Tax Challenges Arising from Digitalisation – Interim Report 2018 PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Tax Challenges Arising from Digitalisation – Interim Report 2018 PDF full book. Access full book title Tax Challenges Arising from Digitalisation – Interim Report 2018 by Collectif. Download full books in PDF and EPUB format.
Author: Collectif
Publisher: OECD
ISBN: 9264301763
Category : Business & Economics
Languages : en
Pages : 260
Get Book Here
Book Description
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: Collectif
Publisher: OECD
ISBN: 9264301763
Category : Business & Economics
Languages : en
Pages : 260
Get Book Here
Book Description
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: Javier Robalino Orellana
Publisher: Cameron May, Limited
ISBN: 9781907174049
Category : Administrative law
Languages : en
Pages : 398
Get Book Here
Book Description
Author: Javier Sierra
Publisher: Simon and Schuster
ISBN: 1476776962
Category : Fiction
Languages : en
Pages : 320
Get Book Here
Book Description
"Author Javier Sierra embarks on a grand tour of the Prado museum in this historical novel that illuminates the fascinating mysteries behind some of the greatest paintings in the world--complete with gorgeous, full-color inserts of artwork by Raphael, Boticelli, and other masters"--
Author: United States Sentencing Commission
Publisher:
ISBN:
Category : Sentences (Criminal procedure)
Languages : en
Pages : 24
Get Book Here
Book Description
Author: Donatella della Porta
Publisher: Springer
ISBN: 0230240860
Category : Social Science
Languages : en
Pages : 315
Get Book Here
Book Description
This collection explores conceptions and practices of democracy of social movement organizations involved in global protest. Focusing on the global justice movement this book shows how they adopt radical new democratic approaches and thus provide a fundamental critique of conventional politics.
Author: Santi Romano
Publisher: Routledge
ISBN: 1351674382
Category : Law
Languages : en
Pages : 297
Get Book Here
Book Description
First published in 1917 (Part 1) and 1918 (Part 2), with a second edition in 1946, this is the first English translation of Santi Romano’s classic work, L’ordinamento giuridico (The Legal Order). The main focus of The Legal Order is the notion of institution, which Romano considers to be both the core and distinguishing feature of law. After criticising accounts of the nature of law centred on notions of rule, coercion or authority, he offers a compelling conception, not merely of law as an institution, but of the institution as ‘the first, original and essential manifestation of law’. Romano advances a definition of a legal institution as any group who share rules within a bounded context: for example, a family, a firm, a factory, a prison, an association, a church, an illegal organisation, a state, the community of states, and so on. Therefore, this understanding of legal institutionalism at the same time provides a ground-breaking theory of legal pluralism whereby ‘there are as many legal orders as institutions’. The acme of a jurisprudential current long overlooked in the Anglophone environment (Romano’s work is highly regarded in France, Germany, Spain and South America, as well as in Italy), The Legal Order not only proposes what Carl Schmitt described as a ‘very significant theory’. More importantly, it offers precious insights for a thorough rethinking of the relationship between law and society in today’s world.
Author: Arvid Aage Skaar
Publisher: Kluwer Law International B.V.
ISBN: 9403520647
Category : Law
Languages : en
Pages : 999
Get Book Here
Book Description
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.
Author: F. R. Leavis
Publisher: Cambridge University Press
ISBN: 1107471621
Category : Political Science
Languages : en
Pages : 123
Get Book Here
Book Description
In this first annotated edition of F. R. Leavis' famous critique of C. P. Snow's influential argument about 'the two cultures', Stefan Collini reappraises both its literary tactics and its purpose as cultural criticism. The edition will enable new generations of readers to understand what was at stake in the dispute and to appreciate the enduring relevance of Leavis's attack on the goal of economic growth. In his comprehensive introduction Collini situates Leavis's critique within the wider context of debates about 'modernity' and 'prosperity', not just the 'two cultures' of literature and science. Collini emphasizes the difficulties faced by the cultural critic in challenging widely-held views and offers an illuminating analysis of Leavis's style. The edition provides full notes to references and allusions in Leavis's texts.
Author:
Publisher: Greenwood
ISBN:
Category : Business & Economics
Languages : en
Pages : 312
Get Book Here
Book Description
Author: Thomas F. Glick
Publisher: Princeton University Press
ISBN: 1400859166
Category : Science
Languages : en
Pages : 406
Get Book Here
Book Description
From 1900 to 1924 Spain experienced a stage of vigorous academic freedom and unfettered scientific inquiry that strikingly contrasted with the repressive atmosphere of the periods before and after. Thomas Glick explores this "recovery of science" by focusing on the national discussion provoked by Einstein's trip to Spain in 1923. His visit stimulated a debate on the nature and social value of science that was remarkable in a society so recently awakened to the scientific role in the process of modernization. Einstein's universal appeal created the unlikely occasion for a fascination with science that cut across social classes and previously established domains of discourse. The political Right, which in other countries opposed relativity in the name of "traditional" Newtonian science, backed the new theories with surprising enthusiasm. Engineers, a politically conservative group, contributed much of the rank-and-file support for Einstein; physicians, who tended to the Left, also eagerly embraced his ideas, as did a host of mutually antagonistic political groups, including anarcho-syndicalists and bourgeois Catalan nationalists. Professor Glick's analysis of this multidimensional scientific forum provides an unusual amount of information on science in Spain and an opportunity to contrast the Spaniards' reception of Einstein's work and that of other nations during this historical period. Originally published in 1988. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905.
