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Author: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters Publisher: ISBN: Category : Law Languages : en Pages : 132
Book Description
Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.
Author: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters Publisher: ISBN: Category : Law Languages : en Pages : 132
Book Description
Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.
Author: Organisation for Economic Co-operation and Development. Working Party No. 1 on Double Taxation Publisher: ISBN: Category : Double taxation Languages : en Pages : 22
Author: Jens Wittendorff Publisher: Kluwer Law International B.V. ISBN: 9041132708 Category : Law Languages : en Pages : 914
Book Description
The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.
Author: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters Publisher: ISBN: Category : Double taxation Languages : en Pages : 128
Author: Robert F. Conrad Publisher: World Bank Publications ISBN: Category : Capital investments Languages : en Pages : 51
Book Description
For tax policy to encourage maximum investment of capital (both foreign and domestic) it is necessary to take into account the potential mobility of capital across international borders. Economic analysis of investment incentives should therefore incorporate the effects of variables such as source rules, nexus rules, attribution rules, foreign tax credits, and so on, in addition to traditional variables such as legal tax rates and the revenue implications of the distribution of the tax base.
Author: United Nations Publisher: Martinus Nijhoff Publishers ISBN: 9004636781 Category : Law Languages : en Pages : 1294
Book Description
Fully indexed, the 1992 edition of the Yearbook is the single most current, comprehensive and authoritative reference publication about the work of the United Nations, other international organizations and related bodies. The book is designed not just for use by diplomats, officials and scholars but also by other researchers, writers, journalists, teachers and students. The year 1992 was a remarkably eventful one for the United Nations and in the conduct of international relations. This volume of the Yearbook details the activities of the United Nations, its many organs, agencies and programmes, working together to rekindle a new form of multilateral cooperation for a better world. It records the diverse and globe-encompassing activities of the United Nations and its enduring efforts to deal with the world's pressing concerns, particularly matters of international peace and security, disarmament, human rights, the settlement of regional conflicts, economic and social development, the preservation of the environment, control of drugs and narcotic substance abuse, crime prevention, adequate shelter, youth and the ageing and humanitarian assistance for refugees as well as disaster relief. The Yearbooks for the years 1988, 1989 and 1990 are expected to be published within the next two years.
Author: United Nations Publisher: Martinus Nijhoff Publishers ISBN: 9004636765 Category : Law Languages : en Pages : 1234
Book Description
Fully indexed, the 1990 edition of the Yearbook is the single most current, comprehensive and authoritative reference publication about the work of the United Nations, other international organizations and related bodies. The book is designed not just for use by diplomats, officials and scholars but also by other researchers, writers, journalists, teachers and students. The year 1990 was a remarkably eventful one for the United Nations and in the conduct of international relations. This volume of the Yearbook details the activities of the United Nations, its many organs, agencies and programmes, working together to rekindle a new form of multilateral cooperation for a better world. It records the diverse and globe-encompassing activities of the United Nations and its enduring efforts to deal with the world's pressing concerns, particularly matters of international peace and security, disarmament, human rights, the settlement of regional conflicts, economic and social development, the preservation of the environment, control of drugs and narcotic substance abuse, crime prevention, adequate shelter, youth and the ageing and humanitarian assistance for refugees as well as disaster relief. The Yearbook is an invaluable tool for anyone seeking in-depth information about the United Nations and its family of organisations. With the publication of the 1990 edition, all 50 editions covering the years from 1946 through 1996 are now available. This complete set of Yearbook volumes will facilitate the work of researchers of all kinds everywhere to obtain a comprehensive overview of the activities of the United Nations since its origins.
Author: Joachim Muller Publisher: ISBN: 9780195398007 Category : Law Languages : en Pages : 454
Book Description
Since the publication of its first edition in 1950, the Annual Review of United Nations Affairs has stood as the authoritative resource for scholars, students, and practitioners researching the latest developments of that august body. From the insightful introduction, prepared each year by a distinguished expert on UN affairs, to the full-text presentation of reports and resolutions and the helpful subject index, ARUNA provides a practical tour of each year's U.N. actions and debates. Theexpert selection of documents by Joachim Muller and Karl Sauvant and the topic-based organization of those documents make any researcher's task much easier than the vast searching, sorting, and pruning required by the U.N.'s website. The series' topic-based organization of the materials and subject index lend invaluable guidance to all researchers. ARUNA presents a comprehensive documentation of the work of the UN on an annual basis, starting in September of each year with the beginning of the regular sessions of the General Assembly. Coverage of the UN's key organs is provided, including the General Assembly, the Security Council, the Economic and Social Council (ECOSOC), the International Court of Justice, and the UN Secretariat. In addition, selected reports of intergovernmental bodies and expert groups are included. Solely official UN documentation is used. ARUNA occupies a special place in the publications on the work of the UN - it allows readers to obtain an overview ofthe principal developments in its key organs. This makes it an important reference source for policy-makers and academic researchers. The highlight of this year's edition is the introductory essay written by the highly esteemed Jose Antonio Ocampo, who is Professor of Professional Practice in International and Public Affairs, Director of the Program in Economic and Political Development at the School of International and Public Affairs, and Fellow of the Committee on Global Thought, ColumbiaUniversity. Professor Ocampo previously held the positions of Under-Secretary-General of the United Nations for Economic and Social Affairs, Executive Secretary of the United Nations Economic Commission for Latin America and the Caribbean, and Minister of Finance of Colombia. In 2009, he was a member of the Commission of Experts of the President of the United Nations General Assembly on Reforms of the International Monetary and Financial System. Professor Ocampo is also the author of numerousbooks and articles on macroeconomics policy and theory, economic development, international trade, and economic history. His recent publications include Stability with Growth: Macroeconomics, Liberalization and Development, with Joseph E. Stiglitz, Shari Spiegel, Ricardo Ffrench-Davis and Deepak Nayyar (New York: Oxford University Press, 2006). Professor Ocampo, relying on his expertise as a policy economist and his own considerable experience working on economic issues at the United Nations, has written an incisive introductory essay focusing on the United Nations and the global economic crisis. Professor Ocampo's essay examines the history of the economic policy recommendations of UN institutions and concludes that they have often been more far-sighted and accurate than those of the Bretton Woods Institutions, including the World Bank and the International Monetary Fund. He applies this analysis in particular to the recent global financial crisis, and shows how the Monterrey Consensus of 2002, which once again made the UN a forum for global economic issues, gave serious consideration to the concerns of developing countries and set many goals that might have helped to stave off the global financial crisis if they had been more actively pursued. Professor Ocampo also examines the UN's role in the wake of the global financial meltdown, particularly with regard to the Doha follow-up Conference and the Commission of Experts on Reforms of the International Monetary and Financial System, convened by the General Assembly and led by Joseph Stiglitz. In spite of some resistance to these initiatives from the United States and other developed countries, Professor Ocampo advocates in this essay for a more influential role for the UN's institutions in global financial reform, especially in light of their superior track record in anticipating economic problems resulting from "the inherent tendency of financial markets to experience boom-bust cycles." The 2008-2009 volumes of ARUNA therefore also devote considerable attention to the financial crisis as well as other international crises. Among the documents in the 2008-2009 volumes are the complete General Assembly resolutions, as well as the Report and Resolutions of the Security Council and the Economic and Social Council (ECOSOC). Annual Reports of note include reports of the United Nations Children's Fund (UNICEF), the UN Development Programme and UN Population Fund, the UN High Commissioner for HumanRights, the UN High Commissioner for Refugees, the UN Relief and Works Agency for Palestine Refugee in the Near East, and the World Food Programme. Mr. Muller and Dr. Sauvant have also selected progress reports on key peacekeeping, peace-building, and political missions, including those for Afghanistan, the Democratic Republic of the Congo, Haiti, Iraq, Kosovo, the Middle East, Somalia, Sudan, and West Africa. Each annual edition of ARUNA is introduced by a Guest Author, a distinguished expert on UN affairs, who highlights the outstanding themes of the year in review. Together with an overview provided by the editors, this introduction is intended to facilitate access to the material and, above all, to make it easer for users of ARUNA to "see the forest for the trees". As has been mentioned above, ARUNA is fortunate this year to have Jose Antonio Ocampo as the author of its introduction, but the roster of distinguished experts who have contributed this introduction in the past is also worthy of mention: Jeffrey D. Sachs: ARUNA 2007/2008 edition Professor Jeffrey D. Sachs is Director of the Earth Institute at Columbia University and Special Advisor to the Secretary-General of the UN on the Millennium Development Goals. Professor Sachs's introduction to ARUNA 2007/2008 was titled "Towards a New Global Protocol on Climate Change", in which he argued that solving the climate change problem will demand four steps: scientific consensus, public awareness, the development of alternative technologies, and a global framework for action. He dealt, in particular, with the science underpinning the negotiations for a new global protocol on climate change, as a successor to the Kyoto Protocol. Professor Sachs argued that climate change crises can only be solved through the goals, leadership, and treaty mechanisms of the UN. Edward C. Luck: ARUNA 2006/2007 edition Professor Edward C. Luck is UN Special Advisor on the Responsibility to Protect and Vice President and Director of Studies at the International Peace Academy. From 1984 to 1994, he served as President and Chief Executive Officer of the UN Association of the USA (UNA-USA). Professor Luck's introduction to ARUNA 2006/2007 covered "The responsible sovereign and the responsibility to protect", in which he addressed the scope and content of what was agreed at the 2005 World Summit, the implications of the responsibility to protect (RtoP) for notions of state sovereignty, and some of the conceptual, architectural, and policy challenges then facing UN Secretary-General Ban Ki-moon's commitment to "operationalizing" the responsibility to protect and translating it "from words to deeds". Louise Frechette: ARUNA 2005/2006 edition Ms Louise Frechette is Distinguished Fellow at the Centre for International Governance Innovation, Waterloo, Ontario. Until March 2006, she was the first Deputy Secretary-General of the UN; before that, she was Permanent Representative of Canada to the UN. Ms Frechette's introduction to ARUNA 2005/2006 covered "United Nations reform: an unfinished story". As the first Deputy Secretary-General of the UN, Ms Frechette was uniquely positioned to undertake a personal assessment of what has changed and what has not changed in the past decade at the UN and why. She examined if the UN is functioning better than it was 15 years ago, why reform is so difficult to achieve and what the future holds for the institutions. Rubens Ricupero: ARUNA 2004/2005 edition Mr Rubens Ricupero is Dean of the Fundacno Armando Alvares Penteado (FAAP), Sao Paulo and was formerly Secretary-General of UN Conference on Trade and Development (UNCTAD) and Minister of Finance of Brazil. Mr Ricupero's introduction to ARUNA 2004/2005 covered "The difficulty of building consensus in an age of extremes" and examined the mysteries of the negotiating process leading to the outcome of the 2005 World Summit. Rather than a "Grand Bargain" of a comprehensive UN reformin the areas of development, security and human rights, it is argued that the Summit ended more on a note of lamentation and regret over a missed opportunity. Mr Ricupero concludes that contrary to the daring proclamation at the outset by the Secretary-General, the conditions indispensable to succeed were not in place. Indeed, it was hard to imagine that an ambitious and balanced reform package for the UN could have had any real chance of succeeding.
Author: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters
Author: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters
Author: Organisation for Economic Co-operation and Development. Working Party No. 1 on Double Taxation
Author: Jens Wittendorff
Author: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters
Author: Robert F. Conrad
Author: United Nations
Author: United Nations
Author: Joachim Muller
Author: 
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