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Author: OECD Publisher: 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.
Author: OECD Publisher: 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.
Author: OECD Publisher: 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 ...
Author: Howard Pack Publisher: World Bank Publications ISBN: Category : Industrial policy Languages : en Pages : 51
Book Description
What are the underlying rationales for industrial policy? Does empirical evidence support the use of industrial policy for correcting market failures that plague the process of industrialization? To address these questions, the authors provide a critical survey of the analytical literature on industrial policy. They also review some recent industry successes and argue that only a limited role was played by public interventions. Moreover, the recent ascendance of international industrial networks, which dominate the sectors in which less developed countries have in the past had considerable success, implies a further limitation on the potential role of industrial policies as traditionally understood. Overall, there appears to be little empirical support for an activist government policy even though market failures exist that can, in principle, justify the use of industrial policy.
Author: Theodore C. Bestor Publisher: 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.
Author: Ulrich Beyerlin Publisher: Bloomsbury Publishing ISBN: 1847317685 Category : Law Languages : en Pages : 457
Book Description
International Environmental Law is a new textbook written for students, practitioners, and anyone interested in the subject. The overall aim of the book is to provide a fresh understanding of international environmental law as a whole, seen in the light of climate change, biodiversity loss, and the other serious environmental challenges facing the world. The book has also been kept deliberately manageable in size by careful selection of topics and by adopting a cross-cutting synthesis of regulatory interaction in the field. This enables the reader to place international environmental law in the broader context of public international law in general, revealing at the same time that international environmental law is experimental ground for developing new legal approaches towards global governance. To this end, the authors have combined theory and practice. Apart from discussing concepts, rule-making and compliance, the book looks at options for improved coordination, harmonisation and even integration of existing multilateral environmental agreements, analysing how conflicts between various environmental regimes can be avoided or, at least, adequately managed. The authors argue that an appropriate management of international environmental relations must address the North-South divide, which continues to be a major obstacle to global environmental cooperation. Furthermore, the authors emphasise the growing human rights dimension of international environmental law. This book is an ideal 'door opener' for the further study of international environmental law. Focusing on 'international environmental governance' in a comprehensive way, it serves to explain that each institution, each actor, and each instrument is part of a multi-dimensional process in international environmental law and relations.
Author: Lynam, John Publisher: 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.
Author: Pierre-Henri Conac Publisher: 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.
Author: Jacob Burckhardt Publisher: Courier Corporation ISBN: 0486148629 Category : History Languages : en Pages : 448
Book Description
Monumental survey explores regional variations, virtues, and faults of city-states, discusses the fine arts, examines poesy and music, and presents perceptive accounts of enduring Greek achievements in philosophy, science, and oratory. 80 photographs, 25 black-and-white illustrations.
Author: OECD
Author: OECD
Author: OECD
Author: Howard Pack
Author: Theodore C. Bestor
Author: Arthur Cecil Pigou
Author: Ulrich Beyerlin
Author: Lynam, John
Author: Pierre-Henri Conac
Author: Jacob Burckhardt
Author: