Author: Publisher:
ISBN:
Category :
Languages : de
Pages :
Book Description
Die steuerliche Behandlung von grenzüberschreitendem Erwerb und Veräusserung technologischen Wissens - know-how, Patente, andere immaterialle Güter und technische Unterstützung
Author: Die steuerliche Behandlung von grenzüberschreitendem Erwerb und Veräusserung technologischen Wissens - Know-how, Patente, andere immaterielle Güter und technische Unterstützung
Author: Steuerliche Behandlung von grenzüberschreitendem Erwerb und Veräusserung technologischen Wissens - Know-how, Patente, andere immaterielle Güter und technische Unterstützung
Author: The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
Author: OECDPublisher: OECD Publishing
ISBN: 926434411X
Category :
Languages : en
Pages : 88
Book Description
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Taxing Wages 2019
Author: OECDPublisher: OECD Publishing
ISBN: 9264313796
Category :
Languages : en
Pages : 643
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It ...
Private Equity Demystified
Author: John GilliganPublisher: Oxford University Press
ISBN: 0192636790
Category : Business & Economics
Languages : en
Pages : 400
Book Description
This book deals with risk capital provided for established firms outside the stock market, private equity, which has grown rapidly over the last three decades, yet is largely poorly understood. Although it has often been criticized in the public mind as being short termist and having adverse consequences for employment, in reality this is far from the case. Here, John Gilligan and Mike Wright dispel some of the biggest myths and misconceptions about private equity. The book provides a unique and authoritative source from a leading practitioner and academic for practitioners, policymakers, and researchers that explains in detail what private equity involves and reviews systematic evidence of what the impact of private equity has been. Written in a highly accessible style, the book takes the reader through what private equity means, the different actors involved, and issues concerning sourcing, checking out, valuing, and structuring deals. The various themes from the systematic academic evidence are highlighted in numerous summary vignettes placed alongside the text that discuss the practical aspects. The main part of the work concludes with an up-to-date discussion by the authors, informed commentators on the key issues in the lively debate about private equity. The book further contains summary tables of the academic research carried out over the past three decades across the private equity landscape including: the returns to investors, economic performance, impact on R&D and employees, and the longevity and life-cycle of private equity backed deals.
Doing Fieldwork in Japan
Author: Theodore C. BestorPublisher: University of Hawaii Press
ISBN: 9780824827342
Category : Social Science
Languages : en
Pages : 430
Book Description
Doing Fieldwork in Japan taps the expertise of North American and European specialists on the practicalities of conducting long-term research in the social sciences and cultural studies. In lively first-person accounts, they discuss their successes and failures doing fieldwork across rural and urban Japan in a wide range of settings: among religious pilgrims and adolescent consumers; on factory assembly lines and in high schools and wholesale seafood markets; with bureaucrats in charge of defense, foreign aid, and social welfare policy; inside radical political movements; among adherents of "New Religions"; inside a prosecutor's office and the JET Program for foreign English teachers; with journalists in the NHK newsroom; while researching race, ethnicity, and migration; and amidst fans and consumers of contemporary popular culture. Contributors: David M. Arase, Theodore C. Bestor, Victoria Lyon Bestor, Mary C. Brinton, John Creighton Campbell, Samuel Coleman, Suzanne Culter, Andrew Gordon, Helen Hardacre, Joy Hendry, David T. Johnson, Ellis S. Krauss, David L. McConnell, Ian Reader, Glenda S. Roberts, Joshua Hotaka Roth, Robert J. Smith, Sheila A. Smith, Patricia G. Steinhoff, Merry Isaacs White, Christine R. Yano.
Private Equity as an Asset Class
Author: Guy Fraser-SampsonPublisher: John Wiley & Sons
ISBN: 0470661380
Category : Business & Economics
Languages : en
Pages : 292
Book Description
Unfairly reviled, and much misunderstood, private equity differs from all other asset classes in various important respects, not least the way in which its fund mechanisms operate, and the way in which its returns are recorded and analysed. Sadly, high level asset allocation decisions are frequently made on the basis of prejudice and misinformation, rather than a proper appreciation of the facts. Guy Fraser-Sampson draws upon more than twenty years of experience of the private equity industry to provide a practical guide to mastering the intricacies of this highly specialist asset class. Aimed equally at investors, professionals and business school students, it starts with such fundamental questions as ’what is private equity?’ and progresses to detailed consideration of different types of private equity activity such as venture capital and buyout. Rapid and significant changes in the environment during the recent financial crisis have prompted the need for a new edition. Separate chapters have been added on growth and development capital, as well as secondary investing. Newly emergent issues are considered, such as lengthening holding periods and the possible threat of declining returns. Particular problems, such as the need to distinguish between private equity and hedge funds, are addressed. The glossary has also been expanded. In short, readers will find that this new edition takes their understanding of the asset class to new heights. Key points include: A glossary of private equity terms Venture capital Buyout Growth capital Development capital Secondary investing Understanding private equity returns Analysing funds and returns How to plan a fund investment programme Detailed discussion of industry performance figures
Agricultural Research in Africa
Author: Lynam, JohnPublisher: Intl Food Policy Res Inst
ISBN: 0896292126
Category : Political Science
Languages : en
Pages : 459
Book Description
This book—prepared by Agricultural Science and Technology Indicators (ASTI), which is led by IFPRI—offers a comprehensive perspective on the evolution, current status, and future goals of agricultural research and development in Africa, including analyses of the complex underlying issues and challenges involved, as well as insights into how they might be overcome. Agriculture in Africa south of the Sahara is at a prospective tipping point. Growth has accelerated in the past decade, but is unsustainable given increasing use of finite resources. The yield gap in African agriculture is significant, and scenarios on feeding the world’s population into the future highlight the need for Africa to expand its agricultural production. Agricultural Research in Africa: Investing in Future Harvests discusses the need to shift to a growth path based on increased productivity—as in the rest of the developing world— which is essential if Africa is to increase rural incomes and compete in both domestic and international markets. Such a shift ultimately requires building on evolving improvements that collectively translate to deepening rural innovation capacity.
Intermediated Securities
Author: Pierre-Henri ConacPublisher: Cambridge University Press
ISBN: 1107244803
Category : Law
Languages : en
Pages : 443
Book Description
In today's financial markets, investors no longer hold securities physically. Instead, securities such as shares or bonds are mostly held through intermediaries and transferred by way of book-entries on securities accounts. However, there are remarkable conceptual differences between the various jurisdictions with regard to the legal treatment of intermediated securities. It is widely agreed that this patchwork creates considerable legal risks, especially in cross-border situations. Two initiatives are in place to reduce these risks. In 2009, the UNIDROIT Convention on Substantive Rules for Intermediated Securities (the 'Geneva Securities Convention') was adopted, aimed at harmonisation on the international level. The EU Commission is also running a legislative project, to achieve harmonisation at the regional level. This book compares both initiatives and analyses their impact on the securities laws of selected European jurisdictions.