Author: María Amparo Grau Ruiz
Publisher: Springer Nature
ISBN: 3031043057
Category : Technology & Engineering
Languages : en
Pages : 258
Book Description
This book reports on cutting-edge legal, ethical, social and economic issues relating to robotics and automation, human-machine interaction and artificial intelligence, in different application areas. It discusses important problems such as robotic taxation, social inequality, protection of neuro-human and children rights, among others. It describes current advances and challenges in robotic regulation and governance, as well as findings relating to sustainability of robotic industries, thus filling an important gap in the robotic and AI literature. Chapters consists of revised and extended contributions to the workshop session “Debate on legal, ethical & socio-economic aspects of interactive robotics” of INBOTS 2021, held virtually on May 18-20, 2021.
Interactive Robotics: Legal, Ethical, Social and Economic Aspects
Author: María Amparo Grau Ruiz
Publisher: Springer Nature
ISBN: 3031043057
Category : Technology & Engineering
Languages : en
Pages : 258
Book Description
This book reports on cutting-edge legal, ethical, social and economic issues relating to robotics and automation, human-machine interaction and artificial intelligence, in different application areas. It discusses important problems such as robotic taxation, social inequality, protection of neuro-human and children rights, among others. It describes current advances and challenges in robotic regulation and governance, as well as findings relating to sustainability of robotic industries, thus filling an important gap in the robotic and AI literature. Chapters consists of revised and extended contributions to the workshop session “Debate on legal, ethical & socio-economic aspects of interactive robotics” of INBOTS 2021, held virtually on May 18-20, 2021.
Publisher: Springer Nature
ISBN: 3031043057
Category : Technology & Engineering
Languages : en
Pages : 258
Book Description
This book reports on cutting-edge legal, ethical, social and economic issues relating to robotics and automation, human-machine interaction and artificial intelligence, in different application areas. It discusses important problems such as robotic taxation, social inequality, protection of neuro-human and children rights, among others. It describes current advances and challenges in robotic regulation and governance, as well as findings relating to sustainability of robotic industries, thus filling an important gap in the robotic and AI literature. Chapters consists of revised and extended contributions to the workshop session “Debate on legal, ethical & socio-economic aspects of interactive robotics” of INBOTS 2021, held virtually on May 18-20, 2021.
Taxation and Development - A Comparative Study
Author: Karen B. Brown
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382
Book Description
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382
Book Description
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Tax and Robotics
Author: Álvaro Falcón Pulido
Publisher: BRILL
ISBN: 9004538518
Category : Law
Languages : en
Pages : 193
Book Description
We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject.
Publisher: BRILL
ISBN: 9004538518
Category : Law
Languages : en
Pages : 193
Book Description
We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject.
International Tax Law
Author: Andrea Amatucci
Publisher: Kluwer Law International B.V.
ISBN: 9041142258
Category : Law
Languages : en
Pages : 811
Book Description
With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence.
Publisher: Kluwer Law International B.V.
ISBN: 9041142258
Category : Law
Languages : en
Pages : 811
Book Description
With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence.
Tax and Time
Author: Anthony C. Infanti
Publisher: NYU Press
ISBN: 1479800392
Category : Law
Languages : en
Pages : 267
Book Description
How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future. Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book brings a sorely needed critical perspective to technical tax policy discussions. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us to envision—and actually work toward—a better and more just society.
Publisher: NYU Press
ISBN: 1479800392
Category : Law
Languages : en
Pages : 267
Book Description
How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future. Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book brings a sorely needed critical perspective to technical tax policy discussions. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us to envision—and actually work toward—a better and more just society.
Comparative Tax Law
Author: Victor Thuronyi
Publisher: Kluwer Law International B.V.
ISBN: 904116720X
Category : Law
Languages : en
Pages : 300
Book Description
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Publisher: Kluwer Law International B.V.
ISBN: 904116720X
Category : Law
Languages : en
Pages : 300
Book Description
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
LEV
Author:
Publisher:
ISBN:
Category : Catalogs, Publishers'
Languages : es
Pages : 1418
Book Description
Publisher:
ISBN:
Category : Catalogs, Publishers'
Languages : es
Pages : 1418
Book Description
Curso de derecho tributario internacional
Author: Pietro Adonnino
Publisher:
ISBN: 9789583504372
Category :
Languages : es
Pages : 491
Book Description
Publisher:
ISBN: 9789583504372
Category :
Languages : es
Pages : 491
Book Description
Law, Reason and Emotion
Author: Mortimer Sellers (org.)
Publisher: Initia Via Editora
ISBN: 8595470316
Category : Law
Languages : en
Pages : 1217
Book Description
Volume II: Special Workshops Initia Via Editora
Publisher: Initia Via Editora
ISBN: 8595470316
Category : Law
Languages : en
Pages : 1217
Book Description
Volume II: Special Workshops Initia Via Editora
The Art of Legislating
Author: Virgilio Zapatero Gómez
Publisher: Springer Nature
ISBN: 303023388X
Category : Law
Languages : en
Pages : 235
Book Description
Any contemporary state presents itself as committed to the “rule of law”, and this notion is perhaps the most powerful political ideal within the current global discourse on legal and political institutions. Despite being a contested concept, the rule of law is generally recognised as meaning that government is bound in all its actions by fixed and public rules, and that these rules respect certain formal requirements and are enforced by an independent judiciary. This book focuses on formal legality and the question of how to achieve good laws—a topic that was famously addressed by the 18th century enlightened thinkers, but also by prominent legal scholars of our time. Historically, the canon of “good legislation” demanded generality, publicity and accessibility, and comprehensibility of laws; non-retroactivity; consistency; the possibility of complying with legal obligations and prohibitions; stability; and congruency between enacted laws and their application. All these are valuable ideals that should not be abandoned in today’s legal systems, particularly in view of the silent revolution that is transforming our legality-based “states of law” into jurisdictional states. Such ideals are still worth pursuing for those who believe in representative democracy, in the rule of law and in the dignity of legislation. The idea for the book stemmed from the author’s parliamentary and governmental experience; he was responsible for the Government of Spain’s legislative co-ordination from 1982 to 1993, which were years of intensive legislative production. The more than five hundred laws (and thousands of decrees) elaborated in this period profoundly changed all sectors of the legal order inherited from Franco’s dictatorship, and laid the foundations of a new social and democratic system. For an academic, this was an exciting experience, which offered a unique opportunity to put the theory of legislation to the test. Reflecting and elaborating on this experience, the book not only increases scholarly awareness of how laws are made, but above all, improves the quality of legislation and as a result the rule of law.
Publisher: Springer Nature
ISBN: 303023388X
Category : Law
Languages : en
Pages : 235
Book Description
Any contemporary state presents itself as committed to the “rule of law”, and this notion is perhaps the most powerful political ideal within the current global discourse on legal and political institutions. Despite being a contested concept, the rule of law is generally recognised as meaning that government is bound in all its actions by fixed and public rules, and that these rules respect certain formal requirements and are enforced by an independent judiciary. This book focuses on formal legality and the question of how to achieve good laws—a topic that was famously addressed by the 18th century enlightened thinkers, but also by prominent legal scholars of our time. Historically, the canon of “good legislation” demanded generality, publicity and accessibility, and comprehensibility of laws; non-retroactivity; consistency; the possibility of complying with legal obligations and prohibitions; stability; and congruency between enacted laws and their application. All these are valuable ideals that should not be abandoned in today’s legal systems, particularly in view of the silent revolution that is transforming our legality-based “states of law” into jurisdictional states. Such ideals are still worth pursuing for those who believe in representative democracy, in the rule of law and in the dignity of legislation. The idea for the book stemmed from the author’s parliamentary and governmental experience; he was responsible for the Government of Spain’s legislative co-ordination from 1982 to 1993, which were years of intensive legislative production. The more than five hundred laws (and thousands of decrees) elaborated in this period profoundly changed all sectors of the legal order inherited from Franco’s dictatorship, and laid the foundations of a new social and democratic system. For an academic, this was an exciting experience, which offered a unique opportunity to put the theory of legislation to the test. Reflecting and elaborating on this experience, the book not only increases scholarly awareness of how laws are made, but above all, improves the quality of legislation and as a result the rule of law.