Precios De Transferencia An Lisis De La Validez Emp Rica De Los M Todos Propuestos Por La Ocde Para La Evaluaci N Del Principio De Plena Competencia
DOWNLOAD
Download Precios De Transferencia An Lisis De La Validez Emp Rica De Los M Todos Propuestos Por La Ocde Para La Evaluaci N Del Principio De Plena Competencia PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Precios De Transferencia An Lisis De La Validez Emp Rica De Los M Todos Propuestos Por La Ocde Para La Evaluaci N Del Principio De Plena Competencia book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Oecd G20 Base Erosion And Profit Shifting Project Transfer Pricing Documentation And Country By Country Reporting Action 13 2015 Final Report
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2015-10-05
Oecd G20 Base Erosion And Profit Shifting Project Transfer Pricing Documentation And Country By Country Reporting Action 13 2015 Final Report written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-05 with categories.
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 13.
Transfer Pricing And Developing Economies
DOWNLOAD
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.
Recursos Naturales Medio Ambiente Y Sostenibilidad
DOWNLOAD
Author : United Nations
language : es
Publisher: United Nations
Release Date : 2019-10-14
Recursos Naturales Medio Ambiente Y Sostenibilidad written by United Nations and has been published by United Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-14 with Political Science categories.
La producción intelectual de la CEPAL en sus 70 años de existencia ha sido vasta en distintos ámbitos del desarrollo. En este libro se analizan y contextualizan los principales hitos e ideas del pensamiento económico de la CEPAL sobre recursos naturales, medio ambiente y sostenibilidad, organizados en las dos grandes etapas que han caracterizado la vida institucional: la estructuralista (1948-1990) y la neoestructuralista (de 1990 en adelante). A partir de una revisión sistemática de la literatura, se destacan ideas como el vínculo entre la especialización productiva en recursos naturales y los términos de intercambio desfavorables, formulada en los años cincuenta; la soberanía sobre los recursos naturales, en los sesenta; la enunciación temprana del principio de responsabilidades comunes pero diferenciadas, en los setenta; los estilos de desarrollo y medio ambiente, en los ochenta; la competitividad espuria, en los noventa, y la gobernanza de los recursos naturales, el estilo de desarrollo sostenible con igualdad y el gran impulso ambiental, en las dos primeras décadas del siglo XXI. El pensamiento neoestructuralista de la CEPAL es dinámico, abierto y se renueva permanentemente sin perder su tradición estructuralista. El libro aporta también elementos conceptuales para formular un neoestructuralismo ecológico.
Class Structure In The Social Consciousness
DOWNLOAD
Author : Stanislaw Ossowski
language : en
Publisher: Routledge
Release Date : 2013-09-05
Class Structure In The Social Consciousness written by Stanislaw Ossowski and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-05 with Social Science categories.
First published in 1998. This is Volume III of the twenty-one in the Race, Class and Social Structure series. Looking at social consciousness, in part one it focuses on biblical legends o comparer sociology and then expands to include conceptual constructs and social reality in the second section.
Arm S Length Transaction Structures
DOWNLOAD
Author : Andreas Bullen
language : en
Publisher: IBFD
Release Date : 2011
Arm S Length Transaction Structures written by Andreas Bullen and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Corporations categories.
This book examines the authority to restructure and to disregard controlled transactions based on the arm's length principle. The book, thus, examines the outer limits of the adjustment authority granted by the arm's length principle as opposed to its core area of application (price adjustments).
The State Of World Fisheries And Aquaculture 2020
DOWNLOAD
Author : FAO
language : en
Publisher: Food and Agriculture Organization of the United Nations
Release Date : 2020-06-01
The State Of World Fisheries And Aquaculture 2020 written by FAO and has been published by Food and Agriculture Organization of the United Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-01 with Technology & Engineering categories.
The 2020 edition of The State of World Fisheries and Aquaculture has a particular focus on sustainability. This reflects a number of specific considerations. First, 2020 marks the twenty-fifth anniversary of the Code of Conduct for Responsible Fisheries (the Code). Second, several Sustainable Development Goal indicators mature in 2020. Third, FAO hosted the International Symposium on Fisheries Sustainability in late 2019, and fourth, 2020 sees the finalization of specific FAO guidelines on sustainable aquaculture growth, and on social sustainability along value chains. While Part 1 retains the format of previous editions, the structure of the rest of the publication has been revised. Part 2 opens with a special section marking the twenty fifth anniversary of the Code. It also focuses on issues coming to the fore, in particular, those related to Sustainable Development Goal 14 and its indicators for which FAO is the “custodian” agency. In addition, Part 2 covers various aspects of fisheries and aquaculture sustainability. The topics discussed range widely, from data and information systems to ocean pollution, product legality, user rights and climate change adaptation. Part 3 now forms the final part of the publication, covering projections and emerging issues such as new technologies and aquaculture biosecurity. It concludes by outlining steps towards a new vision for capture fisheries. The State of World Fisheries and Aquaculture aims to provide objective, reliable and up-to-date information to a wide audience – policymakers, managers, scientists, stakeholders and indeed everyone interested in the fisheries and aquaculture sector.
Oecd Economic Outlook
DOWNLOAD
Author : Organisation for Economic Co-operation and Development
language : en
Publisher:
Release Date : 1997
Oecd Economic Outlook written by Organisation for Economic Co-operation and Development and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Europe categories.
Asset Recovery Handbook
DOWNLOAD
Author : Jean-Pierre Brun
language : en
Publisher: World Bank Publications
Release Date : 2021-02-08
Asset Recovery Handbook written by Jean-Pierre Brun 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 2021-02-08 with Business & Economics categories.
Developing countries lose billions each year through bribery, misappropriation of funds, and other corrupt practices. Much of the proceeds of this corruption find 'safe haven' in the world's financial centers. These criminal flows are a drain on social services and economic development programs, contributing to the impoverishment of the world's poorest countries. Many developing countries have already sought to recover stolen assets. A number of successful high-profile cases with creative international cooperation has demonstrated that asset recovery is possible. However, it is highly complex, involving coordination and collaboration with domestic agencies and ministries in multiple jurisdictions, as well as the capacity to trace and secure assets and pursue various legal options—whether criminal confiscation, non-conviction based confiscation, civil actions, or other alternatives. This process can be overwhelming for even the most experienced practitioners. It is exceptionally difficult for those working in the context of failed states, widespread corruption, or limited resources. With this in mind, the Stolen Asset Recovery (StAR) Initiative has developed and updated this Asset Recovery Handbook: A Guide for Practitioners to assist those grappling with the strategic, organizational, investigative, and legal challenges of recovering stolen assets. A practitioner-led project, the Handbook provides common approaches to recovering stolen assets located in foreign jurisdictions, identifies the challenges that practitioners are likely to encounter, and introduces good practices. It includes examples of tools that can be used by practitioners, such as sample intelligence reports, applications for court orders, and mutual legal assistance requests. StAR—the Stolen Asset Recovery Initiative—is a partnership between the World Bank Group and the United Nations Office on Drugs and Crime that supports international efforts to end safe havens for corrupt funds. StAR works with developing countries and financial centers to prevent the laundering of the proceeds of corruption and to facilitate more systematic and timely return of stolen assets.
Accountability In Education Meeting Our Commitments
DOWNLOAD
Author : UNESCO
language : en
Publisher: UNESCO Publishing
Release Date : 2017-12-11
Accountability In Education Meeting Our Commitments written by UNESCO and has been published by UNESCO Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-11 with categories.
Freedom Of Association And Collective Bargaining
DOWNLOAD
Author : International Labour Office. Committee of Experts on the Application of Conventions and Recommendations
language : en
Publisher: International Labour Organization
Release Date : 1994
Freedom Of Association And Collective Bargaining written by International Labour Office. Committee of Experts on the Application of Conventions and Recommendations and has been published by International Labour Organization this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Collective bargaining categories.