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Author: Daniel Vitor Bellan Publisher: Kluwer Law International B.V. ISBN: 9041132783 Category : Law Languages : en Pages : 466
Book Description
This book analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy.
Author: Daniel Vitor Bellan Publisher: Kluwer Law International B.V. ISBN: 9041132783 Category : Law Languages : en Pages : 466
Book Description
This book analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy.
Author: Carlos Nunes Silva Publisher: Springer ISBN: 3319439790 Category : Science Languages : en Pages : 269
Book Description
This book discusses innovative responses and reforms developed in critical areas of urban governance in European countries. It examines the impact of European Union’s policies on the urban agenda and on local governance, and the impact of the transition to democracy in Central and in Southern Europe on local self-government systems. The book is divided into three parts: i) Crisis, Reform and Innovation in Local Government; ii) EU Policies, the Urban Agenda and Local Governance; and iii) Citizen Participation in Local Government. Providing an extensive and updated overview of key challenges in the governance of cities in Europe, the book will be of interest to students and researchers in the broader field of urban studies, and for policy-makers, especially those engaged in urban governance in European countries. /div
Author: Moti (Mordehai) Mironi Publisher: Kluwer Law International B.V. ISBN: 904119018X Category : Law Languages : en Pages : 422
Book Description
Designing a fair, effective and acceptable regime that will reconcile public interest and the public’s need for an uninterrupted flow of essential services on the one hand, while maintaining the freedom of collective bargaining on the other, is an ever more difficult public policy challenge. This book, the first detailed comparative analysis of existing legal and practical approaches across a spectrum of key national jurisdictions, provides a structured and insightful overview of the law and practice of regulating strikes in essential services. As such it can be of great value for public policy debate and the enhancement of national law in the field. The editors have assembled experts from fourteen countries who describe and analyse their respective country’s experience with strikes in essential services and the legislative and judicial as well as informal approaches towards regulating and intervening in such strikes. Departing from legal theory with systematic comparative ‘law in action’ research, the contributors offer innumerable valuable insights into a broad array of issues and topics as the following: – mechanisms aiming at compensating employees for encroaching on their collective bargaining rights; – public accountability and responsible management of public finance; – role of international conventions; – effects of globalization and advances in technology; – privatization, outsourcing and the decline of unions and workers’ solidarity; – growing popular intolerance towards strikes in essential services; – effect of human rights-related court decisions; – convergence and divergence among contemporary legal regimes in defining and approaching strikes in essential services; – dispute process design and dispute resolution processes (mediation, conciliation and arbitration); and – substantive and procedural restrictions on the right to organize, bargain collectively and strike. The country reports are preceded by a detailed analysis of the inherent normative policy dilemma and a conceptual framework for designing and evaluating models of regulation. The concluding chapter presents a comparative overview of the insights gained. With its comparative perspective on one of the most sensitive areas of industrial relations and labour law, and its contextually relevant options for strategic choice and public policy debate, this incomparable volume will be welcomed by labour lawyers, legislators, policy makers, judicial bodies and researchers in the field of collective labour relations and fundamental human rights of workers on the national as well as international level.
Author: Gerry Shiel Publisher: World Bank Publications ISBN: 1464806047 Category : Education Languages : en Pages : 347
Book Description
Análise de Dados de uma Avaliação Nacional de Desempenho Educacional é o quarto de cinco volumes da série Avaliações Nacionais de Desempenho Educacional. Os outros volumes descreveram os procedimentos em uma avaliação até ao ponto em que os dados foram preparados para a análise estatística, o tópico deste volume. As análises concretas a ser realizadas dependerão das necessidades de informação dos formuladores de políticas e dos gestores no âmbito do ensino. Na maioria das avaliações nacionais, relacionam-se com a qualidade da aprendizagem dos alunos, fatores relacionados com a aprendizagem, questões de equidade, e, em alguns casos, alterações nos resultados educacionais ao longo do tempo. O Volume 4, que compreende duas partes, fornece instruções pormenorizadas acerca de como analisar dados coligidos em uma avaliação nacional. A Parte I prevê uma introdução geral à s análises estatísticas normalmente realizadas nas avaliações em grande escala, avaliando a tendência central e a dispersão das pontuações dos alunos e as relações entre as variáveis. A Parte II descreve o software IATA (Análise de Item e de Teste), que utiliza a teoria clássica dos testes e a teoria de resposta ao item para estabelecer escalas onde reportar as pontuações dos alunos. Os passos da análise das administrações de testes piloto e finais estão descritos detalhadamente. É acompanhado por um CD que contém exercícios especialmente concebidos e arquivos de dados de suporte para ambas as partes do volume. Este livro será de interesse para os especialistas em avaliação de governos nacionais, regionais e locais; instituições de investigação; e universidades.
Author: Daniel Vitor Bellan
Author: Daniel Vitor Bellan
Author: Aprigio Justiniano da SILVA GUIMARÃES
Author: International Sociological Association. Research Committee on Sociology of Law
Author: 
Author: Fßbio Villela
Author: Carlos Nunes Silva
Author: 
Author: Mercy Mutamiri
Author: Moti (Mordehai) Mironi
Author: Gerry Shiel