Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Por Um Principio Da Cooperacao No Direito Tributario
Download Por Um Principio Da Cooperacao No Direito Tributario full books in PDF, epub, and Kindle. Read online Por Um Principio Da Cooperacao No Direito Tributario ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Por um princípio da cooperação no Direito Tributário by : Fabio Brun Goldschmidt
Download or read book Por um princípio da cooperação no Direito Tributário written by Fabio Brun Goldschmidt and published by . This book was released on 2023-03-17 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nesta obra inovadora, os autores se propõem a introduzir um novo princípio no Direito Tributário brasileiro. Para tanto, realizam a interpretação do texto constitucional em sintonia com as exigências de eficiência, de transparência e de moralidade que permeiam o Direito Público atual, buscando apoio em inúmeros exemplos da experiência internacional que vem, paulatinamente, reconfigurando a relação Fisco-contribuinte para dela afasta a tradicional concepção oposicionista que notabilizou a construção do Direito Tributário até o presente. Na concepção dos autores, o princípio da cooperação deve orientar toda a produção normativa do Legislativo e do Executivo, bem como a própria interpretação judicial e administrativa das normas jurídicas, de modo a reposicionar a relação de tributação com base em uma lógica colaborativa, voltada à geração de benefícios mútuos, conducentes ao desenvolvimento nacional.
Book Synopsis Tax Sovereignty in the BEPS Era by : Sergio André Rocha
Download or read book Tax Sovereignty in the BEPS Era written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
Book Synopsis A Multilateral Convention for Tax by : Sergio André Rocha
Download or read book A Multilateral Convention for Tax written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2021-11-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.
Download or read book Revista Universidade Rural written by and published by . This book was released on 2002 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Dialectics of Citizenship by : Bernd Reiter
Download or read book The Dialectics of Citizenship written by Bernd Reiter and published by MSU Press. This book was released on 2013-05-01 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: What does it mean to be a citizen? What impact does an active democracy have on its citizenry and why does it fail or succeed in fulfilling its promises? Most modern democracies seem unable to deliver the goods that citizens expect; many politicians seem to have given up on representing the wants and needs of those who elected them and are keener on representing themselves and their financial backers. What will it take to bring democracy back to its original promise of rule by the people? Bernd Reiter’s timely analysis reaches back to ancient Greece and the Roman Republic in search of answers. It examines the European medieval city republics, revolutionary France, and contemporary Brazil, Portugal, and Colombia. Through an innovative exploration of country cases, this study demonstrates that those who stand to lose something from true democracy tend to oppose it, making the genealogy of citizenship concurrent with that of exclusion. More often than not, exclusion leads to racialization, stigmatizing the excluded to justify their non-membership. Each case allows for different insights into the process of how citizenship is upheld and challenged. Together, the cases reveal how exclusive rights are constituted by contrasting members to non-members who in that very process become racialized others. The book provides an opportunity to understand the dynamics that weaken democracy so that they can be successfully addressed and overcome in the future.
Download or read book U.S.A. written by and published by . This book was released on 1945 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Welcome to the United States written by and published by . This book was released on 2007 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxpayers in International Law by : Juliane Kokott
Download or read book Taxpayers in International Law written by Juliane Kokott and published by Bloomsbury Publishing. This book was released on 2022-03-24 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Book Synopsis Antitrust Law in Brazil by : Eduardo Molan Gaban
Download or read book Antitrust Law in Brazil written by Eduardo Molan Gaban and published by Kluwer Law International B.V.. This book was released on 2011-12-05 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book highlights the case of Brazil, a major economic player among developing countries. In seventeen years of enforcing the Brazilian Antitrust Law, Brazil’s Administrative Council for Economic Defence (CADE) has achieved outstanding results and has been recognized as the most effective antitrust enforcement agency in the developing world. This book is the first to describe and analyse the workings and case law of the CADE, emphasizing the agency’s fundamental methodology and focusing on the contributory roles of such factors as the following: mechanisms and procedures of enforcement of the Antitrust Law in Brazil; methodologies (tests) used for antitrust assessment (for merger and conduct controls); evaluation of barriers to entry and rivalry in analysed markets; assessment of proof and circumstantial evidence within CADE case law and court decisions; examination of rational justifications for practices under investigation; legality of exchange of information; leniency agreements; cease and desist agreements; cultural issues and modifications; civil and criminal enforcement; private damages considerations; and the role of international and regional competition law regimes (OECD, UNCTAD, WTO, ICN, Mercosur). The book’s consolidated research on Brazil’s cartel investigations clearly describes the main defence theories and the courts’ decisions. The authors also explore the relationship of Brazil’s antitrust law to the country’s public policies in the areas of consumer rights, public procurement, and measures against corruption, with special emphasis on the synergies arising from antitrust law and consumer protection. It is worth noting that the studies carried out in this book discussed Law No. 8884/94 (Brazilian Antitrust Law) and the New Brazilian Antitrust Law, which was passed on 5 October 2011 and which will be enforced in 2012. With its unique synthesis of constitutional law, comparative antitrust law, and CADE’s case law, this book will be welcomed by competition lawyers and other parties interested in methods and procedures used in merger and conduct control, and especially in anti-cartel enforcement, in developing countries.
Book Synopsis The Education Systems of the Americas by : Sieglinde Jornitz
Download or read book The Education Systems of the Americas written by Sieglinde Jornitz and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook focuses on and compares the education systems in the three Americas: North, Central and South America, and includes a chapter on most countries in the region. The chapters follow a common structure and include schematic diagrams of the structure of mainstream education from pre-primary to tertiary level. Each chapter starts with a description of the historical and social foundations of the education system from the post-World War II period up to today, including political, economic and cultural contexts and conditions. By highlighting important dates and structural decisions, the current education system can be understood as resulting from past developments. The first part ends with a description of the transitions to the labour market that are offered, and the way in which these are organized in the education system described. The second part consists of an overview of the institutional and organizational principles as well as the structure of education from pre-primary to tertiary level. It includes a focus on legislative bases and financial provisions for the education system and a description of the structure by using the ISCED-classification. It further includes information of the supply of human resources such as teachers and other educators. The third and final part of the handbook discusses selected educational trends and aspects. In this context, three topics are of particular interest: dealing with inequality, ICT and digitization activities, and STEM-related policies and programmes.
Book Synopsis Principles for Building Resilience by : Reinette Biggs
Download or read book Principles for Building Resilience written by Reinette Biggs and published by Cambridge University Press. This book was released on 2015-04-02 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reflecting the very latest research, this book provides an in-depth review of the role of resilience in the management of social-ecological systems and the ecosystem services they provide. Leaders in the field outline seven principles for building resilience in social-ecological systems, examining how these can be applied to advance sustainability.
Book Synopsis Writing Off Ideas by : Randall G. Holcombe
Download or read book Writing Off Ideas written by Randall G. Holcombe and published by Transaction Publishers. This book was released on 2000 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the 20th century tax-exempt charitble foundations in the US have grown substantially, both in their financial importance, and in the scope of their activties. This book examines the economic, cultural, and intellectual implications of these organizations.
Book Synopsis Materials Engineering and Nanotechnology by : Kazuo Umemura
Download or read book Materials Engineering and Nanotechnology written by Kazuo Umemura and published by Trans Tech Publications Ltd. This book was released on 2018-10-19 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: 3rd International Conference on Materials Engineering and Nanotechnology (ICMEN 2018) Selected, peer reviewed papers from the 3rd International Conference on Materials Engineering and Nanotechnology (ICMEN2018), July 19-21, 2018, Tokyo, Japan
Book Synopsis Código do IRC e legislação Complementar - 2015 by : Vida Económica
Download or read book Código do IRC e legislação Complementar - 2015 written by Vida Económica and published by Vida Economica Editorial. This book was released on 2015-04-14 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edição prática em formato de livro de bolso que inclui a Reforma do Código do IRC aprovado pelo Decreto- Lei n.º 442-B/88, de 30 de Novembro. Inclui ainda Legislação complementar: - Regime das Depreciações e Amortizações - Regime Complementar do Procedimento de Inspecção Tributária
Author :Ilana Seltzer Goldstein; Roger Chartier; Flávia Rosa; Alessandra El Far; Felipe Lindoso; Zoara Failla; Eliana Yunes; Gustavo Gouveia; Rita Palmeira; João Cezar de Castro Rocha; Laeticia Jensen Eble; Luciana Villas-Boas; Néstor García Canclini; Cristiane Costa; Anderson da Mata; Fábio Malini; Bernardo Ajzenberg; Luciana Veit; Carlo Carrenho; Fabio Uehara Publisher :Itaú Cultural ISBN 13 : Total Pages :86 pages Book Rating :4./5 ( download)
Book Synopsis Revista Observatório Itaú Cultural - 17 by : Ilana Seltzer Goldstein; Roger Chartier; Flávia Rosa; Alessandra El Far; Felipe Lindoso; Zoara Failla; Eliana Yunes; Gustavo Gouveia; Rita Palmeira; João Cezar de Castro Rocha; Laeticia Jensen Eble; Luciana Villas-Boas; Néstor García Canclini; Cristiane Costa; Anderson da Mata; Fábio Malini; Bernardo Ajzenberg; Luciana Veit; Carlo Carrenho; Fabio Uehara
Download or read book Revista Observatório Itaú Cultural - 17 written by Ilana Seltzer Goldstein; Roger Chartier; Flávia Rosa; Alessandra El Far; Felipe Lindoso; Zoara Failla; Eliana Yunes; Gustavo Gouveia; Rita Palmeira; João Cezar de Castro Rocha; Laeticia Jensen Eble; Luciana Villas-Boas; Néstor García Canclini; Cristiane Costa; Anderson da Mata; Fábio Malini; Bernardo Ajzenberg; Luciana Veit; Carlo Carrenho; Fabio Uehara and published by Itaú Cultural. This book was released on with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: A edição 17 reflete sobre livro e leitura no século XXI, levando em conta novos aspectos e dimensões que vão além das publicações em papel, das bibliotecas e livrarias físicas. A Revista contempla abordagens históricas, discussões contemporâneas, contribuições de pesquisadores acadêmicos e de profissionais do mercado.
Download or read book Corrupt Cities written by and published by World Bank Publications. This book was released on 2000 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Much of the devastation caused by the recent earthquake in Turkey was the result of widespread corruption between the construction industry and government officials. Corruption is part of everyday public life and we tend to take it for granted. However, preventing corruption helps to raise city revenues, improve service delivery, stimulate public confidence and participation, and win elections. This book is designed to help citizens and public officials diagnose, investigate and prevent various kinds of corrupt and illicit behaviour. It focuses on systematic corruption rather than the free-lance activity of a few law-breakers, and emphasises practical preventive measures rather than purely punitive or moralistic campaigns.
Book Synopsis An Introduction to Online Platforms and Their Role in the Digital Transformation by : OECD
Download or read book An Introduction to Online Platforms and Their Role in the Digital Transformation written by OECD and published by OECD Publishing. This book was released on 2019-05-13 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains detailed profiles of twelve of the world’s leading platform companies and derives insights from those profiles about what platforms actually do, how they do it, and why they succeed financially.
