OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Viet Nam (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264724621
Category :
Languages : en
Pages : 87
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Book Description
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Viet Nam.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264724621
Category :
Languages : en
Pages : 87
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Book Description
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Viet Nam.
Author: Lynsey Black
Publisher: Emerald Group Publishing
ISBN: 1800436084
Category : Social Science
Languages : en
Pages : 346
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Book Description
This volume contains an Open Access Chapter Leading scholars on Irish penal history and theory explore trends and debates that have surrounded patterns of punishment in Ireland since the formation of the State and foreground often absent perspectives in criminology and punishment.
Author: Marc Wiggers
Publisher: Kluwer Law International B.V.
ISBN: 940351177X
Category : Law
Languages : en
Pages : 364
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Book Description
‘Digital competition’, a term and concept that has risen to the forefront of competition law, may be viewed as both promising and cautionary: on the one hand, it brings the promises of increased speed, efficiency and objectivity, and, on the other, it entails potential pitfalls such as hard-to-identify pathways to unfair pricing, dominant positions and their potential abuse, restriction of choice and abuse of personal data. Accordingly, jurisdictions around the world are taking measures to deal with the phenomenon. In this concise but thoroughly researched book – both informative and practical – lawyers from two prominent firms with specialised digital competition teams take stock and examine the state of digital competition in the enforcement practices of six competition authorities in Europe, most of these forerunners in the field of digital competition policy and enforcement. The competition authorities surveyed are those of the European Union, the United Kingdom, France, Germany, the Netherlands and Belgium. For each, an overview, spanning the period from 2012 to mid-2022 but including as many landmark cases as possible up to and including December 2022, includes not only landmark cases in which digital technologies have had a significant impact on the competition law outcome but also guidance documents such as speeches, policy statements, industry surveys and research reports. Activities and enforcement practices of the various authorities include the following and more: degree of activity; focus of the activity; enforcement styles; enforcement instruments; visible effectiveness of enforcement; and important insights and outlooks. Each overview contains separate chapters on cartel prohibition, the prohibition of abuse of a dominant position and merger control. Additional chapters – partially written by guest authors (who are all without a doubt true thought leaders: Tristan Byrne, Giuseppe Colangelo, Ai Deng, Teodora Groza, Daniel Mândrescu, Wolf Sauter, Thibault Schrépel, and Gareth Shier) – evaluate the similarities and differences in the enforcement practices and the positive and negative effects of digital competition in the jurisdictions investigated, the economic context, the most important game changers, and a concluding chapter offers recommendations. An indispensable guide to quickly and accessibly acquiring in-depth knowledge of competition law in the digital sector, this matchless volume is a must-read for any practitioner or academic who encounters competition law related to digital markets. The dilemmas and challenges of the new competition law reality – which is here already, like it or not – are clearly explained here for the benefit of regulators, academics, policymakers, judges, in-house counsel and lawyers specialising in competition law and intellectual property law.
Author: Trevor J. Hughes
Publisher: CRC Press
ISBN: 1000830713
Category : Technology & Engineering
Languages : en
Pages : 449
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Book Description
This interesting book offers an analysis of man-made catastrophes and asks why they continue to occur. 87 catastrophes or near-catastrophes, including high profile cases such as the Bhopal gas disaster, Grenfell Tower, Shoreham Air Show crash, Brumadinho dam collapse and Fukushima Daiichi, are described together with the reasons why they occurred and why over 50 different safety management approaches and techniques failed to prevent them. Featuring 63 eye opening stories from the author’s own personal experience and over 200 pitfalls in safety management approaches, this title is illustrated by 24 hypothetical cases in which the reader is asked to consider the approach they would take. Safety management techniques discussed include operating practices, personnel selection and emergency response. Safety management approaches including safety governance in organisations, along with the role of government and local authorities using the instruments of the law are extensively discussed. The work concludes with imaginative and creative ways forward with the aim to make considerable progress and to potentially eliminate man-made catastrophes for good. This title will be an ideal read for safety managers and engineers, community leaders in civic duties or labour union roles and professionals tasked with stopping and mitigating the impacts of man-made catastrophes, along with non-technical readers who are curious and concerned.
Author: Andrew Sola
Publisher: Springer Nature
ISBN: 3031332075
Category : Medical
Languages : en
Pages : 242
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Book Description
This book is for readers who wish to understand the ethical implications of the COVID-19 pandemic — holistically — on communities, politics, the economy, the environment, international relations, public health, and, most importantly, on their own lives and their own futures. It also helps readers to think through the wide-ranging ethical implications of the new age of global pandemics. The COVID-19 pandemic has transformed all of our lives to such an extent that no single publication will ever be able to capture its complexity. The book acknowledges this complexity by embracing interdisciplinary dialogue. It is open to diverse points of view, different ethical systems, and a wide variety of academic disciplines. It suggests three broad avenues to exploring the subject: Ethics for Pandemics: What ethical theories are useful for pandemic living? Ethics in Pandemics: How are long-standing ethical dilemmas revealed in pandemics? Ethics of Pandemics: How should politicians and public health professionals create ethical systems of pandemic management? Interdisciplinary perspectives are another key feature of the book and reflect the important insights that many academic disciplines — medical ethics and public health, history, political science, economics, behavioral and evolutionary psychology, and climate science — bring to bear on the subject. In the chapters, the author joins theory and practice, providing an overview of the major ethical theories: Kant and Deontology Utilitarianism and Consequentialist Ethics Social Contract Theory Egoism and Altruism Virtue Ethics It then uses these theories to analyze both COVID-19 and also historical pandemics, including typhus, smallpox, the Black Death, HIV/AIDS, and polio. Ethics and Pandemics: Interdisciplinary Perspectives on COVID-19 and Future Pandemics prepares readers to better understand ethical living during times of crisis. While written for students pursuing any discipline, it is particularly suited for those seeking degrees in public health, health care, political science, and philosophy. Furthermore, non-specialized readers and members of the general public will find the book of interest.
Author: Calvin Jackson
Publisher: Taylor & Francis
ISBN: 1000846598
Category : Business & Economics
Languages : en
Pages : 231
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Book Description
Love them or hate them, executive remuneration consultants are key players in remuneration committees’ pay determination processes. This book concerns the professional standards of executive remuneration consultants (and their ‘in-house’ counterparts; for example, Human Resources Director and Head of Reward) in providing remuneration committee advisory services. The author is a 25-year ‘veteran’ executive remuneration consultant, having worked around the world in this capacity (particularly in the financial services sector). This book is based on a qualitative empirical doctoral research exercise, involving 53 participants in the UK executive pay scene (including regulators, institutional shareholder bodies, proxy advisors, remuneration committees’ chairs/members, executive remuneration consultants and in-house executive reward specialists). The objective was to formulate conclusions that could be used to the benefit of UK practice and contribute to the relevant academic scholarship on executive remuneration consultants. The research covered 18 aspects, ranging from an examination of the independence of such consultants to whether there might be a specialised accreditation/qualification and/or licence to practise regime covering their services. It provides novel insights into this previously under-researched area of corporate governance/financial regulation. This book will be of interest to those involved in the UK executive remuneration scene, whether government, regulators or any of the other parties mentioned already (plus academics in universities and business schools). It is hoped too that overseas remuneration regimes that have respects in common with the UK’s will find this book useful.
Author: Harry S. Margolis
Publisher: Wolters Kluwer
ISBN: 0735549443
Category : Law
Languages : en
Pages : 3766
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Book Description
In-depth, timely, and practical coverage of key issues in elder law practice. Written by outstanding elder law experts, this unique publication is the first place to look for detailed answers to pressing questions concerning Medicaid, long-term care planning, healthcare issues, trusts, powers, and guardianship -- every facet of today's elder law practice. Each portfolio has distinctive title and author. The series includes 28 portfolios to date.
Author:
Publisher: World Health Organization
ISBN: 9240038922
Category : Medical
Languages : en
Pages : 44
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Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264968490
Category :
Languages : en
Pages : 126
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Book Description
The United States economy rebounded strongly from the depths of the pandemic recession, aided by a large and enduring government policy response. However, Russia’s war against Ukraine and strong inflationary pressures have dampened the economic outlook. The administration is reinforcing public welfare through packages that invest in infrastructure and the climate transition, but an ageing population means fiscal pressures are on the horizon.
Author: Pieter Fourie
Publisher: Taylor & Francis
ISBN: 100087818X
Category : Political Science
Languages : en
Pages : 243
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Book Description
This book analyses the first two years of South Africa’s response to the COVID-19 epidemic, from its emergence in early 2020. Drawing on the perspectives of a range of public health experts, economists and other social scientists, and development practitioners, this book argues that understanding this early response will be essential to moderate and improve future policy thinking around health governance and epidemic readiness. This book provides a systemic analysis of not only the epidemiological progression of COVID-19 in South Africa, but also the socio-political factors that will be key in determining the future of the country as a whole, including health system challenges, socio-economic disparities and inequalities, and variable (often contradictory and tardy) policy responses. Overall, this book exposes Manichean thinking and the spurious policy dichotomies that pitch public health against human rights, economic recovery against viral vector control, and science against ideology, with lessons not just for South Africa, but also for elsewhere on the African continent, and beyond. This book will be perfect for researchers and practitioners across Public Health, Health Policy, and Global Health, as well as those with an interest in South African politics and development more generally. The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND) 4.0 license.
