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The Inward Investment and International Taxation Review

The Inward Investment and International Taxation Review Author Tim Sanders
ISBN-10 1910813419
Release 2017
Pages 644
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The Inward Investment and International Taxation Review has been writing in one form or another for most of life. You can find so many inspiration from The Inward Investment and International Taxation Review also informative, and entertaining. Click DOWNLOAD or Read Online button to get full The Inward Investment and International Taxation Review book for free.



The Enforcement of Intellectual Property Rights

The Enforcement of Intellectual Property Rights Author Louis Tc Harms
ISBN-10 9280522493
Release 2012-12-28
Pages 576
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With this publication, WIPO and the author aim at making available for judges, lawyers and law enforcement officials a valuable tool for the handling of intellectual property cases. To that effect, the case book uses carefully selected court decisions drawn from various countries with either civil or common law traditions. The extracts from the decisions and accompanying comments illustrate the different areas of intellectual property law, with an emphasis on matters that typically arise in connection with the enforcement of intellectual property rights in civil and as well as criminal proceedings.



Imagining Europe Towards a More United and Effective EU

Imagining Europe  Towards a More United and Effective EU Author Nathalie Tocci
ISBN-10 9788868123215
Release 2014-06-01
Pages 222
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As the unprecedented economic and political crises push Europe to the brink, a critical question arises as to what the foreseeable trajectories affecting EU governance and policy are in the decades ahead. This volume delineates what model of governance the EU could head towards, and which of these models is best suited for the purpose of a more united and effective Union.



Basic International Taxation

Basic International Taxation Author Roy Rohatgi
ISBN-10 1904501354
Release 2006-10
Pages 400
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"Basic International Taxation provides a uniquely comprehensive overview of the basic principles of the international taxation and considers these in the context of practical planning guidance. The analysis of the practical application of these principles is supported by a detailed review of current international tax practices by leading professionals in over sixty jurisdictions worldwide. "Volume II: Practice includes practical guidance on international tax planning techniques, the use of offshore financial centres for international tax planning, a brief country tax profile of over sixty countries, an analysis of anti-avoidance rules and an overview of some of the current issues in international taxation.



The interaction of domestic anti avoidance rules with tax treaties

The interaction of domestic anti avoidance rules with tax treaties Author Vikram Chand
ISBN-10 3725586128
Release 2017
Pages
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The interaction of domestic anti avoidance rules with tax treaties has been writing in one form or another for most of life. You can find so many inspiration from The interaction of domestic anti avoidance rules with tax treaties also informative, and entertaining. Click DOWNLOAD or Read Online button to get full The interaction of domestic anti avoidance rules with tax treaties book for free.



Public Procurement and the EU Competition Rules

Public Procurement and the EU Competition Rules Author Albert Sánchez Graells
ISBN-10 9781509900282
Release 2015-06-25
Pages 584
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Public procurement and competition law are both important fields of EU law and policy, intimately intertwined in the creation of the internal market. Hitherto their close connection has been noted, but not closely examined. This work is the most comprehensive attempt to date to explain the many ways in which these fields, often considered independent of one another, interact and overlap in the creation of the internal market. This process of convergence between competition and public procurement law is particularly apparent in the 2014 Directives on public procurement, which consolidate the principle of competition in terms very close to those advanced by the author in the first edition. This second edition builds upon this approach and continues to ask how competition law principles inform and condition public procurement rules, and whether the latter (in their revised form) are adequate to ensure that competition is not distorted. The second edition also deepens the analysis of the market behaviour of the public buyer from a competition perspective. Proceeding through a careful assessment of the general rules of competition and public procurement, the book constantly tests the efficacy of these rules against a standard of the proper functioning of undistorted competition in the market for public procurement. It also traces the increasing relevance of competition considerations in the case law of the Court of Justice of the European Union and sets out criteria and recommendations to continue influencing the development of EU Economic Law.



European Tax Law

European Tax Law Author B. J. M. Terra
ISBN-10 9789041123862
Release 2005-01-01
Pages 756
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This book is to serve as a textbook for advanced students of Tax law or Community law, and as a reference of Tax law and Community law practitioners and for the judiciary. It offers a systematic survey of the tax implications of European integration and of Community tax harmonisation policy, a discussion of the Community tax rules in force and pending, and an overview and a discussion of the EC Courts expanding case law in tax matters. Its contents may be divided into six main themes: the far-reaching consequences of general (non-fiscal) Community Law for national law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC;Community harmonisation and coordination policy as regards indirect taxes and as regards direct taxes;current and pending secondary Community Law on indirect taxes (Value Added Tax, Community Customs Code, Excises, Capital Duty);current and pending secondary Community Law on direct taxes (Parent-subsidiary Directive, Merger Directive, cross-border loss relief);tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (Societas Europeaa: SE);administrative assistance in the assessment and the recovery of tax claims between tax administrations of different Member States. All the recent changes to secondary Community law as regards taxes, including those adopted in November/December 2004 and those pursuant to the accession of ten new Member States, have been incorporated in this fourth edition.



Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue Author OECD
ISBN-10 9789264162945
Release 1998-05-19
Pages 84
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Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.



Compendium of the Social Doctrine of the Church

Compendium of the Social Doctrine of the Church Author
ISBN-10 9781853908392
Release 2005-01-01
Pages 494
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Compendium of the Social Doctrine of the Church has been writing in one form or another for most of life. You can find so many inspiration from Compendium of the Social Doctrine of the Church also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Compendium of the Social Doctrine of the Church book for free.



Regulating Pharmaceuticals In Europe Striving For Efficiency Equity And Quality

Regulating Pharmaceuticals In Europe  Striving For Efficiency  Equity And Quality Author Mossialos, Elias
ISBN-10 9780335226559
Release 2004-06-01
Pages 390
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The rising cost of pharmaceutical expenditures in many European countries is of concern to governments required to make effective use of health care budgets. Taking a broad perspective that encompasses institutional, political and supranational aspects of pharmaceutical regulation, this book examines approaches used to manage pharmaceutical expenditure across Europe and what impact these strategies have had on efficiency, quality, equity and cost of pharmaceutical care. Regulating Pharmaceuticals in Europe is an important book for students of health policy, regulation and management, and for health managers and policy makers.



Local Government in the Member States of the European Union A Comparative Legal Perspective

Local Government in the Member States of the European Union  A Comparative Legal Perspective Author Ángel Manuel Moreno
ISBN-10 9788473514187
Release 2012
Pages 682
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Obra de referencia en cuanto al análisis de la administración local, en el marco de los países de la Unión europea, tratado por los principales especialistas en la materia. Contenido: Capítulo 1. Local government in Austria // Capítulo 2. Local government in Belgium // Capítulo 3. Local government in Bulgaria // Capítulo 4. Local government in Cyprus // Capítulo 5.Local Government in Czech Republic // Capítulo 6. Local government in Denmark // Capítulo 7. Local Government in Estonia // Capítulo 8. Local government in Finland // Capítulo 9. Local Government in France // Capítulo 10. Local government in Germany // Capítulo 11. Local government in Greece // Capítulo 24. Local government in Slovenia // Capítulo 25. Local government in Spain // Capítulo 26. Local government in Sweden // Capítulo 27. Local government in Uk.



Transfer Pricing and Developing Economies

Transfer Pricing and Developing Economies Author Joel Cooper
ISBN-10 9781464809705
Release 2017-01-05
Pages 388
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Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.



Private Voluntary Health Insurance in Development

Private Voluntary Health Insurance in Development Author Alexander S. Preker
ISBN-10 9780821366202
Release 2007
Pages 424
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Private voluntary health insurance already plays an important role in the health sector of many low and middle income countries. The book reviews the context under which private insurance could contribute to an improvement in the financial sustainability of the health sector, financial protection against the costs of illness, household income smoothing, access to care, and market productivity. This volume is the third in aseries of in-depth reviews of the role of health care financing in providing access for low-income populations to needed healthcare, protecting them from the impoverishing effects of illness, and addressing the important issues of social exclusion in government financed programs.



Prohibition of Abuse of Law

Prohibition of Abuse of Law Author Rita de la Feria
ISBN-10 9781847316561
Release 2011-06-09
Pages 662
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The Court of Justice has been alluding to 'abuse and abusive practices' for more than thirty years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had led to the development of a legal principle. Within the last few years there has been a radical change of attitude, largely due to the development by the Court of an abuse test and its application within the field of taxation. In this book, academics and practitioners from all over Europe discuss the development of the Court's approach to abuse of law across the whole spectrum of European Union law, analysing the case-law from the 1970s to the present day and exploring the consequences of the introduction of the newly designated 'principle of prohibition of abuse of law' for the development of the laws of the EU and those of the Member States.



Comparative Takeover Regulation

Comparative Takeover Regulation Author Umakanth Varottil
ISBN-10 9781108170970
Release 2017-10-26
Pages
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While Western economies generally display dispersed shareholding in listed companies, Asian economies commonly have concentrated shareholding also in publicly listed companies. The principal analysis in Comparative Takeover Regulation relates to the role of takeover regulation in different economies. In the Asian context, the nature of takeover regulation may necessitate a different approach, with greater emphasis on the mandatory bids and disclosure of substantial shareholding. The likelihood of hostile takeovers will be minimal. It is these differences among various jurisdictions that strike at the heart of Varottil and Wan's new work. Ideal for educational institutions that teach corporate law, corporate governance, and mergers and acquisitions, as well as for law firms, corporate counsel and other practitioners, Comparative Takeover Regulation provides students and scholars with brand new analysis of this increasingly important field of study.



How Europe Underdeveloped Africa

How Europe Underdeveloped Africa Author Walter Rodney
ISBN-10 9781788731201
Release 2018-10-02
Pages 312
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The classic work of political, economic, and historical analysis, powerfully introduced by Angela Davis In his short life, the Guyanese intellectual Walter Rodney emerged as one of the leading thinkers and activists of the anticolonial revolution, leading movements in North America, South America, the African continent, and the Caribbean. In each locale, Rodney found himself a lightning rod for working class Black Power. His deportation catalyzed 20th century Jamaica's most significant rebellion, the 1968 Rodney riots, and his scholarship trained a generation how to think politics at an international scale. In 1980, shortly after founding of the Working People's Alliance in Guyana, the 38-year-old Rodney would be assassinated. In his magnum opus, How Europe Underdeveloped Africa, Rodney incisively argues that grasping "the great divergence" between the west and the rest can only be explained as the exploitation of the latter by the former. This meticulously researched analysis of the abiding repercussions of European colonialism on the continent of Africa has not only informed decades of scholarship and activism, it remains an indispensable study for grasping global inequality today.



Neutralising the Effects of Hybrid Mismatch Arrangements

Neutralising the Effects of Hybrid Mismatch Arrangements Author Oecd
ISBN-10 9264218793
Release 2014-09-16
Pages 99
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This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.