) written by Jesús Badás Cerezo and published by Lex Nova. This book was released on 2010-09 with total page 467 pages. Available in PDF, EPUB and Kindle. Book excerpt: El lector encontrará en las páginas de este libro la solución práctica a los casos más frecuentes, en el ámbito interno, de las operaciones vinculadas desde todas las perspectivas que ofrece la norma del Impuesto sobre Sociedades, con el siguiente desarrollo: 1. Concepto de operaciones vinculadas. 2. Valoración a precios de mercado. 3. Tratamiento fiscal y contable de las diferencias entre precio de mercado y convenido: los ajustes primario y secundario. 4. Documentación. 5. Régimen sancionador. 6. Procedimiento inspector.La presente edición incorpora a las soluciones propuestas el contenido de las dos normas más recientes en materia de documentación y régimen sancionador, el Real Decreto-Ley 6/2010, de 9 de abril, y el Real Decreto 897/2010, de 9 de julio.Estas disposiciones han introducido novedades como, en el caso del Real Decreto-Ley, el límite de los cien mil euros o el de las sanciones en casos de ausencia de modificación de valores, además de anunciar una simplificación de las obligaciones documentales, que se acaba de producir mediante la publicación en el Boletín Oficial del Estado del 10 de julio de 2010 el Real Decreto 897/2010, que establece una nueva exoneración para «pequeñas» operaciones (exención objetiva hasta 250 mil euros).En definitiva, una monografía que, dado su carácter práctico, está dirigida tanto al lector interesado como al profesional relacionado con la gestión del Impuesto sobre Sociedades.
Book Synopsis Coercion, Capital, and European States, AD 990-1992 by :
Download or read book Coercion, Capital, and European States, AD 990-1992 written by and published by . This book was released on 1992 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Territory written by David Delaney and published by John Wiley & Sons. This book was released on 2008-04-15 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction conveys the complexities associated with the term "territory" in a clear and accessible manner. It surveys the field and brings theory to ground in the case of Palestine. A clear and accessible introduction to the complexities associated with the term "territory". Provides an interdisciplinary survey of the many strands of research in the field. Addresses specific areas including interpretations of territorial structures; the relationship between territoriality and scale; the validity and fluidity of territory; and the practical, social processes associated with territorial re-configurations. Stresses that our understanding of territory is inseparable from our understanding of power. Uses Israel/Palestine as an extended illustrative case study. The author’s strong legal and geographical background gives the work an authoritative perspective.
Book Synopsis A Conservation Assessment of the Terrestrial Ecoregions of Latin America and the Caribbean by : Eric Dinerstein
Download or read book A Conservation Assessment of the Terrestrial Ecoregions of Latin America and the Caribbean written by Eric Dinerstein and published by World Bank Publications. This book was released on 1995 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: Approach; Major ecosystem types, major habitat types, and ecoregions of LAC; Conservation status of terretrial ecoregions of LAC; Biological distinctiveness of territorial ecoregions of LAC at different biogeographic scales results; Integrating biological distinctiveness and conservation status; Conservation assessment of mangrove ecosystems.
Book Synopsis Child Migration and Human Rights in a Global Age by : Jacqueline Bhabha
Download or read book Child Migration and Human Rights in a Global Age written by Jacqueline Bhabha and published by Princeton University Press. This book was released on 2016-05-17 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first comprehensive look at the global dilemma of child migration Why, despite massive public concern, is child trafficking on the rise? Why are unaccompanied migrant children living on the streets and routinely threatened with deportation to their countries of origin? Why do so many young refugees of war-ravaged and failed states end up warehoused in camps, victimized by the sex trade, or enlisted as child soldiers? This book provides the first comprehensive account of the widespread but neglected global phenomenon of child migration, exploring the complex challenges facing children and adolescents who move to join their families, those who are moved to be exploited, and those who move simply to survive. Spanning several continents and drawing on the stories of young migrants, Child Migration and Human Rights in a Global Age provides a comprehensive account of the widespread and growing but neglected global phenomenon of child migration and child trafficking. It looks at the often-insurmountable obstacles we place in the paths of adolescents fleeing war, exploitation, or destitution; the contradictory elements in our approach to international adoption; and the limited support we give to young people brutalized as child soldiers. Part history, part in-depth legal and political analysis, this powerful book challenges the prevailing wisdom that widespread protection failures are caused by our lack of awareness of the problems these children face, arguing instead that our societies have a deep-seated ambivalence to migrant children—one we need to address head-on. Child Migration and Human Rights in a Global Age offers a road map for doing just that, and makes a compelling and courageous case for an international ethics of children's human rights.
Book Synopsis The Oxford Handbook of Latin American Economics by : José Antonio Ocampo
Download or read book The Oxford Handbook of Latin American Economics written by José Antonio Ocampo and published by Oxford Handbooks. This book was released on 2014-08-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Latin America has been central to the main debates on development economics, ranging from the relationships between income inequality and economic growth, and the importance of geography versus institutions in development, to debates on the effects of trade, trade openness and protection on growth and income distribution. Despite increasing interest in the region there are few English language books on Latin American economics. This Handbook, organized into five parts, aims to fill this significant gap. Part I looks at long-term issues, including the institutional roots of Latin America's underdevelopment, the political economy of policy making, the rise, decline and re-emergence of alternative paradigms, and the environmental sustainability of the development pattern. Part II considers macroeconomic topics, including the management of capital account booms and busts, the evolution and performance of exchange rate regimes, the advances and challenges of monetary policies and financial development, and the major fiscal policy issues confronting the region, including a comparison of Latin American fiscal accounts with those of the OECD. Part III analyzes the region's economies in global context, particularly the role of Latin America in the world trade system and the effects of dependence on natural resources (characteristic of many countries of the region) on growth and human development. It reviews the trends of foreign direct investment, the opportunities and challenges raised by the emergence of China as buyer of the region's commodities and competitor in the world market, and the transformation of the Latin America from a region of immigration to one of massive emigration. Part IV deals with matters of productive development. At the aggregate level it analyzes issues of technological catching up and divergence as well as different perspectives on the poor productivity and growth performance of the region during recent decades. At the sectoral level, it looks at agricultural policies and performance, the problems and prospects of the energy sector, and the effects on growth of lagging infrastructure development. Part V looks at the social dimensions of development; it analyzes the evolution of income inequality, poverty, and economic insecurity in the region, the evolution of labor markets and the performance of the educational sector, as well as the evolution of social assistance programs and social security reforms in the region. The contributors are leading researchers that belong to different schools of economic thought and most come from countries throughout Latin America, representing a range of views and recognising the diversity of the region. This Handbook is a significant contribution to the field, and will be of interest to academics, graduate students and policy makers interested in economics, political economy, and public policy in Latin America and other developing economies.
Book Synopsis Human Scale Development by : Manfred A. Max-Neef
Download or read book Human Scale Development written by Manfred A. Max-Neef and published by . This book was released on 1991 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents a people-centred approach to development.
Book Synopsis Infant/toddler Caregiving by : California. Department of Education
Download or read book Infant/toddler Caregiving written by California. Department of Education and published by Department of Education. This book was released on 2011 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: