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Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amendi...
The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, ind...
The software industry represents a unique example of a truly global industry, growing rapidly in both developed and developing countries. This important book provides the first serious study of the growth of the industry in emerging markets, with an excellent discussion of the key cases including India, China and Brazil. Simon Commander is to be congratulated producing such a timely and policy relevant book. Saul Estrin, London Business School, UK This book aims to promote an understanding of the origins and dynamics of the software industry in a number of key emerging markets Brazil, China, India and Israel, and to establish what experiences, if any, are potentially replicable in other prev...
This book introduces developers and architects to the methods and options for implementing smart SAP HANA solutions based on real-world projects, and field tests. It contains clear recommendations for setting up data models, optimizing performance, using the SAP HANA modeler and development perspectives, and for solving complex requirements efficiently. Using a case study to walk through SAP HANA design elements and options, the authors share practical examples, tips, and screenshots for explaining and demonstrating the intricacies of SAP HANA. This book provides SAP HANA design patterns with the best balance between performance, memory consumption, and maintainability. Learn how to leverage advanced modeling techniques for implementing a sustainable architecture and for solving further business problems. • Data modeling guidelines and common test approaches • Information view performance optimization • Modular solutions to complex requirements • Best practices and recommendations