Estudio Pr Ctico De La Declaraci N Informativa De Operaciones Relevantes 2019
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Transfer Pricing And Developing Economies
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Author : Joel Cooper
language : en
Publisher: World Bank Publications
Release Date : 2017-01-05
Transfer Pricing And Developing Economies written by Joel Cooper and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-05 with Business & Economics categories.
Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.
Cooperative Learning In The Classroom
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Author : David W. Johnson
language : en
Publisher: Association for Supervision & Curriculum Development
Release Date : 1994
Cooperative Learning In The Classroom written by David W. Johnson and has been published by Association for Supervision & Curriculum Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Education categories.
The book is addressed to classroom teachers interested in beginning to use cooperative learning or increasing the quality of their current efforts.
The United Nations World Water Development Report 2019
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Author : WWAP
language : en
Publisher: UNESCO Publishing
Release Date : 2019-03-19
The United Nations World Water Development Report 2019 written by WWAP and has been published by UNESCO Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-19 with Education categories.
Access to water and sanitation is internationally recognized human right. Yet more than t wo billion people lack even the most basic of services. The latest United Nations World Water Development Report, Leaving No One Behind, explores the symptoms of exclusion and investigates ways to overcome inequalities.
Education For Sustainable Development Goals
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Author : Rieckmann, Marco
language : en
Publisher: UNESCO Publishing
Release Date : 2017-03-20
Education For Sustainable Development Goals written by Rieckmann, Marco and has been published by UNESCO Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-20 with categories.
Building Effective Governments
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Author : Marianela Armijo
language : en
Publisher: Inter-American Development Bank
Release Date : 2015-07-09
Building Effective Governments written by Marianela Armijo and has been published by Inter-American Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-09 with Political Science categories.
Improving public services, using State resources efficiently, and managing State agencies effectively have been ongoing concerns of Latin American and Caribbean (LAC) governments since the beginning of this century. Government officials are now paying closer attention to the results obtained by their administrations. Citizens are now demanding not only universality but also quality in the services that the State provides (e.g., education, healthcare, and legal services). To meet this growing demand for public sector effectiveness, governments have formulated new laws, created or modified institutions, and implemented innovative management methodologies and instruments.Based on data gathered in 24 countries, this book analyzes the current situation, the progress made, and the challenges still facing the governments of the region in their efforts to achieve more effective public administrations.
Creativity And Collaborative Learning
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Author : Jacqueline S. Thousand
language : en
Publisher: Brookes Publishing Company
Release Date : 2002
Creativity And Collaborative Learning written by Jacqueline S. Thousand and has been published by Brookes Publishing Company this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Creative thinking categories.
Using cooperative and partner learning models, this newly revised book illustrates how professionals can enhance their powers of creativity to facilitate learning and respond to academic and behavioral challenges, preK-12.
Balance Of Payments Manual
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2005-11-16
Balance Of Payments Manual written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-11-16 with Business & Economics categories.
The fifth edition of Balance of Payments Manual, issued in 1993, presents revised and updated standards for concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics that reflect the widespread changes that have taken place in international transactions since the fouth edition was published in 1977. As the international standard, the Manual serves as a guide for IMF member countries that regularly report balance of payments data to the IMF. The Manual contains significantly expanded and restructured coverage of financial flows and stocks and international transactions in services. Harmonization with the System of National Accounts and other IMF statistical systems is also greatly increased. See also companion volumes, the Balance of Payments Compilation Guide and the Balance of Payments Textbook.
Digital Labour Platforms And The Future Of Work
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Author : Janine Berg
language : en
Publisher:
Release Date : 2018
Digital Labour Platforms And The Future Of Work written by Janine Berg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Law categories.
The emergence of online digital labour platforms has been one of the major transformations in the world of work over the past decade. This report provides one of the first comparative studies of working conditions on five major micro-task platforms that operate globally. It is based on an ILO survey covering 3,500 workers in 75 countries around the world and other qualitative surveys. The report analyses the working conditions on these micro-task platforms, including pay rates, work availability and intensity, social protection coverage and work-life balance. The report recommends 18 principles for ensuring decent work on digital labour platforms.
International Encyclopedia Of Unified Science
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Author : Otto Neurath
language : en
Publisher:
Release Date : 1938
International Encyclopedia Of Unified Science written by Otto Neurath and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1938 with Econometrics categories.
Guidelines On Occupational Safety And Health Management Systems
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Author : International Labour Office
language : en
Publisher:
Release Date : 2001
Guidelines On Occupational Safety And Health Management Systems written by International Labour Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
These guidelines have been prepared by the International Labour Office in order to assist employers and national organisations with practical advice on implementing and improving occupational safety and health (OSH) management systems, in order to reduce work-related injuries, occupational ill health and diseases and unsafe working conditions. The guidelines may be applied on two levels: they provide a national OSH framework for legal and voluntary regulatory standards; and encourage the integration of OSH management principles with overall policy management at the organisational level.