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Author: Gabriel Leif Bellman
Publisher: Xlibris Corporation
ISBN: 1462824706
Category : Fiction
Languages : en
Pages : 280
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Book Description
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Author: Gabriel Leif Bellman
Publisher: Xlibris Corporation
ISBN: 1462824706
Category : Fiction
Languages : en
Pages : 280
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Book Description
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Author: Anna Binder
Publisher: Linde Verlag GmbH
ISBN: 3709410398
Category : Law
Languages : en
Pages : 664
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Book Description
Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amending the UN Model Convention. Compared to the OECD Model Convention, the UN Model Convention aims at giving more weight to the source principle. Popular examples are the PE definition in the UN Model which provides for a lower threshold than Article 5 of the OECD Model or Article 12A on Fees for Technical Services which has been introduced with the latest amendment of the UN Model Convention 2017 and allows for a withholding tax to be levied on payments to non-residents when the payer of the fee is a resident of that contracting State irrespective of where the services are provided. Interestingly, in the discussions of the tax challenges arising from the digitalization of the economy, the OECD and the G20 are also exploring options to allocate more taxing rights to the jurisdiction of the customer and/or user, i.e., the ‘market jurisdictions’. As this has traditionally been the focus of the UN Model Convention, its unique features and developing countries’ practices could be taken into account when exploring new nexus rules that are not constrained by the physical presence requirement. This book contains the master’s theses of the full-time LL.M. program 2018-2019 for which ‘Special Features of the UN Model Convention’ has been chosen as the general topic. With this book, the authors and editors do not aim at discussing each article of the UN Model Convention but rather focus on the unique features of the UN Model Convention, which are explored in detail. This is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS project on the UN Model.he OECD's BEPS project on the UN Model.
Author:
Publisher: David Tanner
ISBN:
Category :
Languages : en
Pages : 26
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Book Description
Author: J. Roy Helland
Publisher:
ISBN: 9780871314420
Category : Health & Fitness
Languages : en
Pages : 140
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Book Description
Author: James Manufacturing Co
Publisher:
ISBN:
Category : Barns
Languages : en
Pages : 330
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Book Description
Author: California (State).
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 126
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Book Description
Author: Michigan. State Board of Agriculture
Publisher:
ISBN:
Category : Farmers' institutes
Languages : en
Pages : 292
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Book Description
Author: Muhammad Zubair Siddiqi
Publisher:
ISBN: 9789839154795
Category : Hadith
Languages : en
Pages : 0
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Book Description
"Hadith serves as a source of information for the history of pre-Islamic Arabia and of early Islam, and for the development of Islamic Thought in general and Islamic law in particular. It has played an important part in establishing a common culture for the whole of Islamic world. Hence, the history of the origin, development and criticism of Hadith literature is a major branch of Islamic studies."--Back cover.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 1478
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Book Description
Author: DK
Publisher: Penguin
ISBN: 1465457771
Category : Juvenile Nonfiction
Languages : en
Pages : 36
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Book Description
This fun, fact-filled book for kids ages 6–9 is the ultimate guide to Ancient Rome, from gladiators to amphitheaters. Entertaining and educating young readers through a combination of close-up images, quirky trivia facts, quiz questions, and fascinating tidbits, it’s the perfect book for any kid who can’t get enough of this remarkable civilization. How many miles did Roman soldiers walk in a day? Which pungent food did they eat to stay healthy? What is a strigil and what did the Romans use it for? Find out the answers to these questions and more in DKfindout! Ancient Rome, which features photographs of Roman artifacts and relics, as well as maps and illustrations depicting the structure of their society, from slaves to emperors. This book explores every facet of Ancient Rome’s iconic culture, including its many gods and goddesses, its Roman numeral counting system, and its most well-known architectural features, like domes, columns, and arches. From temples to togas, DKfindout! Ancient Rome details this civilization’s lasting impact in a unique and fun way. Vetted by educational consultants, the DKfindout! series drives kids ages 6–9 to become experts on more than 30 of their favorite STEM- and history-related subjects, whether Vikings, volcanoes, or robots. This series covers the subjects that kids really want to learn about—ones that have a direct impact on the world around them, like climate change, space exploration, and rapidly evolving technology—making learning fun through amazing images, stimulating quizzes, and cutting-edge information. The DKfindout! series is one that kids will want to turn to again and again.
