Pdf ebook: Model Tax Convention on Income and on Capital: Condensed Version 2017

Pdf download ebook Model Tax Convention on Income and on Capital: Condensed Version 2017

Summary: This is the tenth edition of the condensed version of the \"OECD Model Tax Convention on Income and on Capital\". It contains the full text of the \"Model

  • Author :
  • Publisher: OECD Publishing
  • ISBN: 9264287957
  • Genre:
  • Number of Pages: 656
  • Language: English
  • Views: 1793
  • Downloads: 1793
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Description: This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...


Pdf ebook: International Taxation and the Extractive Industries

Pdf download ebook International Taxation and the Extractive Industries

Summary: The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This bo

  • Author : Philip Daniel,Michael Keen,Artur Świstak,Victor Thuronyi
  • Publisher: Taylor & Francis
  • ISBN: 1317330145
  • Genre: Business & Economics
  • Number of Pages: 364
  • Language: English
  • Views: 730
  • Downloads: 730
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Description: The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies. International Taxation and the Extractive Industries addresses key topics that are not frequently covered in the literature, such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations. The contributors, all of whom are leading researchers with experience of working with governments and companies on these issues, present an authoritative collection of chapters. The volume reviews international tax rules, covering both developments in the G20-OECD project on ’Base Erosion and Profit Shifting’ and more radical proposals, identifying core challenges in the extractives sector. This book should become a core resource for both scholars and practitioners. It will also appeal to those interested in international tax issues more widely and those who study environmental economics, macroeconomics and development economics.


Pdf ebook: Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Pdf download ebook Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Summary: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common R

  • Author : OECD
  • Publisher: OECD Publishing
  • ISBN: 9264267999
  • Genre:
  • Number of Pages: 324
  • Language: English
  • Views: 1422
  • Downloads: 1422
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Description: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.


Pdf ebook: Model Tax Convention on Income and on Capital 2017 (Full Version)

Pdf download ebook Model Tax Convention on Income and on Capital 2017 (Full Version)

Summary: This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full te

  • Author : OECD
  • Publisher: OECD Publishing
  • ISBN: 9264306994
  • Genre:
  • Number of Pages: 2800
  • Language: English
  • Views: 1476
  • Downloads: 1476
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Description: This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...


Pdf ebook: U.S. Investment Since the Tax Cuts and Jobs Act of 2017

Pdf download ebook U.S. Investment Since the Tax Cuts and Jobs Act of 2017

Summary: There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provi

  • Author : Emanuel Kopp,Mr.Daniel Leigh,Susanna Mursula,Suchanan Tambunlertchai
  • Publisher: International Monetary Fund
  • ISBN: 1498317758
  • Genre: Business & Economics
  • Number of Pages: 37
  • Language: English
  • Views: 1438
  • Downloads: 1438
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Description: There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.


Pdf ebook: G20/OECD Principles of Corporate Governance

Pdf download ebook G20/OECD Principles of Corporate Governance

Summary: Since they were issued in 1999, the OECD Principles of Corporate Governance have gained worldwide recognition as an international benchmark for good corpor

  • Author : OECD
  • Publisher: OECD Publishing
  • ISBN: 9264236880
  • Genre:
  • Number of Pages: 60
  • Language: English
  • Views: 1783
  • Downloads: 1783
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Description: Since they were issued in 1999, the OECD Principles of Corporate Governance have gained worldwide recognition as an international benchmark for good corporate governance.


Pdf ebook: Policy Framework for Investment

Pdf download ebook Policy Framework for Investment

Summary: Drawing on good practices from OECD and non-OECD countries, the Framework proposes a set of questions for governments to consider in ten policy fields as c

  • Author : OECD
  • Publisher: OECD Publishing
  • ISBN: 9264018476
  • Genre:
  • Number of Pages: 60
  • Language: English
  • Views: 395
  • Downloads: 395
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Description: Drawing on good practices from OECD and non-OECD countries, the Framework proposes a set of questions for governments to consider in ten policy fields as critically important for the quality of a country’s environment for investment.


Pdf ebook: Advanced Issues in International and European Tax Law

Pdf download ebook Advanced Issues in International and European Tax Law

Summary: This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as

  • Author : Christiana HJI Panayi
  • Publisher: Bloomsbury Publishing
  • ISBN: 1849469547
  • Genre: Law
  • Number of Pages: 384
  • Language: English
  • Views: 1533
  • Downloads: 1533
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Description: This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.


Pdf ebook: Taxation, Innovation and the Environment

Pdf download ebook Taxation, Innovation and the Environment

Summary: This report draws on case studies to explore the relationship between environmentally-related taxation and innovation to see whether taxation can spur inno

  • Author : OECD
  • Publisher: OECD Publishing
  • ISBN: 926408763X
  • Genre:
  • Number of Pages: 252
  • Language: English
  • Views: 1670
  • Downloads: 1670
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Description: This report draws on case studies to explore the relationship between environmentally-related taxation and innovation to see whether taxation can spur innovation and if so, what types.


Pdf ebook: National Strategy for the COVID-19 Response and Pandemic Preparedness

Pdf download ebook National Strategy for the COVID-19 Response and Pandemic Preparedness

Summary: The ultimate guide for anyone wondering how President Joe Biden will respond to the COVID-19 pandemic—all his plans, goals, and executive orders in respo

  • Author : Joseph R. Biden, Jr.
  • Publisher: Simon and Schuster
  • ISBN: 1510767614
  • Genre: Political Science
  • Number of Pages: 208
  • Language: English
  • Views: 720
  • Downloads: 720
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Description: The ultimate guide for anyone wondering how President Joe Biden will respond to the COVID-19 pandemic—all his plans, goals, and executive orders in response to the coronavirus crisis. Shortly after being inaugurated as the 46th President of the United States, Joe Biden and his administration released this 200 page guide detailing his plans to respond to the coronavirus pandemic. The National Strategy for the COVID-19 Response and Pandemic Preparedness breaks down seven crucial goals of President Joe Biden's administration with regards to the coronavirus pandemic: 1. Restore trust with the American people. 2. Mount a safe, effective, and comprehensive vaccination campaign. 3. Mitigate spread through expanding masking, testing, data, treatments, health care workforce, and clear public health standards. 4. Immediately expand emergency relief and exercise the Defense Production Act. 5. Safely reopen schools, businesses, and travel while protecting workers. 6. Protect those most at risk and advance equity, including across racial, ethnic and rural/urban lines. 7. Restore U.S. leadership globally and build better preparedness for future threats. Each of these goals are explained and detailed in the book, with evidence about the current circumstances and how we got here, as well as plans and concrete steps to achieve each goal. Also included is the full text of the many Executive Orders that will be issued by President Biden to achieve each of these goals. The National Strategy for the COVID-19 Response and Pandemic Preparedness is required reading for anyone interested in or concerned about the COVID-19 pandemic and its effects on American society.


Pdf ebook: China's International Investment Strategy

Pdf download ebook China's International Investment Strategy

Summary: Since China adopted its 'open door' policy in 1978, which altered its development strategy from self-sufficiency to active participation in the world marke

  • Author : Julien Chaisse
  • Publisher: Oxford University Press
  • ISBN: 0192562428
  • Genre: Law
  • Number of Pages: 576
  • Language: English
  • Views: 303
  • Downloads: 303
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Description: Since China adopted its 'open door' policy in 1978, which altered its development strategy from self-sufficiency to active participation in the world market, its goal has remained unchanged: to assist the readjustment of China's economy, to coordinate its modernization programs, and to improve its quality of life. With the 1997 launch of the 'Going Global' policy, an outward focus regarding foreign investment was added, to circumvent trade barriers and improve the competitiveness of Chinese firms. In order to accommodate inward and outward investment, China's participation in the international investment regime has underpinned its efforts to join multilateral investment-related legal instruments and conclude international investment agreements. This collection, compiled by award-winning scholar Professor Julien Chaisse, explores the three distinct tracks of China's investment policy and strategy: bilateral agreements including those with the US and the EU; regional agreements including the Free Trade Area of the Asia Pacific; and global initiatives, spear-headed by China's presidency of the G20 and its 'Belt and Road initiative'. The book's overarching topic is whether these three tracks compete with each other, or whether they complement one another - a question of profound importance for the country's political and economic future and world investment governance.


Pdf ebook: Unilateral Sanctions in International Law

Pdf download ebook Unilateral Sanctions in International Law

Summary: This is the first book that explores whether there are any rules in international law applicable to unilateral sanctions and if so, what they are. The book

  • Author : Surya P Subedi QC
  • Publisher: Bloomsbury Publishing
  • ISBN: 1509948392
  • Genre: Law
  • Number of Pages: 432
  • Language: English
  • Views: 625
  • Downloads: 625
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Description: This is the first book that explores whether there are any rules in international law applicable to unilateral sanctions and if so, what they are. The book examines both the lawfulness of unilateral sanctions and the limitations within which they should operate. In doing so, it includes an analysis of State practice, the provisions of various international legal instruments dealing with such sanctions and their impact on other areas of international law such as freedom of navigation, aviation and transit, and the principles of international trade, investment, regional economic integration, and the protection of human rights and the environment. This study finds that unilateral sanctions by a state or a group of states against another state as opposed to 'smart' or targeted sanctions of limited scope would be unlawful, unless they meet the procedural and substantive requirements stipulated in international law. Importantly, the book identifies and consolidates these requirements scattered in different areas of international law, including the additional rules of customary international law that have emerged out of the recent practice of States and that increase the limitations on the use of unilateral sanctions.


Pdf ebook: Internet Taxation and E-Retailing Law in the Global Context

Pdf download ebook Internet Taxation and E-Retailing Law in the Global Context

Summary: As business becomes more globalized and developed within the era of the internet, marketing activities are affected by evolving technologies. Challenges ar

  • Author : Moid, Sana,Dixit, Shailja
  • Publisher: IGI Global
  • ISBN: 1522537880
  • Genre: Business & Economics
  • Number of Pages: 245
  • Language: English
  • Views: 657
  • Downloads: 657
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Description: As business becomes more globalized and developed within the era of the internet, marketing activities are affected by evolving technologies. Challenges arise in addressing the issues of cross-policy and cross-border business in the digital age. Internet Taxation and E-Retailing Law in the Global Context provides emerging research on the methods and approaches to determine the appropriate tax policies for e-retailers within the global framework. While highlighting topics such as cross-border taxation, digital economy, and online management, this publication explores the developing avenues of online financial analysis and taxation. This book is an important resource for business leaders, financial managers, investors, consumers, researchers, and professionals seeking current research on the different issues surrounding online business and e-commerce from an international standpoint.


Pdf ebook: International Economic Law and the Challenges of the Free Zones

Pdf download ebook International Economic Law and the Challenges of the Free Zones

Summary: Special economic zones (SEZs) have become a permanent feature of the world trade scene. This book, the first to provide a critical and comprehensive analys

  • Author : Julien Chaisse,Jiaxiang Hu
  • Publisher: Kluwer Law International B.V.
  • ISBN: 9403509007
  • Genre: Law
  • Number of Pages: 396
  • Language: English
  • Views: 545
  • Downloads: 545
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Description: Special economic zones (SEZs) have become a permanent feature of the world trade scene. This book, the first to provide a critical and comprehensive analysis of SEZs covering a wide spectrum of countries and regions, shows how SEZs, albeit established at the domestic level by different countries, raise multiple legal issues under international economic law. This first-rate book is the product of the Asia FDI Forum IV held in Hong Kong in 2018. Thoroughly exploring the development of the SEZ phenomenon and its players, the contributing authors (all leading economic law experts) review the issues raised by SEZs in the context of international trade law, international investment law and investment arbitration. They identify the extent to which SEZs have been coherent in their design and policymaking, in particular with regard to domestic law reforms. They address such aspects (both core themes and specific examples) as the following: investment protection in China’s SEZs; state-owned enterprises regulation; dispute settlement; under what circumstances incentives available in SEZs count as export subsidies prohibited under World Trade Organization (WTO) rules; compliance with internal market rules in European Union (EU) free zones; local populations as victims of land expropriation; Brazil’s Manaus Free Trade Zone; India’s experience with multiple SEZs; the administrative approval system in the Shanghai Free Trade Zone; economic corridors and transit routes as SEZs; ‘refugee cities’: SEZs for migrants; how China’s Supreme People’s Court serves national strategy; how foreign investors challenge free-zone regimes; impacts of the establishment of SEZs on tax revenues; SEZs and labour migration; and management models. The chapters also include insights into the new emerging generation of international investment agreements; WTO accession, transparency, and case law materials clarifying specific trade issues associated with SEZs; and new rules to protect the environment and labour rights, as well as analysis of crucially significant cases such as Goetz v. The Republic of Burundi, Lee Jong Baek v. Kyrgyzstan and Ampal-American and Others v. Egypt. With its critical and comprehensive analysis of the dynamic SEZ phenomenon across legal, economic, investment, regulatory and policy matrices – including a thorough analysis of the success factors and required policies for SEZs – this book takes a giant step towards answering the question whether SEZs fundamentally contradict norms of international law or whether SEZs have to be considered as laboratories which facilitate the implementation of international economic policies. Its careful examination of theory and practice and its approach to lessons learned from case studies will reward trade and investment officials, policymakers, diplomats, economists, lawyers, think tanks, business leaders and others interested in this ever more important area of law and economics.


Pdf ebook: Essential Issues in Corporate Social Responsibility

Pdf download ebook Essential Issues in Corporate Social Responsibility

Summary: This book presents the latest evidence on, and new approaches to, the development of Corporate Social Responsibility in emerging and established economies.

  • Author : Samuel O. Idowu,Cătălina Sitnikov
  • Publisher: Springer Nature
  • ISBN: 3030392295
  • Genre: Business & Economics
  • Number of Pages: 246
  • Language: English
  • Views: 1279
  • Downloads: 1279
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Description: This book presents the latest evidence on, and new approaches to, the development of Corporate Social Responsibility in emerging and established economies. To do so, it examines a broad range of industries, from fashion to banking, and various aspects, like accounting, information security, and human resource management. Special emphasis is placed on the role of education. The case studies gathered here analyse both small and medium sized companies, as well as listed enterprises. The book is a valuable resource for researchers in the fields of sustainability and corporate responsibility, provides student teaching cases for courses on CSR and sustainable management, and offers blueprints for professionals seeking guidance and inspiration on their path towards responsible business operations.


Pdf ebook: Financial Regulation in Africa

Pdf download ebook Financial Regulation in Africa

Summary: In the wake of the global financial crisis, there has been a worldwide search for alternative investment opportunities, away from advanced markets. The Afr

  • Author : Iwa Salami
  • Publisher: Routledge
  • ISBN: 1317135121
  • Genre: Law
  • Number of Pages: 250
  • Language: English
  • Views: 1474
  • Downloads: 1474
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Description: In the wake of the global financial crisis, there has been a worldwide search for alternative investment opportunities, away from advanced markets. The African continent is now one of the fastest-growing economic regions in the world and represents a viable destination for foreign direct and portfolio investment. This book, which is the first comprehensive analysis of financial integration and regulation in Africa, fills a huge gap in the literature on financial regulation and would constitute an invaluable source of information to policy makers, investors, researchers and students of financial regulation from an emerging and frontier markets perspective. It considers how financial integration can facilitate African financial markets to achieve their full potential and provides a comparative study with the EU framework for financial integration and regulation. It assesses the implementation of effective and regional domestic infrastructures and how these can be adapted to suit the African context. The book also provides an assessment of government policies towards the integration of financial regulation in keeping with the regional agenda of the African Union (AU) and the African Economic Community (AEC).


Pdf ebook: Advances in Islamic Finance, Marketing, and Management

Pdf download ebook Advances in Islamic Finance, Marketing, and Management

Summary: Of interest to both academics and practitioners who assist in making Shariah-centric strategies, this work is particularly important as Asia holds a major

  • Author : Dilip Mutum,Mohammad Mohsin Butt,Mamunur Rashid
  • Publisher: Emerald Group Publishing
  • ISBN: 1786358980
  • Genre: Business & Economics
  • Number of Pages: 392
  • Language: English
  • Views: 1050
  • Downloads: 1050
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Description: Of interest to both academics and practitioners who assist in making Shariah-centric strategies, this work is particularly important as Asia holds a major percentage of Islamic assets in South Asia, Southeast Asia, and the Middle East, with new opportunities opening in Central Asia.


Pdf ebook: Current Business and Legal Issues in Japan's Banking and Finance Industry

Pdf download ebook Current Business and Legal Issues in Japan's Banking and Finance Industry

Summary: This book is the 2nd edition of the author's earlier book with the same title. It contains additional five chapters that are added to reflect the most rece

  • Author : Mitsuru Misawa
  • Publisher: World Scientific Publishing Company
  • ISBN: 9813107693
  • Genre: Business & Economics
  • Number of Pages: 596
  • Language: English
  • Views: 1904
  • Downloads: 1904
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Description: This book is the 2nd edition of the author's earlier book with the same title. It contains additional five chapters that are added to reflect the most recent changes in the economy and law in Japan. At a time when foreign interest in the current Japanese market and economy is significant and becoming increasingly prominent, Japanese corporate behavior and practices are two potentially confusing areas for international businessmen, accountants and lawyers. This book features numerous insights into Japanese perspectives on finance, law and business, based on the author's expertise in these three areas. As the data provided in this book is pertinent to understanding Japanese laws and business practices, this text will be of great interest to foreign companies aspiring to be successful in Japan.


Pdf ebook: International Responses to Issues of Credit and Over-indebtedness in the Wake of Crisis

Pdf download ebook International Responses to Issues of Credit and Over-indebtedness in the Wake of Crisis

Summary: This book explores the political, economic and regulatory context in which credit regulation is taking place following the global financial crisis. It sugg

  • Author : Therese Wilson
  • Publisher: Routledge
  • ISBN: 1317113748
  • Genre: Law
  • Number of Pages: 272
  • Language: English
  • Views: 1157
  • Downloads: 1157
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Description: This book explores the political, economic and regulatory context in which credit regulation is taking place following the global financial crisis. It suggests that current neoliberal economic policies favour multi-national corporations rather than consumers and examines regulatory responses to the internationalization of consumer finance protection. Detailing how EU consumers have been affected by national economic conditions, the book also analyses the lending regimes of Europe, Australia, the US and South Africa and offers suggestions for responsible lending to avoid over-indebtedness and corrupt mortgage-lending. Finally, new approaches and directions for consumer credit regulations are outlined, such as protection for small businesses, protection against risky credit products, reorganization of mortgage securitization and the possibility of a partnership model to address financial exclusion. The book includes contributions from leading names in the field of consumer law and will be invaluable to those interested in banking, business and commercial law.


Pdf ebook: Guide to Reference in Business and Economics

Pdf download ebook Guide to Reference in Business and Economics

Summary: Focusing on print and electronic sources that are key to business and economics reference, this work is a must-have for every reference desk.

  • Author : Steven W. Sowards
  • Publisher: American Library Association
  • ISBN: 0838996353
  • Genre: Language Arts & Disciplines
  • Number of Pages: 296
  • Language: English
  • Views: 1503
  • Downloads: 1503
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Description: Focusing on print and electronic sources that are key to business and economics reference, this work is a must-have for every reference desk.