Deportes : (documentación preparada para la tramitación del Proyecto de Ley del Deporte) : (BOCG, Congreso, Serie A, no. 119, de 22 de mayo de 1989 PDF Download

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Category :
Languages : es
Pages : 1484

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Languages : es
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Author: ESPAÑA. Cortes Generales. Congreso. Secretaría General
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Languages : es
Pages : 0

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Languages : en
Pages : 0

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Author: Collectif
Publisher: OECD
ISBN: 9264301763
Category : Business & Economics
Languages : en
Pages : 260

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This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.

Author: Arvid Aage Skaar
Publisher: Kluwer Law International B.V.
ISBN: 9403520647
Category : Law
Languages : en
Pages : 957

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A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.

Author: Mark McCrindle
Publisher: The ABC of XYZ
ISBN:
Category : Australia
Languages : en
Pages : 11

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"Based on more than a decade of research, The ABC of XYZ is designed for educators, business managers and parents who want a short and lively introduction to Australia's living generations. The book explores what a generation is, how its definition has changed over the years, and the trends that are emerging for the future. It examines generational conflicts in the school, home and workplace, and the ways in which they can be understood and resolved, and what might be beyond Z. Written by one of Australia's foremost social researchers, this revised edition of The ABC of XYZ reveals the truth behind the labels and is essential reading for anyone interested in how our current generations live, learn and work."--Cover.

Author: Michael Thomas
Publisher: Routledge
ISBN: 1136738991
Category : Education
Languages : en
Pages : 221

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There have been many attempts to define the generation of students who emerged with the Web and new digital technologies in the early 1990s. The term "digital native" refers to the generation born after 1980, which has grown up in a world where digital technologies and the internet are a normal part of everyday life. Young people belonging to this generation are therefore supposed to be "native" to the digital lifestyle, always connected to the internet and comfortable with a range of cutting-edge technologies. Deconstructing Digital Natives offers the most balanced, research-based view of this group to date. Existing studies of digital natives lack application to specific disciplines or conditions, ignoring the differences of educational fields and gender. How, and how much, are learners changing in the digital age? How can a more pluralistic understanding of these learners be developed? Contributors to this volume produce an international overview of developments in digital literacy among today’s young learners, offering innovative ways to steer a productive path between traditional narratives that offer only complete acceptance or total dismissal of digital natives.