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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
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CADE
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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.
Perspectives on Music, Sound and Musicology
This book gathers a set of works highlighting significant advances in the areas of music and sound. They report on innovative music technologies, acoustics, findings in musicology, new perspectives and techniques for composition, sound design and sound synthesis, and methods for music education and therapy. Further, they cover interesting topics at the intersection between music and computing, design and social sciences. Chapters are based on extended and revised versions of the best papers presented during the 6th and 7th editions of EIMAD–Meeting of Research in Music, Arts and Design, held in 2020 and 2021, respectively, at the School of Applied Arts in Castelo Branco, Portugal. All in all, this book provides music researchers, educators and professionals with authoritative information about new trends and techniques, and a source of inspiration for future research, practical developments, and for establishing collaboration between experts from different fields.
