Los retos de la economía digital y la propuesta de "Ley de mercados digitales" de la Unión Europea PDF Download

Author: Beatriz Jimena Tamayo Velasco
Publisher:
ISBN: 9788490458624
Category :
Languages : es
Pages : 174

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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: Mikio Kuwayama
Publisher: Santiago, Chile : United Nations Economic Commission for Latin America and the Caribbean, International Trade and Integration Division
ISBN:
Category : Business & Economics
Languages : en
Pages : 88

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Author: Maria Jose Plana Casado
Publisher: Springer
ISBN: 9783030795061
Category : Law
Languages : en
Pages : 0

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Retail is ‘going digital,’ and grocery shopping is no exception. While some businesses are relaying on their corporate website to make the sale, both traditional brick-and-mortar and new disruptive business models are increasingly using online marketplaces to offer their products online. European Union law has been gradually updated to reflect this new reality, with Intellectual Property Rights legislation and Consumer Law leading the way toward a suitable regulatory framework in the Platform Economy. However, the EU has not devised a comprehensive strategy for tackling the challenges posed by the online sale of physical consumer goods, such as effective public enforcement in online environments. In fact, sector-specific legislation, including Food Law, largely ignores online transactions. In this context, the book evaluates the impact that online marketplaces are having on European Union sector-specific legislation and its e-nforcement. The goal is to assess whether the existing regulatory and policy framework are sufficient for promoting compliance and bridging the enforcement gap in the digital single market. Focusing on the e-food market, the book presents a state-of-the-art overview of how online marketplaces are altering EU law and its enforcement by public authorities.

Author: José Antonio Ocampo
Publisher: Stanford University Press
ISBN: 9780804749565
Category : Business & Economics
Languages : en
Pages : 238

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Book Description
Globalization and Development draws upon the experiences of the Latin American and Caribbean region to provide a multidimensional assessment of the globalization process from the perspective of developing countries. Based on a study by the United Nations Economic Commission for Latin America and the Caribbean (ECLAC), this book gives a historical overview of economic development in the region and presents both an economic and noneconomic agenda that addresses disparity, respects diversity, and fosters complementarity among regional, national, and international institutions. For orders originating outside of North America, please visit the World Bank website for a list of distributors and geographic discounts at http://publications.worldbank.org/howtoorder or e-mail [email protected].

Author: Robert Boynton
Publisher: Vintage
ISBN: 0307429040
Category : Language Arts & Disciplines
Languages : en
Pages : 494

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Book Description
Forty years after Tom Wolfe, Hunter S. Thompson, and Gay Talese launched the New Journalism movement, Robert S. Boynton sits down with nineteen practitioners of what he calls the New New Journalism to discuss their methods, writings and careers. The New New Journalists are first and foremost brilliant reporters who immerse themselves completely in their subjects. Jon Krakauer accompanies a mountaineering expedition to Everest. Ted Conover works for nearly a year as a prison guard. Susan Orlean follows orchid fanciers to reveal an obsessive subculture few knew existed. Adrian Nicole LeBlanc spends nearly a decade reporting on a family in the South Bronx. And like their muckraking early twentieth-century precursors, they are drawn to the most pressing issues of the day: Alex Kotlowitz, Leon Dash, and William Finnegan to race and class; Ron Rosenbaum to the problem of evil; Michael Lewis to boom-and-bust economies; Richard Ben Cramer to the nitty gritty of politics. How do they do it? In these interviews, they reveal the techniques and inspirations behind their acclaimed works, from their felt-tip pens, tape recorders, long car rides, and assumed identities; to their intimate understanding of the way a truly great story unfolds. Interviews with: Gay Talese Jane Kramer Calvin Trillin Richard Ben Cramer Ted Conover Alex Kotlowitz Richard Preston William Langewiesche Eric Schlosser Leon Dash William Finnegan Jonathan Harr Jon Krakauer Adrian Nicole LeBlanc Michael Lewis Susan Orlean Ron Rosenbaum Lawrence Weschler Lawrence Wright

Author: OECD
Publisher: OECD Publishing
ISBN: 9264098380
Category :
Languages : en
Pages : 389

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Book Description
This eleventh biennial OECD Communications Outlook examines recent developments in the communications sector, which has emerged from the global financial crisis (GFC) with a resilience and underlying strength reflecting its critical role in today’s economies.

Author: Arvid Aage Skaar
Publisher: Kluwer Law International B.V.
ISBN: 9403520647
Category : Law
Languages : en
Pages : 999

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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: Enrique Cabrera Jr
Publisher: IWA Publishing
ISBN: 1843391988
Category : Science
Languages : en
Pages : 185

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Book Description
Benchmarking has become a key tool in the water industry to promote and achieve performance targets for utilities. The use of this tool for performance improvement through systematic search and adaptation of leading practices, has expanded globally during the past decade. Many ongoing projects worldwide aim to address different needs and objectives, in varying contexts, with outstanding results and impact. Benchmarking Water Services provides valuable information to everyone interested in benchmarking in the water industry. The text is aimed at utilities considering joining a benchmarking project, experienced practitioners in charge of organizing a benchmarking exercise, consultants, regulators and researchers. The document is presented with a clear practice oriented approach and can be used as a how-to-benchmark guide presented from different perspectives (participants, organizers, supervising bodies). Readers will gain practical insight on real life benchmarking practices and will benefit from the experiences gained in some of the leading benchmarking projects of the water industry (including the IWA-WSAA benchmarking efforts, the European Benchmarking Co-operation and the several benchmarking projects carried out in Austria and Central Europe). The manual also presents the new IWA Benchmarking Framework, which aims to harmonize the terms used to describe benchmarking and performance indicators practices in the water industry, guaranteeing a more fluent and efficient communication. This Manual of Best Practice is edited by the IWA Specialist Group on Benchmarking and Performance Assessment, and co-published by AWWA and IWA Publishing. Praise for Benchmarking Water Services: "The continual trend of conceptual to specifics throughout the book provides for an educational experience each time the book is either casually perused or carefully studied." "The authors (Cabrera, Haskins and Fritiz) diligently pursue the focus of improvement." "Benchmarking Water Services is an in depth and practical ‘must have’ guide for any utility currently engaged in or planning to develop a benchmarking process" - Gregory M. Baird (2012) Benchmarking: An International Journal 19:2. More information about the book can be found on the Water Wiki in an article written by the author: http://www.iwawaterwiki.org/xwiki/bin/view/Articles/TheNewIWABenchmarkingFramework A Spanish language version of this book is available as a free eBook: http://www.iwawaterwiki.org/xwiki/bin/view/Articles/eBookTitlesfromIWAPublishingFreetoDownload-Volume2#HBenchmarkingParaServiciosdeAgua

Author: Antonio Serrano Acitores
Publisher: Tecnos
ISBN: 8430989315
Category : Law
Languages : es
Pages : 240

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Book Description
Nos encontramos en los primeros días de la cuarta revolución industrial, revolución que se caracteriza por la confluencia simultánea de numerosas tecnologías exponenciales como el big data, la inteligencia artificial o el blockchain; tecnologías emergentes, en definitiva, que está cambiándolo todo como nunca antes en la historia de la humanidad. Esto supone un auténtico desafío para la sociedad en la que vivimos ya que los datos y su utilización por las grandes plataformas y compañías tecnológicas se han convertido en el petróleo del siglo XXI, un petróleo que no solo permite generar productos y servicios digitales centrados en generar una experiencia de cliente única gracias a ser posible perfilar a las personas; sino también, el desarrollo de inteligencia artificial que puede llegar a predecir nuestras conductas. En aras de preservar nuestras libertades y derechos en los entornos digitales, la Unión Europea lleva tiempo aprobando medidas normativas no solo novedosas sino también de gran calado con impacto más allá de nuestras fronteras. Un claro ejemplo lo vimos recientemente con la aprobación del Reglamento General de Protección de Datos. Sin embargo, los avances tecnológicos no solo no se detienen sino que cada vez se producen más rápidamente al converger diversas tecnologías disruptivas y exponenciales. Por ello, la Unión Europea ha preparado un paquete normativo de gran relevancia centrado en los siguientes temas: Los mercados digitales; Los servicios digitales; La gobernanza de datos de las Administraciones Públicas; El refuerzo del control tanto de las personas como de las empresas sobre sus datos; La inteligencia artificial. La regulación tanto de mercados digitales como de servicios digitales acaba de ser aprobada a través de dos Reglamentos, la Ley de Mercados Digitales (conocida, en inglés como DMA), y la Ley de Servicios Digitales (conocida como DSA) y, confiamos que, en el resto de cuestiones se siga avanzando a buen ritmo en los próximos años.