La Nacionalidad Como Elemento Perturbador De La Fiscalidad Internacional
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La Nacionalidad Como Elemento Perturbador De La Fiscalidad Internacional Papel E Book Especial Menci N Al Caso Hispano Franc S
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Author :
language : es
Publisher:
Release Date :
La Nacionalidad Como Elemento Perturbador De La Fiscalidad Internacional Papel E Book Especial Menci N Al Caso Hispano Franc S written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
La Nacionalidad Como Elemento Perturbador De La Fiscalidad Internacional
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Author : Alfonso Ortega Giménez
language : es
Publisher: ARANZADI / CIVITAS
Release Date : 2023-03-10
La Nacionalidad Como Elemento Perturbador De La Fiscalidad Internacional written by Alfonso Ortega Giménez and has been published by ARANZADI / CIVITAS this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-10 with Law categories.
El término nacionalidad se utiliza para designar la relación o vinculación entre determinados entes y bienes con un Estado, como se ha apuntado antes, por ello se habla de la nacionalidad de las sociedades, fundaciones, asociaciones y de nacionalidad de los buques y aeronaves, e incluso de nacionalidad de las obras artísticas. Ello indica que estos objetos o bienes están sujetos al Derecho de un país determinado, pero no de que formen parte de la población del Estado. Las normas que regulan la atribución de la condición de nacional en el derecho español, así como la pérdida y mecanismos para su recuperación tienen su punto de partida en las normas de origen internacional, por un lado, y por otro, en las normas propias del Derecho español. Del título de este trabajo se desprende el amplio alcance que podría abarcar su contenido, no obstante, las presentes líneas se disponen a enfrentar la ambiciosa labor de acotarlo a dos vertientes clásicas que, aunque distintas, confluyen en permanencia en la práctica: el Derecho de la nacionalidad de la persona física y el Derecho tributario. De acuerdo con esta premisa, este trabajo se divide en dos partes: la parte primera dedicada al Derecho de la Nacionalidad en España y, la segunda parte, dedicada al estudio de la incidencia práctica de la nacionalidad en las reglas de tributación internacional de las personas físicas en la esfera del Modelo de convenio de la OCDE y de cómo aquella constituye una fuente de conflictos desde el punto de vista español, haciendo especial alusión al supuesto hispano - francés, escenario muy frecuente, dado el flujo de personas que se trasladan de un país al otro. Este trabajo versa sobre el Derecho de la Nacionalidad: sus características principales y las formas de adquisición española reguladas en la normativa, centrándonos en la adquisición de la nacionalidad española por residencia. Se determinan, en particular, las características principales del reciente Convenio de nacionalidad entre España
From Poverty To Power
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Author : Duncan Green
language : en
Publisher: Oxfam
Release Date : 2008
From Poverty To Power written by Duncan Green and has been published by Oxfam this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Social Science categories.
Offers a look at the causes and effects of poverty and inequality, as well as the possible solutions. This title features research, human stories, statistics, and compelling arguments. It discusses about the world we live in and how we can make it a better place.
Constitutional Theory
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Author : Carl Schmitt
language : en
Publisher: Duke University Press
Release Date : 2008-01-23
Constitutional Theory written by Carl Schmitt and has been published by Duke University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-23 with Law categories.
Carl Schmitt’s magnum opus, Constitutional Theory, was originally published in 1928 and has been in print in German ever since. This volume makes Schmitt’s masterpiece of comparative constitutionalism available to English-language readers for the first time. Schmitt is considered by many to be one of the most original—and, because of his collaboration with the Nazi party, controversial—political thinkers of the twentieth century. In Constitutional Theory, Schmitt provides a highly distinctive and provocative interpretation of the Weimar Constitution. At the center of this interpretation lies his famous argument that the legitimacy of a constitution depends on a sovereign decision of the people. In addition to being subject to long-standing debate among legal and political theorists in Western Europe and the United States, this theory of constitution-making as decision has profoundly influenced constitutional theorists and designers in Asia, Latin America, and Eastern Europe. Constitutional Theory is a significant departure from Schmitt’s more polemical Weimar-era works not just in terms of its moderate tone. Through a comparative history of constitutional government in Europe and the United States, Schmitt develops an understanding of liberal constitutionalism that makes room for a strong, independent state. This edition includes an introduction by Jeffrey Seitzer and Christopher Thornhill outlining the cultural, intellectual, and political contexts in which Schmitt wrote Constitutional Theory; they point out what is distinctive about the work, examine its reception in the postwar era, and consider its larger theoretical ramifications. This volume also contains extensive editorial notes and a translation of the Weimar Constitution.
Napoleon S Wars
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Author : Charles Esdaile
language : en
Publisher: Penguin
Release Date : 2009-10-27
Napoleon S Wars written by Charles Esdaile and has been published by Penguin this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-10-27 with History categories.
A glorious?and conclusive?chronicle of the wars waged by one of the most polarizing figures in military history Acclaimed on both sides of the Atlantic as a new standard on the subject, this sweeping, boldly written history of the Napoleonic era reveals its central protagonist as a man driven by an insatiable desire for fame, and determined ?to push matters to extremes.? More than a myth-busting portrait of Napoleon, however, it offers a panoramic view of the armed conflicts that spread so quickly out of revolutionary France to countries as remote as Sweden and Egypt. As it expertly moves through conflicts from Russia to Spain, Napoleon?s Wars proves to be history writing equal to its subject?grand and ambitious?that will reframe the way this tumultuous era is understood.
Bourbon Peru 1750 1824
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Author : John Robert Fisher
language : en
Publisher: Liverpool University Press
Release Date : 2003-01-01
Bourbon Peru 1750 1824 written by John Robert Fisher and has been published by Liverpool University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-01-01 with History categories.
Elizabeth A. Kaye specializes in communications as part of her coaching and consulting practice. She has edited Requirements for Certification since the 2000-01 edition.
Klaus Vogel On Double Taxation Conventions
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Author :
language : en
Publisher:
Release Date : 2015
Klaus Vogel On Double Taxation Conventions written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Comparative Fiscal Federalism
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Author : Reuven S. Avi-Yonah
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-06-20
Comparative Fiscal Federalism written by Reuven S. Avi-Yonah and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-20 with Law categories.
Judicial review of taxation in the world’s two most economically significant multistate systems, the European Union and the United States, has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice has been much more aggressive in striking down Member State income tax rules than has the United States Supreme Court in comparable cases. This book – the only full-scale comparative analysis of the tax jurisprudence of the two judicial systems, now in an updated second edition – asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market? Among the contributory issues and topics covered are the following: – conceptions of sovereignty and federalism; – discrimination in direct tax matters as an obstacle to a meaningful single market; – allocation of taxation competences; – nonresident versus resident taxation; – double burdens on cross-border economic activity; – retroactive recovery of unlawful state aid in the European Union; – role of competition law; – the revenue interests of states; – levels of corporate taxation; – the OECD Model’s nondiscrimination rules; and – the preliminary interpretation mechanism of the Court of Justice. An insightful and penetrating analysis of a topic of material importance to governments, tax policy makers, and tax lawyers on both sides of the Atlantic, this book clearly explains how the Supreme Court and the Court of Justice continue to struggle with the conflict between generally accepted tax principles and the effective prevention of discriminatory treatment of taxpayers. All tax professionals concerned with the interaction of sovereignty, tax assignment, legislation, and judicial decisions in tax law will benefit greatly from its clearsighted and comprehensive treatment, as well as from its perspectives on the practical implications of each tribunal’s decision making.
Interparliamentary Cooperation In The Composite European Constitution
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Author : Nicola Lupo
language : en
Publisher: Bloomsbury Publishing
Release Date : 2016-05-19
Interparliamentary Cooperation In The Composite European Constitution written by Nicola Lupo and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-19 with Law categories.
This collection analyses the place and the functioning of interparliamentary cooperation in the EU composite constitutional order, taking into account both the European and the national dimensions. The chapters join the recent scholarship on the role of parliaments in the EU after the Treaty of Lisbon.The aim of this volume is to highlight the constitutional significance of interparliamentary cooperation as a permanent feature of EU democracy and as a new parliamentary function as well as to investigate the practical side of this relatively new phenomenon. To this end the contributors are academics and parliamentary officials from all over Europe. The volume discusses the developments in interparliamentary cooperation and its implications for the organisation and procedures of national parliaments and the European Parliament, for the fragmented executive of the EU, and for the democratic legitimacy of the overall EU composite Constitution. These issues are examined by looking at the European legislative process, the European Semester and the Treaty revisions. Moreover, the contributions take into account the effects of interparliamentary cooperation on the internal structure of parliaments and analyse the different models of interparliamentary cooperation, ie from COSAC to the new Interparliamentary Conference on Stability, Economic Coordination and Governance in the European Union provided by the Fiscal Compact.
Essays In Economics
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Author : James Tobin
language : en
Publisher: MIT Press
Release Date : 1996
Essays In Economics written by James Tobin and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.
This fourth volume in the series of Nobel laureate James Tobin's classic papers represents his work since 1980. This fourth volume in the series of Nobel laureate James Tobin's classic papers represents his work since 1980. Both national and international views are intermingled among the 36 chapters on macroeconomics and fiscal policy, savings, stabilization policy, international coordination of macroeconomic policy, monetary policy, and exchange rates. Several tributes to colleagues--including Walter Heller and Seymour Harris--round out the collection.