Author: Publisher: Siglo del Hombre Editores
ISBN:
Category :
Languages : en
Pages : 223
Book Description
Author: Publisher: Siglo del Hombre Editores
ISBN:
Category :
Languages : en
Pages : 223
Book Description
Revenue Administration Handbook
Author: Raúl Félix Junquera-VarelaPublisher: World Bank Publications
ISBN: 1464820546
Category : Business & Economics
Languages : en
Pages : 499
Book Description
Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and maturity models, core business processes, and tax sanctions. It also presents pioneering work in the field of digital transformation and how to build data science capabilities, including a roadmap for policy makers and tax officials on how to incorporate and manage disruptive technologies, such as machine learning, into building modern revenue administrations while taking into account their respective maturity levels. This practical manual provides examples from real-life World Bank projects so that policy makers, tax officials, information technology experts, and information and communication technology providers can better understand the needs of revenue administrations to design and implement the most appropriate technology solutions. This reference work is intended to serve as a tool to facilitate the progress and modernization of tax and customs administrations worldwide, and to reach not only tax experts and policy makers, but also other government officials, businesses and academic communities, as well as the larger public, since all are relevant stakeholders with an active role in day-to-day revenue administration operations. ------------------------- “This is a very timely and useful reference for tax practitioners and stakeholders, coming at a time when tax administrators continue to grapple with the challenge of how to accelerate the modernization of technology systems to remain effective in a rapidly advancing and technologydriven business environment.†? MOSES WASIKE, Senior financial management specialist, World Bank “This is an impressive piece of work that pulls together many different strains on tax administration.†? JEFFREY OWENS, Director, Global Tax Policy Center, Vienna University “Applying several technologies discussed in this handbook in an innovative manner will definitely help leapfrog countries to pursue a digital transformation agenda, especially in the areas of efficiency, productivity, and citizen satisfaction.†?
A Multilateral Convention for Tax
Author: Sergio André RochaPublisher: Kluwer Law International B.V.
ISBN: 9041194290
Category : Law
Languages : en
Pages : 401
Book Description
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.
Catalog
Author: University of Texas. Library. Latin American CollectionPublisher:
ISBN:
Category : Latin America
Languages : en
Pages : 724
Book Description
Fundamenta Iuris. Terminología, Principios e Interpretatio
Author: Pedro Resina SolaPublisher: Universidad Almería
ISBN: 8415487177
Category : Roman law
Languages : es
Pages : 716
Book Description
El presente volumen recoge un conjunto de trabajos sobre una temática sugerente, relevante y de permanente vigencia, dado que atañe a los fundamentos de uno de los pilares más sólidos en que se cimenta la Europa de los pueblos y de los ciudadanos, así como de la Comunidad Iberoamericana. Eso sí, partiendo del más preciado patrimonio común, su Historia, y, en particular, el legado jurídico que tuvo como referente el Derecho romano, base de la cultura jurídica de la mayor parte del Mundo Occidental. Todo jurista está llamado a asumir el compromiso de recrear un estudio e investigación propios del siglo XXI, que vengan a dar respuesta a lo que el momento actual demanda, y no perder el tren de la Historia. Por fortuna, sin duda, somos herederos del rico patrimonio que comporta la experiencia jurídica de la antigua Roma, de la que constituimos sólo un paso más de su largo devenir. Quienes colaboran en esta obra así lo entienden, y sirvan como prueba sus aportaciones.
Justifying Taxes
Author: Agustín José MenéndezPublisher: Springer Science & Business Media
ISBN: 9401598258
Category : Philosophy
Languages : en
Pages : 379
Book Description
Justifying Taxes offers readers some of the elements of a democratic tax law, considered within its political and philosophical context in order to determine the extent of legitimate tax obligations. The objective is to revisit some of the issues in the dogmatics of tax law from the viewpoint of a critical citizen, always ready to ask questions about the justification underlying her obligations, and especially about her paramount burden, viz., the payment of certain amounts of money. Within this purview, special attention is paid to the general principles of taxation. The argument is complemented by a detailed reconstruction of constitutional reasoning in tax matters, close attention being paid to the jurisprudence of the Spanish Tribunal Constitucional. Readership: Legal scholars, political scientists and philosophers. Especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory.
Tax Notes International
Author: Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1158
Book Description
Taxation in Latin America
Author: Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 792
Book Description
Subject Catalog
Author: Library of CongressPublisher:
ISBN:
Category : Catalogs, Subject
Languages : en
Pages : 652
Book Description
Mutual Assistance for the Recovery of Tax Claims
Author: Maria Amparo Grau RuizPublisher: Kluwer Law International B.V.
ISBN: 9041198938
Category : Business & Economics
Languages : en
Pages : 357
Book Description
In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.
