International Compliance Assurance Programme - Oasis Or Mirage?.

International Compliance Assurance Programme - Oasis Or Mirage?. PDF Author: F. Vincent
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
Before hailing the newly minted International Compliance Assurance Programme (ICAP) from the OECD as the panacea to resolve problems of double taxation for multinational enterprises (MNE), the authors thought it would be useful to review and compare the ICAP's salient features with those of other existing programs aimed at resolving double taxation. This paper provides a side-by-side comparison of the various multijurisdictional tools/programs available pursuant to double tax treaties to resolve double taxation in respect of transfer pricing transactions: mutual agreement procedure (MAP); advance pricing arrangements (APAs); simultaneous tax examinations; joint audits; and ICAP. Each of these programs is reviewed as it relates to the following topics: (1) goals; (2) parties; (3) process; (4) documentation required; (5) timing; (6) availability; (7) benefits; and (8) drawbacks.

International Compliance Assurance Programme - Oasis Or Mirage?.

International Compliance Assurance Programme - Oasis Or Mirage?. PDF Author: F. Vincent
Publisher:
ISBN:
Category :
Languages : en
Pages :

Get Book Here

Book Description
Before hailing the newly minted International Compliance Assurance Programme (ICAP) from the OECD as the panacea to resolve problems of double taxation for multinational enterprises (MNE), the authors thought it would be useful to review and compare the ICAP's salient features with those of other existing programs aimed at resolving double taxation. This paper provides a side-by-side comparison of the various multijurisdictional tools/programs available pursuant to double tax treaties to resolve double taxation in respect of transfer pricing transactions: mutual agreement procedure (MAP); advance pricing arrangements (APAs); simultaneous tax examinations; joint audits; and ICAP. Each of these programs is reviewed as it relates to the following topics: (1) goals; (2) parties; (3) process; (4) documentation required; (5) timing; (6) availability; (7) benefits; and (8) drawbacks.

Iran Sanctions

Iran Sanctions PDF Author: Kenneth Katzman
Publisher: DIANE Publishing
ISBN: 1437922058
Category : History
Languages : en
Pages : 28

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Book Description
Contents: (1) Background of the Iran Sanctions Act (ISA): Key Provisions: ¿Triggers¿ and Available Sanctions; Waiver and Termination Authority; Iran Freedom Support Act Amendments; Effectiveness and Ongoing Challenges: Energy Routes and Refinery Investment: Refinery Construction; Significant Purchase Agreements; Efforts in the 110th and 111th Congress to Expand ISA Application; Other Energy-Related Sanctions Ideas; (2) Relationships to Other U.S. Sanctions: Ban on U.S. Trade and Investment With Iran; Treasury Department ¿Targeted Financial Measures¿; Terrorism-Related Sanctions; Executive Order 13224; Proliferation-Related Sanctions; Efforts to Promote Divestment; Blocked Iranian Property and Assets. Tables.

Reference Manual on Scientific Evidence

Reference Manual on Scientific Evidence PDF Author:
Publisher:
ISBN:
Category : Evidence, Expert
Languages : en
Pages : 652

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Book Description


Patient Safety and Quality

Patient Safety and Quality PDF Author: Ronda Hughes
Publisher: Department of Health and Human Services
ISBN:
Category : Medical
Languages : en
Pages : 592

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Book Description
"Nurses play a vital role in improving the safety and quality of patient car -- not only in the hospital or ambulatory treatment facility, but also of community-based care and the care performed by family members. Nurses need know what proven techniques and interventions they can use to enhance patient outcomes. To address this need, the Agency for Healthcare Research and Quality (AHRQ), with additional funding from the Robert Wood Johnson Foundation, has prepared this comprehensive, 1,400-page, handbook for nurses on patient safety and quality -- Patient Safety and Quality: An Evidence-Based Handbook for Nurses. (AHRQ Publication No. 08-0043)." - online AHRQ blurb, http://www.ahrq.gov/qual/nurseshdbk/

Progress and Poverty

Progress and Poverty PDF Author: Henry George
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 600

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Book Description


One Place after Another

One Place after Another PDF Author: Miwon Kwon
Publisher: MIT Press
ISBN: 9780262612029
Category : Architecture
Languages : en
Pages : 236

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Book Description
A critical history of site-specific art since the late 1960s. Site-specific art emerged in the late 1960s in reaction to the growing commodification of art and the prevailing ideals of art's autonomy and universality. Throughout the 1970s and 1980s, as site-specific art intersected with land art, process art, performance art, conceptual art, installation art, institutional critique, community-based art, and public art, its creators insisted on the inseparability of the work and its context. In recent years, however, the presumption of unrepeatability and immobility encapsulated in Richard Serra's famous dictum "to remove the work is to destroy the work" is being challenged by new models of site specificity and changes in institutional and market forces. One Place after Another offers a critical history of site-specific art since the late 1960s and a theoretical framework for examining the rhetoric of aesthetic vanguardism and political progressivism associated with its many permutations. Informed by urban theory, postmodernist criticism in art and architecture, and debates concerning identity politics and the public sphere, the book addresses the siting of art as more than an artistic problem. It examines site specificity as a complex cipher of the unstable relationship between location and identity in the era of late capitalism. The book addresses the work of, among others, John Ahearn, Mark Dion, Andrea Fraser, Donald Judd, Renee Green, Suzanne Lacy, Inigo Manglano-Ovalle, Richard Serra, Mierle Laderman Ukeles, and Fred Wilson.

International Dictionary of Hospitality Management

International Dictionary of Hospitality Management PDF Author: Abraham Pizam
Publisher: Routledge
ISBN: 1136394230
Category : Business & Economics
Languages : en
Pages : 331

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Book Description
The International Dictionary of Hospitality Management is the must have companion for all those working or studying in the field of hospitality management. With over 728 entries, it covers everything you need to know, from a concise definition of back office systems, to management accounting and yield management. It covers all of the relevant issues in the field of hospitality management from both a sectoral level: * Lodging * Restaurants and Food service * Time-share * Clubs * Events As well as a functional one: * Accounting and Finance * Marketing * Strategic Management * Human Resources * Information Technology * Facilities Management An abridged version of the successful International Encyclopedia of Hospitality Management, its user friendly layout provides readers with quick and concise answers across this diverse area of industry.

Neo-Liberalism, State Power and Global Governance

Neo-Liberalism, State Power and Global Governance PDF Author: Simon Lee
Publisher: Springer Science & Business Media
ISBN: 1402062206
Category : Political Science
Languages : en
Pages : 268

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Book Description
This book explores the relationship between neo-liberalism, state power and global governance, exploring national differences in the exercise of state power in a variety of industrialized and developing economies. Among the strengths of this volume are its detailed global scope, its range of case studies in diverse policy areas, its analysis and critique of neo-liberalism, in theory and practice, and its impact upon state power and global governance.

Hope for the Caregiver

Hope for the Caregiver PDF Author: Peter Rosenberger
Publisher: Hachette UK
ISBN: 161795750X
Category : Religion
Languages : en
Pages : 224

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Book Description
There are 65.7 million caregivers in America, making up 29 percent of the U.S. adult population. Where does the caregiver turn when dealing with their own need for encouragement and renewal?

Lecturing Birds on Flying

Lecturing Birds on Flying PDF Author: Pablo Triana
Publisher: John Wiley & Sons
ISBN: 0470406755
Category : Business & Economics
Languages : en
Pages : 405

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Book Description
LECTURING BIRDS ON FLYING For the past few decades, the financial world has often displayed an unreasonable willingness to believe that "the model is right, the market is wrong," in spite of the fact that these theoretical machinations were largely responsible for the stock market crash of 1987, the LTCM crisis of 1998, the credit crisis of 2008, and many other blow-ups, large and small. Why have both financial insiders (traders, risk managers, executives) and outsiders (academics, journalists, regulators, the public) consistently demonstrated a willingness to treat quantifications as gospel? Nassim Taleb first addressed the conflicts between theoretical and real finance in his technical treatise on options, Dynamic Hedging. Now, in Lecturing Birds on Flying, Pablo Triana offers a powerful indictment on the trustworthiness of financial theory, explaining—in jargon-free plain English—how malfunctions in these quantitative machines have wreaked havoc in our real world. Triana first analyzes the fundamental question of whether financial markets can in principle really be solved mathematically. He shows that the markets indeed cannot be tamed with equations, presenting a long and powerful list of obstacles to prove his point: maverick unlawful human actions rule the markets, unexpected and unimaginable events shape the markets, and historical data is not necessarily a trustworthy guide to the future of the markets. The author then examines the sources of origin of many prevalent theories and mathematical dictums. He details how the field of financial economics evolved from a descriptive discipline to an abstract one dedicated to technically concocting professors' own versions of how such a world should work. He goes on to explain how Wall Street and other financial centers became eager employers of scientists, and how scientists became eager employees of financial firms. Triana concludes with an in-depth discussion of the most significant historical episodes of theory-caused real-life market malaise, with a strong emphasis on the current credit crisis. In the end, Lecturing Birds on Flying calls for the radical substitution of good old-fashioned common sense in place of mathematical decision-making and the restoration to financial power of those who are completely unchained to the iron ball of classroom-obtained qualifications.