The Fundamental Principles of Taxation in the Light of Modern Developments

The Fundamental Principles of Taxation in the Light of Modern Developments PDF Author: Sir Josiah Stamp
Publisher: London : Macmillan
ISBN:
Category : Great Britain
Languages : en
Pages : 226

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The Fundamental Principles of Taxation in the Light of Modern Developments

The Fundamental Principles of Taxation in the Light of Modern Developments PDF Author: Sir Josiah Stamp
Publisher: London : Macmillan
ISBN:
Category : Great Britain
Languages : en
Pages : 226

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The Fundamental Principles of Taxation

The Fundamental Principles of Taxation PDF Author: Josiah Stamp (Baron Stamp)
Publisher:
ISBN:
Category :
Languages : en
Pages : 220

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Principles of International Taxation

Principles of International Taxation PDF Author: Lynne Oats
Publisher: Bloomsbury Publishing
ISBN: 1526519577
Category : Business & Economics
Languages : en
Pages : 709

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Book Description
The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.

Fundamentals of Taxation

Fundamentals of Taxation PDF Author: Pasquale Pistone
Publisher:
ISBN: 9789087225391
Category :
Languages : en
Pages : 176

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Fundamentals of EU VAT Law

Fundamentals of EU VAT Law PDF Author: Frank Nellen
Publisher: Kluwer Law International B.V.
ISBN: 9403523441
Category : Law
Languages : en
Pages : 661

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Book Description
Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

The Economic Journal

The Economic Journal PDF Author:
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 592

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Book Description
Contains papers that appeal to a broad and global readership in all fields of economics.

Interactive Qualitative Analysis

Interactive Qualitative Analysis PDF Author: Norvell Northcutt
Publisher: SAGE Publications
ISBN: 145221462X
Category : Social Science
Languages : en
Pages : 473

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Book Description
"The authors take a ′user friendly′ systematic approach to qualitative research, something that has long been missing in the field. I consider this to be a groundbreaking work, one that will hit home with students and faculty alike." —Justin M. Laird, SUNY Brockport "This book does an excellent job of integrating design, methods, and analysis. . . . The real beauty of the book is that it overturns many of the age-old assumptions about how ′good′ research should be done. . . . The authors′ pleasant and refreshing style, coupled with subtle irreverence for outmoded or constraining paradigms of inquiry, makes for highly enjoyable reading." —Roger Rennekamp, University of Kentucky Interactive Qualitative Analysis: A Systems Method for Qualitative Research aims to help students unscramble the mysteries of qualitative data collection, coding, and analysis by showing how to use a systematic, qualitative technique: interactive qualitative analysis. The authors synthesize ideas from grounded theory, path and factor analysis, quality management theory, Foucauldian concepts of power and knowledge, and systems theory. A dialectical revision of Guba and Lincoln′s theory of rigor is offered which, combined with systems theory, offers new insights into the meaning of reliability and validity in qualitative research. Unlike many theoretical works, Interactive Qualitative Analysis develops the theory into a complete and transparent set of protocols for research design, observation, analysis, and interpretation. The construction, interpretation, and comparison of recursive systems of meaning, or mindmaps, is articulated in detail. The book is organized so that those not interested in theory can skip to the applied chapters. Case studies illustrate each stage of the research process with an emphasis on interpretation. The combination of theory and practice perfectly suits the book for advanced qualitative research courses across the social sciences, especially those that address epistemology. Professional researchers and evaluators will also find this an invaluable guide to qualitative analysis. Key Features * Advice boxes alert readers to potential pitfalls in qualitative research, and offer the appropriate steps to take in order to avoid such issues * Sidebars provide clear and concise snapshots of the theoretical basis for research decisions * Interactive CD contains sample data and exercises to provide students with effective practice as well as reinforce and clarify principles explained in the book * Provides a "road map" to using interactive qualitative inquiry in dissertation writing

The Contemporary Review

The Contemporary Review PDF Author:
Publisher:
ISBN:
Category : Literature
Languages : en
Pages : 874

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Incorporated Accountants' Journal

Incorporated Accountants' Journal PDF Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 280

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Bulletin of Additions to the Libraries, Classified, Annotated and Indexed

Bulletin of Additions to the Libraries, Classified, Annotated and Indexed PDF Author: Glasgow (Scotland). Public Libraries
Publisher:
ISBN:
Category : Classified catalogs (Dewey decimal)
Languages : en
Pages : 814

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Book Description