Author: Jørgen Mortensen
Publisher: Ceps
ISBN: 9789290794240
Category : Pensions
Languages : en
Pages : 42
Book Description
Cross-Border Portability of Pension Rights: An Important Condition for an Integrated Market for Pension Provision
Author: Jørgen Mortensen
Publisher: Ceps
ISBN: 9789290794240
Category : Pensions
Languages : en
Pages : 42
Book Description
Publisher: Ceps
ISBN: 9789290794240
Category : Pensions
Languages : en
Pages : 42
Book Description
Cross-border Portability of Pension Rights
Special Features of the UN Model Convention
Author: Anna Binder
Publisher: Linde Verlag GmbH
ISBN: 3709410398
Category : Law
Languages : en
Pages : 664
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.
Publisher: Linde Verlag GmbH
ISBN: 3709410398
Category : Law
Languages : en
Pages : 664
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.
A New European Agenda for Labour Mobility
Author: Anna Turmann
Publisher: CEPS
ISBN: 9789290794899
Category : European Union countries
Languages : en
Pages : 76
Book Description
Publisher: CEPS
ISBN: 9789290794899
Category : European Union countries
Languages : en
Pages : 76
Book Description
Criminological and Legal Consequences of Climate Change
Author: Stephen Farrall
Publisher: Bloomsbury Publishing
ISBN: 1847319203
Category : Law
Languages : en
Pages : 282
Book Description
This edited collection, the result of an international seminar held at the International Institute for the Sociology of Law, Oñati, Spain in 2010, explores the potential legal and criminological consequences of climate change, both domestically and for the international community. A novel feature of the book is the consideration given to the potential synergies between the two disciplinary foci, thus to encourage among legal scholars and criminologists not only an analysis of the consequences of climate change from these perspectives but to bring these fields together to provide a unique, inter-disciplinary exploration of the ways in which climate change does, or could, impact on our societies. Such an inter-disciplinary approach is necessary given that climate change is a multifaceted phenomenon and one which is intimately linked across disciplines. To study this topic from the point of view of a single social science discipline restricts our understanding of the societal consequences of climate change. It is hoped that this edited collection will identify emerging areas of concern, illuminate areas for further research and, most of all, encourage future academic discussion on this most critical of issues.
Publisher: Bloomsbury Publishing
ISBN: 1847319203
Category : Law
Languages : en
Pages : 282
Book Description
This edited collection, the result of an international seminar held at the International Institute for the Sociology of Law, Oñati, Spain in 2010, explores the potential legal and criminological consequences of climate change, both domestically and for the international community. A novel feature of the book is the consideration given to the potential synergies between the two disciplinary foci, thus to encourage among legal scholars and criminologists not only an analysis of the consequences of climate change from these perspectives but to bring these fields together to provide a unique, inter-disciplinary exploration of the ways in which climate change does, or could, impact on our societies. Such an inter-disciplinary approach is necessary given that climate change is a multifaceted phenomenon and one which is intimately linked across disciplines. To study this topic from the point of view of a single social science discipline restricts our understanding of the societal consequences of climate change. It is hoped that this edited collection will identify emerging areas of concern, illuminate areas for further research and, most of all, encourage future academic discussion on this most critical of issues.
The Wider Europe Matrix
Author: Michael Emerson
Publisher: CEPS
ISBN: 9789290794691
Category : European Union countries
Languages : en
Pages : 132
Book Description
Publisher: CEPS
ISBN: 9789290794691
Category : European Union countries
Languages : en
Pages : 132
Book Description
Employee Benefits Law Symposium
Author:
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 400
Book Description
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 400
Book Description
The Principles of Mutual Recognition in the European Integration Process
Author: F. Schioppa
Publisher: Springer
ISBN: 0230524354
Category : Business & Economics
Languages : en
Pages : 257
Book Description
Mutual Recognition (MR) implies that each Member State is free to use the standards for production it prefers but cannot inhibit the import from other Member States lawfully using other standards, unless justified by emergency reasons. The home country rule then prevails on the host country. Barriers to entry diminish, competition rises in the internal market. This volume looks at a number of aspects of MR, including why its importance cannot be understood outside the general practice of free movement and how some elements of MR already emerge in the skilled labour market of professionals.
Publisher: Springer
ISBN: 0230524354
Category : Business & Economics
Languages : en
Pages : 257
Book Description
Mutual Recognition (MR) implies that each Member State is free to use the standards for production it prefers but cannot inhibit the import from other Member States lawfully using other standards, unless justified by emergency reasons. The home country rule then prevails on the host country. Barriers to entry diminish, competition rises in the internal market. This volume looks at a number of aspects of MR, including why its importance cannot be understood outside the general practice of free movement and how some elements of MR already emerge in the skilled labour market of professionals.
OECD Economic Surveys: Euro Area 2002
Author: OECD
Publisher: OECD Publishing
ISBN: 9264194118
Category :
Languages : en
Pages : 186
Book Description
This 2002 edition of OECD's periodic review of the Euro Area economy examines recent economic developments, policies and prospects and includes special features on the fiscal policy framework, monetary management, financial market integration, and the EU's policy processes.
Publisher: OECD Publishing
ISBN: 9264194118
Category :
Languages : en
Pages : 186
Book Description
This 2002 edition of OECD's periodic review of the Euro Area economy examines recent economic developments, policies and prospects and includes special features on the fiscal policy framework, monetary management, financial market integration, and the EU's policy processes.
Handbook of Regional Cooperation and Integration
Author: Philippe De Lombaerde
Publisher: Edward Elgar Publishing
ISBN: 1800373740
Category : Political Science
Languages : en
Pages : 531
Book Description
This is an open access title available under the terms of a CC BY-NC-ND 4.0 License. It is free to read, download and share on Elgaronline.com. This timely Handbook offers a detailed cross-policy assessment on the need, locale and impact of regional cooperation and integration, addressing how the principles of regional integration have affected multi-level governance and subsequent public policy. Individual chapters provide explanations of what regional cooperation means in a specific policy area, identify relevant theories, and present empirical evidence to support the arguments outlined.
Publisher: Edward Elgar Publishing
ISBN: 1800373740
Category : Political Science
Languages : en
Pages : 531
Book Description
This is an open access title available under the terms of a CC BY-NC-ND 4.0 License. It is free to read, download and share on Elgaronline.com. This timely Handbook offers a detailed cross-policy assessment on the need, locale and impact of regional cooperation and integration, addressing how the principles of regional integration have affected multi-level governance and subsequent public policy. Individual chapters provide explanations of what regional cooperation means in a specific policy area, identify relevant theories, and present empirical evidence to support the arguments outlined.