The Word
Title | The Word PDF eBook |
Author | |
Publisher | |
Pages | 404 |
Release | 1916 |
Genre | |
ISBN |
Thesaurus of Psychological Index Terms
Title | Thesaurus of Psychological Index Terms PDF eBook |
Author | American Psychological Association |
Publisher | Washington, D.C. : American Psychological Association |
Pages | 282 |
Release | 1982 |
Genre | Psychology |
ISBN |
Alphabetical listing of psychological terms derived from psychological literature. Present edition contains 4534 postable terms. Frequency of occurrence, potential usefulness, and overlap with existing thesaurus terms are criteria for inclusion. Entries give narrower and broader terms, as well as cross-references. Each postable term fits into 16 major categories and 64 subcategories. Also contains related alphabetical terms section.
The Word
Title | The Word PDF eBook |
Author | Harold W. Percival |
Publisher | |
Pages | 414 |
Release | 1916 |
Genre | Occultism |
ISBN |
The International Critical Commentary on the Holy Scriptures of the Old and New Testaments
Title | The International Critical Commentary on the Holy Scriptures of the Old and New Testaments PDF eBook |
Author | |
Publisher | |
Pages | 514 |
Release | 1925 |
Genre | Bible |
ISBN |
Evolution of APA Regime
Title | Evolution of APA Regime PDF eBook |
Author | Kuldeep Sharma |
Publisher | Kluwer Law International B.V. |
Pages | 252 |
Release | 2021-07-19 |
Genre | Law |
ISBN | 9403535520 |
Advance pricing agreements or arrangements (APAs) are designed as a dispute prevention mechanism for transfer pricing related issues and provide certainty to taxpayers on taxation of cross-border transactions. Since the APA procedure was introduced by tax authorities in the late 1980s, it has gradually taken hold worldwide and evolved along several dimensions with important characteristics. This book, the first exclusively dedicated to the global APA regime, provides a comprehensive, in-depth discussion of the APA concepts and procedures in twenty-five jurisdictions across Europe, Asia, Asia Pacific, North America, South America and Africa, noting the particular genesis, features, and progress made under each programme. The analysis covers such elements as the following: the types of APAs and their characteristics; the main steps involved in an APA process; key advantages of APA programme and comparative study of the APA as a preferred dispute prevention mechanism over other dispute resolution mechanisms; key issues observed and in practice by various APA authorities worldwide inter alia involving, cost base of captive entities, resolution of transfer pricing issues involving intangibles, location savings, joint site visits, attribution of profits to PEs, APAs for small businesses, abbreviated procedure for renewal of APAs, significance of economic nexus prior to the grant of APAs and other relevant issues; exchange of APA rulings equip tax authorities to quickly identify risk areas so as to curb Base Erosion and Profits Shifting (BEPS), which augurs well for the APA programme and is another milestone in its evolution process; APAs provide jurisdictions with an excellent platform to fostering a non-adversarial tax regime. The author includes an extended case study of India’s APA programme, highlighting some of its conspicuous elements with equal focus on certain special characteristics of APAs in Australia, Canada, France, Germany, Ireland, Korea, The Netherlands, Poland, UK and the United States. Factors influencing speedier processing and suggestions on further improvement of APA programmes are also included. Numerous tables and figures illustrate all aspects associated with APAs. With more economies opening up and the worldwide implementation of the OECD/G20 BEPS Action Reports in an endeavour to combat BEPS, access and recourse to APAs is sure to grow. This invaluable book will enable tax administrations to learn from each other’s experiences and help to prevent costly and time-consuming transfer pricing audits and litigation for multinational enterprises. The book will be welcomed by revenue officials, professionals, and advisors concerned with international taxation, as well as by tax law academics.
Internal Revenue Bulletin
Title | Internal Revenue Bulletin PDF eBook |
Author | United States. Internal Revenue Service |
Publisher | |
Pages | 1072 |
Release | 1991 |
Genre | Taxation |
ISBN |
Essentials of Narrative Analysis
Title | Essentials of Narrative Analysis PDF eBook |
Author | Ruthellen Josselson |
Publisher | American Psychological Association (APA) |
Pages | 102 |
Release | 2021 |
Genre | Narrative inquiry (Research method) |
ISBN | 9781433835674 |
"The brief, practical texts in the Essentials of Qualitative Methods series introduce social science and psychology researchers to key approaches to capturing phenomena not easily measured quantitatively, offering exciting, nimble opportunities to gather in-depth qualitative data. In this book, Ruthellen Josselson and Phillip L. Hammack introduce readers to Narrative Analysis, a qualitative method that investigates how people make meaning of their lives and experiences in both social and cultural contexts. This method offers researchers a window into how individuals' stories are shaped by the categories they inhabit, such as gender, race, class, and sexual identity, and it preserves the voice of the individual through a close textual analysis of their storytelling. About the Essentials of Qualitative Methods book series: Even for experienced researchers, selecting and correctly applying the right method can be challenging. In this groundbreaking series, leading experts in qualitative methods provide clear, crisp, and comprehensive descriptions of their approach, including its methodological integrity, and its benefits and limitations. Each book includes numerous examples to enable readers to quickly and thoroughly grasp how to leverage these valuable methods"--