Author: Comisión Europea
Publisher:
ISBN:
Category :
Languages : es
Pages : 0

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Book Description

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

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Book Description
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: United States. Public Health Service. Office of the Surgeon General
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 728

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Book Description
This report considers the biological and behavioral mechanisms that may underlie the pathogenicity of tobacco smoke. Many Surgeon General's reports have considered research findings on mechanisms in assessing the biological plausibility of associations observed in epidemiologic studies. Mechanisms of disease are important because they may provide plausibility, which is one of the guideline criteria for assessing evidence on causation. This report specifically reviews the evidence on the potential mechanisms by which smoking causes diseases and considers whether a mechanism is likely to be operative in the production of human disease by tobacco smoke. This evidence is relevant to understanding how smoking causes disease, to identifying those who may be particularly susceptible, and to assessing the potential risks of tobacco products.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264279083
Category :
Languages : en
Pages : 258

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Book Description
This report examines how the two global mega-trends of population ageing and rising inequalities have been developing and interacting, both within and across generations.

Author: Anthony Giddens
Publisher: John Wiley & Sons
ISBN: 0745666604
Category : Political Science
Languages : en
Pages : 130

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Book Description
The idea of finding a 'third way' in politics has been widely discussed over recent months - not only in the UK, but in the US, Continental Europe and Latin America. But what is the third way? Supporters of the notion haven't been able to agree, and critics deny the possibility altogether. Anthony Giddens shows that developing a third way is not only a possibility but a necessity in modern politics.

Author: José Manuel Salazar-Xirinachs
Publisher:
ISBN: 9789221285663
Category : Developed countries
Languages : en
Pages : 400

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Book Description
This book helps connect the dots between economic theory, the role of capabilities, the lessons from history and the practical challenges of design and implementation of industrial policies. In so doing it provides an excellent policy roadmap for anyone interested in the challenge of promoting catch-up growth and productive transformation.

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

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Book Description
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: Gabriel Feld
Publisher: Exemplary Projects
ISBN: 9781870890762
Category : Architecture
Languages : en
Pages : 0

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Book Description
Berlin Free University is an imagination of what a building might be - a building designed to function as a piece of the city, adapting to the needs of its users while generating opportunities for social interaction. The university offers a window onto the politicized and optimistic discourse of the Sixties and Seventies, but at the same time illuminates contemporary debates around large projects of infrastructure and public space. This extensive study of the building combines texts with a visual survey containing specifically commissioned photographs as well as archive material, plans and construction details.

Author:
Publisher:
ISBN: 9789264064522
Category :
Languages : en
Pages :

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Book Description

Author: Marion Jansen
Publisher: International Labor Office
ISBN:
Category : Business & Economics
Languages : en
Pages : 328

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Book Description
An International Labor Office and European Commission publication Although the effect of trade on employment is a popular point of economic debate, there are very few factual assessments available. This book examines the most recent evidence and provides guidance for the design of tools to assess more accurately the employment impacts of trade. Trade and Employment argues for strengthening the micro-foundations of models used to evaluate the employment effects of trade and for including the informal economy and adjustment processes in modeling efforts. It emphasizes the role of governments in helping firms survive or grow, in providing social protection to protect against external shocks, in addressing gender equity, and in building physical infrastructure and human skills bases that facilitate export diversification. It is a valuable resource for all those interested in the debate on the employment effects of trade: workers and employers, academics and policymakers, and trade and labor specialists.