La acción extintiva en el contrato de trabajo
Title | La acción extintiva en el contrato de trabajo PDF eBook |
Author | Óscar Fernández Márquez |
Publisher | |
Pages | 136 |
Release | 2007 |
Genre | |
ISBN |
Tax Challenges Arising from Digitalisation – Interim Report 2018
Title | Tax Challenges Arising from Digitalisation – Interim Report 2018 PDF eBook |
Author | Collectif |
Publisher | OECD |
Pages | 260 |
Release | 2018-05-29 |
Genre | Business & Economics |
ISBN | 9264301763 |
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.
The Letters of Cassiodorus
Title | The Letters of Cassiodorus PDF eBook |
Author | Senator Cassiodorus |
Publisher | London H. Frowde 1886. |
Pages | 592 |
Release | 1886 |
Genre | Goths |
ISBN |
Permanent Establishment
Title | Permanent Establishment PDF eBook |
Author | Arvid Aage Skaar |
Publisher | Kluwer Law International B.V. |
Pages | 957 |
Release | 2020-06-19 |
Genre | Law |
ISBN | 9403520647 |
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.
Formal Linguistics and Law
Title | Formal Linguistics and Law PDF eBook |
Author | Günther Grewendorf |
Publisher | Walter de Gruyter |
Pages | 449 |
Release | 2009 |
Genre | Computers |
ISBN | 3110218380 |
The volume explores new interfaces between linguistics and jurisprudence. Its theoretical and methodological importance lies in showing that many questions asked within language and law receive satisfactory answers from formal linguistics, including computational linguistics, artificial intelligence, translation studies, psycholinguistics, semantics, phonetics and corpus linguistics.
Derechos, Libertades y Sociedad de la Información
Title | Derechos, Libertades y Sociedad de la Información PDF eBook |
Author | Teresa M. Geraldes Da Cunha Lopes |
Publisher | Lulu.com |
Pages | 205 |
Release | 2011-06-29 |
Genre | Law |
ISBN | 0557220254 |
Los vertiginosos avances que en muy pocas décadas han alcanzado las nuevas tecnologías destinadas a facilitar la comunicación entre las personas y el flujo de informaciones, y muy en particular el espectacular desarrollo que ha tenido internet desde su creación relativamente reciente, plantean retos complejos y novedosos a nuestras sociedades, desde los más diversos puntos de vista. La presente obra colectiva pretende dar al lector una perspectiva multidisciplinaria de los retos arriba mencionados.
The Oxford Handbook of Language and Law
Title | The Oxford Handbook of Language and Law PDF eBook |
Author | Peter Meijes Tiersma |
Publisher | Oxford University Press |
Pages | 665 |
Release | 2012-03-08 |
Genre | Language Arts & Disciplines |
ISBN | 0199572127 |
This book provides a state-of-the-art account of past and current research in the interface between linguistics and law. It outlines the range of legal areas in which linguistics plays an increasing role and describes the tools and approaches used by linguists and lawyers in this vibrant new field. Through a combination of overview chapters, case studies, and theoretical descriptions, the volume addresses areas such as the history and structure of legal languages, its meaning and interpretation, multilingualism and language rights, courtroom discourse, forensic identification, intellectual property and linguistics, and legal translation and interpretation. Encyclopedic in scope, the handbook includes chapters written by experts from every continent who are familiar with linguistic issues that arise in diverse legal systems, including both civil and common law jurisdictions, mixed systems like that of China, and the emerging law of the European Union.