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Author: Chris Evans Publisher: IBFD ISBN: 9087221037 Category : Income tax Languages : en Pages : 385
Book Description
Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? -What role should discretion play in tax systems that operate under the rule of law and how large should that role be? -What are the legal, political, institutional and other constraints that can prevent abuse of discretion? -To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations?
Author: Chris Evans Publisher: IBFD ISBN: 9087221037 Category : Income tax Languages : en Pages : 385
Book Description
Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? -What role should discretion play in tax systems that operate under the rule of law and how large should that role be? -What are the legal, political, institutional and other constraints that can prevent abuse of discretion? -To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations?
Author: Jean-Marc Moulin Publisher: Bruylant ISBN: 2802758772 Category : Political Science Languages : en Pages : 300
Book Description
La finance est en crise ; mais elle est indispensable à la vie des hommes en société. Cependant, il serait abusif de considérer "la finance" comme un tout homogène. En effet, loin de la finance conventionnelle qui fait la une de l'actualité, il existe une finance dite alternative qui tente de placer et de maintenir l'Homme au centre de son projet et à l'horizon de son ambition. Cet ouvrage, premier du genre, se propose de présenter sous forme d'études réalisées par des spécialistes du droit financier, les manifestations de cette finance alternative, les outils, instruments et techniques juridiques qui existent et qui permettent de concilier finance et humanisme. À travers l'analyse des critères de développement durable ou religieux appliqués à la finance, des monnaies alternatives, du microcrédit, de la notation extra-financière, du mutualisme et du coopératisme en finance, du crowdfunding, des fonds éthiques, du financement associatif, du financement alternatif de l'habitat ou du soutien des collectivités publiques aux entreprises, ce livre fait, en France comme en Espagne, au Royaume-Uni, en Grèce et au Canada, un tour d'horizon complet de ce segment du secteur financier souvent méconnu et qui offre néanmoins aux Hommes de réaliser leurs projets dans la perspective d'un mieux-être collectif. Pour rompre avec l'idée que la finance n'est que spéculation et prédation.
Author: Political and Economic Planning (Think tank) Publisher: MacMillan Publishing Company ISBN: Category : Law Languages : en Pages : 404
Book Description
Revised version of conference papers commenting on the legal aspects and business organization and structure of private enterprises and public enterprises in Belgium, the UK, France, Germany, Federal Republic, Italy, Sweden, the Netherlands and the USA, with particular reference to proposed reforms of company legislation - covers the public interest, managerial leadership, etc., and contains 3 chapters on India, Japan and Yugoslavia. Conference held in london 1967 apr.
Author: Adam Steinhouse Publisher: Lexington Books ISBN: 9780739102831 Category : Business & Economics Languages : en Pages : 266
Book Description
Workers' Participation in Post-Liberation France is a vivid portrait of French labor's failure to achieve greater industrial democracy. Drawing on original archival research, Adam Steinhouse recasts the traditional view of this critical period of French history, demonstrating the fundamental importance of the immediate post-liberation period in determining the future course of industrial relations in France. He brings to life the labor disputes of the 1940s, charting the interplay between industry and politicians that dealt a crushing blow to organized labor's demands for political change. Steinhouse captures the rise of state intervention in the economy and plots the growth of French employers' organized intransigence in the face of workers' collective action; which culminated in a series of actions effectively marginalizing labor's voice in the economic boom of the early 1950s. Steinhouse's impressive scholarship provides an excellent case study of the French state and its efforts to balance growing worker demands for representation with the imperatives of social peace and prosperity. This book makes a significant contribution to modern French political history and the development of modern industrial relations.
Author: Chris Evans
Author: Chris Evans
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Author: Public Affairs Information Service
Author: Jean-Marc Moulin
Author: Political and Economic Planning (Think tank)
Author: Adam Steinhouse
Author: Marcel Côté
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Author: Peter B Doeringer
Author: Mireille Razafindrakoto