Tax Challenges Arising from Digitalisation – Interim Report 2018 PDF Download
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Author: Collectif
Publisher: OECD
ISBN: 9264301763
Category : Business & Economics
Languages : en
Pages : 260
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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
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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: Wendy Harcourt
Publisher: Zed Books Ltd.
ISBN: 178360090X
Category : Social Science
Languages : en
Pages : 368
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Book Description
Destined to transform its field, this volume features some of the most exciting feminist scholars and activists working within feminist political ecology, including Giovanna Di Chiro, Dianne Rocheleau, Catherine Walsh and Christa Wichterich. Offering a collective critique of the ‘green economy’, it features the latest analyses of the post-Rio+20 debates alongside a nuanced reading of the impact of the current ecological and economic crises on women as well as their communities and ecologies. This new, politically timely and engaging text puts feminist political ecology back on the map.
Author: Arvid Aage Skaar
Publisher: Kluwer Law International B.V.
ISBN: 9403520647
Category : Law
Languages : en
Pages : 999
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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: Javier Sierra
Publisher: Simon and Schuster
ISBN: 1476776962
Category : Fiction
Languages : en
Pages : 320
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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: Emma Lees
Publisher: Oxford University Press
ISBN: 0192508377
Category : Law
Languages : en
Pages : 1316
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Book Description
This Handbook is the first comprehensive account of comparative environmental law. It examines in detail the methodological foundations of the discipline as well as the substance of environmental law across countries from four vantage points: country studies from all continents, responses to common problems (including air pollution, water management, nature conservation, genetically modified organisms, climate change and energy, chemicals, waste), foundational components of environmental law systems (including principles, property rights, administrative and judicial organisation, command-and-control regulation, market mechanisms, informational techniques and liability mechanisms), and common interactions of environmental protection with the broader public, private, and criminal law contexts. The volume brings together the foremost authorities in this field from around the world to provide a concise, self-contained, and technically rigorous account of environmental law as a single overall system.
Author: J. Corominas
Publisher:
ISBN: 9780828820370
Category :
Languages : en
Pages :
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Book Description
Author: Rachel Stein
Publisher: Rutgers University Press
ISBN: 0813534275
Category : Nature
Languages : en
Pages : 198
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Book Description
Women make up the vast majority of activists and organizers of grassroots movements fighting against environmental ills that threaten poor and people of color communities. [This] collection of essays ... pays tribute to the ... contributions women have made in these endeavors. The writers offer varied examples of environmental justice issues such as children's environmental-health campaigns, cancer research, AIDS/HIV activism, the Environmental Genome Project, and popular culture, among many others. Each one focuses on gender and sexuality as crucial factors in women's or gay men's activism and applies environmental justice principles to related struggles for sexual justice. Drawing on a wide variety of disciplinary perspectives, the contributors offer multiple vantage points on gender, sexuality, and activism.-Back cover.
Author: Florence Farr
Publisher: Literary Licensing, LLC
ISBN: 9781497945746
Category :
Languages : en
Pages : 90
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Book Description
This Is A New Release Of The Original 1896 Edition.
Author: C. J. Bastmeijer
Publisher: Cambridge University Press
ISBN: 1107057892
Category : Law
Languages : en
Pages : 659
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Book Description
Assesses to what extent wilderness areas in Europe receive protection under international conventions, EU directives and domestic law.
Author: Juan M. Garcia Passalacqua
Publisher:
ISBN: 9781567580006
Category :
Languages : en
Pages : 240
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Book Description
