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Applying the Arm's Length Principle to Intra-group Financial Transactions
It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avoidance-related rules. With contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations, this book provides unparalleled insights into the application of the Arm’s Length Principle to different types of financial transactions, application of anti-avoidance rules to various intra-group financial arrangements as well as the business value creation process and the dispute management landscape that underlie intra-group financial t...
Temas de Direito Tributário - Volume 2
Gilberto Ulhôa Canto Presidente da Associação Brasileira de Direito Financeiro - ABDF por 28 anos, Ulhôa Canto sempretratou o Direito como verdadeiro artesanato e, por essa razão, deixou enorme e fundamental legado para a formação profissional de incontáveis seguidores pertencentes às mais diversas gerações. Um dos maiores juristas que este país já teve, Ulhôa Canto participou de forma decisiva na elaboração e solidificação do ordenamento jurídico em que se ampara o Sistema Tributário Nacional há 55 anos. De fato, Ulhôa Canto foi um dos autores dos projetos de que resultaram a única efetiva reforma constitucional tributária até hoje vivenciada na história nacional – a Emenda Constitucional 18/65 – e o próprio Código tributário Nacional, que, desde quando editado, em 25/10/1966, jamais teve qualquer dos seus dispositivos declarado inconstitucional.
Temas de direito do petróleo e do gás natural
Analisa questões jurídicas relacionadas à indústria do petróleo e do gás natural: consórcios, contratos, tributação da comercialização de combustíveis, comércio eletrônico, direitos de propriedade industrial, financiamento e exportação.
Relatório de gestão
None
CADE
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Portuguese
Publisher Description
Major Companies of Europe 2003
This directory is part of a six-volume set that provides data on over 36,000 European companies. Covering Portugal, Spain, Sweden and Switzerland, it provides information such as: address, phone and fax numbers, e-mail and Web addresses, listings of a company's activities, parents, subsidiaries and agents, brands and trademarks and financial information for 2001 and 2002.
The Handbook of Dialectology
The Handbook of Dialectology provides an authoritative, up-to-date and unusually broad account of the study of dialect, in one volume. Each chapter reviews essential research, and offers a critical discussion of the past, present and future development of the area. The volume is based on state-of-the-art research in dialectology around the world, providing the most current work available with an unusually broad scope of topics Provides a practical guide to the many methodological and statistical issues surrounding the collection and analysis of dialect data Offers summaries of dialect variation in the world's most widely spoken and commonly studied languages, including several non-European languages that have traditionally received less attention in general discussions of dialectology Reviews the intellectual development of the field, including its main theoretical schools of thought and research traditions, both academic and applied The editors are well known and highly respected, with a deep knowledge of this vast field of inquiry
