Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download Tendencias Y Desafios Fiscales De La Economia Digital full books in PDF, epub, and Kindle. Read online Tendencias Y Desafios Fiscales De La Economia Digital ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author : José Ángel Gómez Requena
Publisher :
ISBN 13 : 9788491523918
Total Pages : 756 pages
Book Rating : 4.5/5 (239 download)
Download or read book Tendencias y desafíos fiscales de la economía digital written by José Ángel Gómez Requena and published by . This book was released on 2017 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gabriella Cappelleri
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403524316
Total Pages : 341 pages
Book Rating : 4.4/5 (35 download)
Download or read book The Future of the Profit Split Method written by Gabriella Cappelleri and published by Kluwer Law International B.V.. This book was released on 2020-11-23 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Future of the Profit Split Method Edited by Robert Danon, Guglielmo Maisto, Vikram Chand & Gabriella Cappelleri Among the various transfer pricing methods, the profit split method (PSM) is under the spotlight after the OECD’s Base Erosion and Profit Shifting (BEPS) project. However, both expert analysis and experience indicate that this method is not straightforward either for taxpayers to apply or for tax administrations to evaluate. In this thorough and detailed commentary – the first book to analyse this increasingly adopted transfer pricing method – notable scholars and practitioners working in the international tax community express their views on the method, answering some unresolved questions and highlighting issues that are still open and pending, especially in light of the digitalization of the economy. Crucial issues covered by the contributors include the following: choice of the appropriate splitting factors, their relative weights, and valuation of the contributions; uncertainties and outcomes potentially not aligned with the arm’s-length standard; possible role of assessments made by the European Commission on State aid; nexus with the work done by the EU Joint Transfer Pricing Forum; impact of profit split on indirect taxes (VAT/customs tax/excise tax); and application to digital business models and, in general, to the digitalized economy. Moreover, relevant experience of applying this method in France, Germany, Italy, Spain, Switzerland, the United Kingdom, and the United States is provided. A concluding chapter also deals with selected industry experiences. Due to a high level of uncertainty in alignment with international guidance in the application of the PSM – and to the underdeveloped nature of current literature on the subject – there is a need for this book because both tax administrations and taxpayers, going forward, will apply the PSM extensively. The book is highly relevant for policymakers, tax administrations, practitioners and academics engaged in the areas of international taxation, transfer pricing and tax policy.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author : Flavia Milano
Publisher : Inter-American Development Bank
ISBN 13 :
Total Pages : 248 pages
Book Rating : 4./5 ( download)
Download or read book Extractive Sector and Civil Society written by Flavia Milano and published by Inter-American Development Bank. This book was released on 2018-10-16 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: 4% of Latin America and the Caribbean’s GDP comes from the extractive sector. This figure is equivalent to the amount generated by agriculture in the same region. An effective engagement between governments, companies, and civil society is required to propel sustainable development. With this regional diagnosis of countries rich in natural resources like Argentina, Chile, Colombia, Mexico, Peru, and the Dominican Republic, the IDB seeks to shed light on best practices among stakeholders of the extractive sectors. It focuses in actions of information, dialogues, consultations, collaborations, and partnerships that are driving development in the region. From the findings of the diagnosis, 3 roadmaps were drafted, to guide the stakeholders in strengthening their engagement.
Author : United Nations. Economic Commission for Latin America and the Caribbean
Publisher : Santiago, Chile : United Nations, Economic Commission for Latin America and the Caribbean
ISBN 13 :
Total Pages : 312 pages
Book Rating : 4.:/5 (318 download)
Download or read book The Fiscal Covenant written by United Nations. Economic Commission for Latin America and the Caribbean and published by Santiago, Chile : United Nations, Economic Commission for Latin America and the Caribbean. This book was released on 1998 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Pablo González Casanova
Publisher : New York : Oxford University Press
ISBN 13 :
Total Pages : 272 pages
Book Rating : 4.X/5 ( download)
Download or read book Democracy in Mexico written by Pablo González Casanova and published by New York : Oxford University Press. This book was released on 1970 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : World Bank Group
Publisher : World Bank Publications
ISBN 13 : 1464811857
Total Pages : 281 pages
Book Rating : 4.4/5 (648 download)
Download or read book Global Investment Competitiveness Report 2017/2018 written by World Bank Group and published by World Bank Publications. This book was released on 2017-10-25 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Investment Competitiveness report presents new insights and evidence on drivers of foreign direct investment (FDI) in developing countries, and FDI’s role in development. The report’s survey of 750 executives of multinational corporations finds that a business-friendly legal and regulatory environment is a key driver of investment decisions in developing countries, along with political stability, security, and macroeconomic conditions. The report’s topic-specific chapters explore the potential of FDI to create new growth opportunities for local firms, assess the power of tax holidays and other fiscal incentives to attract FDI, analyze characteristics of FDI originating in developing countries, and examine the experience of foreign investors in countries affected by conflict and fragility. Three key features of this Global Investment Competitiveness report distinguish it from other publications on FDI. First, its insights are based on a combination of first-hand perspectives of investors, extensive analysis of available data and evidence, and international good practices in investment policy design and implementation. Secondly, rather than exploring broad FDI trends, the report provides detailed and unique analysis of FDI depending on its motivation, sector, geographic origin and destination, and phase of investment. Thirdly, the report offers practical and actionable recommendations to policymakers in developing countries wishing to reform their business climates for increased investment competitiveness. As such, the report is meant to complement other knowledge products of the World Bank Group focused even more explicitly on country-level data, detailed reform diagnostics, and presentation of best practices. We are confident this report will bring value and fresh perspectives to a variety of audiences. To governments and policymakers, including investment promotion professionals, the report offers direct insights into the role of government policies and actions in investors’ decision-making. To foreign investors and site location consultants, the report provides information on FDI trends and drivers across sectors and geographies. For academic audiences, the new datasets on investment incentives and FDI motivations enables opportunities for additional research and analysis. Lastly, for development assistance providers and other stakeholders, the report highlights key approaches for maximizing FDI’s benefits for development.
Author : United Nations
Publisher : UN
ISBN 13 : 9789211217599
Total Pages : 0 pages
Book Rating : 4.2/5 (175 download)
Download or read book Foreign Direct Investment in Latin America and the Caribbean 2010 written by United Nations and published by UN. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2010, the Latin American and Caribbean region showed great resilience to the international financial crisis and became the world region with the fastest-growing flows of both inward and outward foreign direct investment (FDI). The upswing in FDI in the region has occurred in a context in which developing countries in general have taken on a greater share in both inward and outward FDI flows. This briefing paper is divided into five sections. The first offers a regional overview of FDI in 2010. The second examines FDI trends in Central America, Panama and the Dominican Republic. The third describes the presence China is beginning to build up as an investor in the region. Lastly, the fourth and fifth sections analyze the main foreign investments and business strategies in the telecommunications and software sectors, respectively.
Author : Collectif
Publisher : OECD
ISBN 13 : 9264301763
Total Pages : 260 pages
Book Rating : 4.2/5 (643 download)
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.
Author : Osvaldo Rosales
Publisher : UN
ISBN 13 :
Total Pages : 286 pages
Book Rating : 4.:/5 (891 download)
Download or read book Rising Concentration in Asia-Latin American Value Chains written by Osvaldo Rosales and published by UN. This book was released on 2015 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dynamic Asia has overtaken the European Union as Latin America and the Caribbean's second largest export market, after the United States. However, the region's exports to Asia remain concentrated in few commodities involved a small number of large firms. This book explores the present and future scope for the participation of small and medium-sized enterprises (SMEs) in biregional trade and value chains and the measures that can be taken to make those chains more inclusive and sustainable. It encourages governments in Latin America to improve the business environment in order to encourage multinational firms to invest, upgrade and innovate in the region.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264784322
Total Pages : 207 pages
Book Rating : 4.2/5 (647 download)
Download or read book OECD Science, Technology and Innovation Outlook 2021 Times of Crisis and Opportunity written by OECD and published by OECD Publishing. This book was released on 2021-01-12 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: In immediate responses to the COVID-19 crisis, science and innovation are playing essential roles in providing a better scientific understanding of the virus, as well as in the development of vaccines, treatments and diagnostics. Both the public and private sectors have poured billions of dollars into these efforts, accompanied by unprecedented levels of global cooperation.
Author : Fabio De Castro
Publisher : Springer
ISBN 13 : 1137505729
Total Pages : 347 pages
Book Rating : 4.1/5 (375 download)
Download or read book Environmental Governance in Latin America written by Fabio De Castro and published by Springer. This book was released on 2016-03-24 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is open access under a CC-BY license. The multiple purposes of nature – livelihood for communities, revenues for states, commodities for companies, and biodiversity for conservationists – have turned environmental governance in Latin America into a highly contested arena. In such a resource-rich region, unequal power relations, conflicting priorities, and trade-offs among multiple goals have led to a myriad of contrasting initiatives that are reshaping social relations and rural territories. This edited collection addresses these tensions by unpacking environmental governance as a complex process of formulating and contesting values, procedures and practices shaping the access, control and use of natural resources. Contributors from various fields address the challenges, limitations, and possibilities for a more sustainable, equal, and fair development. In this book, environmental governance is seen as an overarching concept defining the dynamic and multi-layered repertoire of society-nature interactions, where images of nature and discourses on the use of natural resources are mediated by contextual processes at multiple scales.
Author : Gilles Carbonnier
Publisher : Martinus Nijhoff Publishers
ISBN 13 : 9004281150
Total Pages : 237 pages
Book Rating : 4.0/5 (42 download)
Download or read book Education, Learning, Training written by Gilles Carbonnier and published by Martinus Nijhoff Publishers. This book was released on 2014-11-05 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Education, Learning, Training: Critical Issues for Development, renowned scholars and practitioners examine shifts in global education policy and practice over the last 50 years.
Author : Valeria Jordán
Publisher : UN
ISBN 13 :
Total Pages : 350 pages
Book Rating : 4.:/5 (891 download)
Download or read book Broadband in Latin America written by Valeria Jordán and published by UN. This book was released on 2013 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreword -- The shifting digital paradigm in Latin America -- The demand gap: drivers and public policies -- Regional and international connectivity -- Broadband, digitization and development -- Mobile broadband: the urgent need for speedier roll-out -- Cloud computing, structural change and job creation in SMEs -- National broadband plans -- Broadband and industrial policy: the Korean experience -- Net neutrality: debate and policies -- The advance of cloud computing -- The challenge of over-the-top content and services
Author : Commission for Environmental Cooperation (Montréal, Québec). Secretariat
Publisher :
ISBN 13 :
Total Pages : 240 pages
Book Rating : 4.3/5 ( download)
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.
Author : Giorgio Brosio
Publisher : Edward Elgar Pub
ISBN 13 : 9781781006252
Total Pages : 454 pages
Book Rating : 4.0/5 (62 download)
Download or read book Decentralization and Reform in Latin America written by Giorgio Brosio and published by Edward Elgar Pub. This book was released on 2012 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This volume provides a splendid and wide-ranging collection of studies analyzing the political-economy of decentralization in Latin-America. It's a fascinating story with numerous and profound insights into how fiscal decentralization actually works in the context of a variety of fiscal institutions and in a setting with a high degree of inequality in the distribution of income and territorial disparities.' - Wallace E. Oates, University of Maryland, US
Author : Ken'ichi Ōmae
Publisher : Wharton School Publishing
ISBN 13 :
Total Pages : 320 pages
Book Rating : 4.:/5 (318 download)
Download or read book The Next Global Stage written by Ken'ichi Ōmae and published by Wharton School Publishing. This book was released on 2005 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: A radically new world is taking shape from the ashes of yesterday's nation-based economic world. To succeed, you'll need to act on a global stage - and master entirely new rules about the sources of economic power and the drivers of growth. In The Global Stage, legendary business strategist Kenichi Ohmae synthesizes today's emerging trends into the first coherent view of tomorrow's global economy, and its implications for politics, business, and personal success. As important as Huntington's The Clash of Civilizations, as fascinating and relevant as Friedman's The Lexus and the Olive Tree, this book doesn't just explain what's happened: it prepares you for what will happen next.
