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Attribution of Profits to Permanent Establishments
Attribution of Profits to Permanent Establishments: Issues and Developments The profit attribution to permanent establishments is one of the most controversial topics in international tax law. In recent years it was subject to various changes based on the introduction of the “Authorized OECD Approach” in 2008 and 2010, the outcomes of Final Report on OECD BEPS Action 7 and the Final Report on “Additional Guidance on the Attribution of Profits to a Permanent Establishment under BEPS Action 7” from 2018 (with the previous Discussion-Drafts). This publication discusses the most important issues and recent developments related to the attribution of profits to permanent establishments. St...
South American Cinema
First Published in 1996. This text looks at the cinema from the countries of Argentina, Brazil, Canada, Chile, Colombia, Cuba, United States, Uruguay and Venezuela. Presented by country and date order it includes the silent black and white Gaucho films of 1915 to the colour films coming out of Venezuela in 1991. Each entry provides a summary of the film content, its context, production and significance in the genre. It includes an index and glossary of Brazilian (Portuguese or African) Terms and film terms.
FLEEING PERSECUTION
In a world that still persecutes, marginalises and discriminates LGBTQI+ individuals, and where asylum seekers and refugees are denied rights and have their basic humanity violated, this publication intends to understand the asylum policies the German government develops specifically tailored to the needs of LGBTQI+ asylum seekers and refugees and whether the literature has addressed the implementation of such policies across the European continent. LGBTQI+ asylum is a rather new field of research. Among the European states, Germany has been more open to asylum than other states in the continent and has received the world's highest number of asylum seekers between 2010 and 2019, which justif...
PESQUISAS EM TEMAS DE CIÊNCIAS DA SAÚDE - VOLUME 1
As pesquisas na área de Ciências da Saúde possuem grande relevância científica e social, perpassando questões relativas à prevenção, promoção, educação, gestão e políticas de saúde, dentre outras perspectivas, discutindo os complexos e multidisciplinares aspectos relacionados à melhoria da qualidade de vida. Estes estudos são constituídos por abordagens multifacetadas que inter-relacionam diferentes campos do conhecimento, no intuito de contemplar a Saúde como objeto de investigação científica e espaço de atuação profissional, em suas dimensões sociais, culturais, econômicas, ambientais, políticas, éticas e epistemológicas.
Eu Amo Inverno
I Love Winter - Portuguese Brazilian edition Winter is a fun and beautiful season to play in the snow, but Jimmy the little bunny was not prepared for the cold weather. Once he learns how to keep himself warm, he can finally enjoy spending time outside with his family.
Sweet Dreams, My Love! Bons sonhos, meu amor!
English Portuguese Brazilian Bilingual children's book. Perfect for kids learning English or Portuguese Brazilian as their second language. It's time for bed, but Alice doesn't want to go to sleep just yet. By going through her bedtime routine, Mom calms her daughter down by reminding her of all the wonderful things they did together that evening. Written in a soft and soothing manner, this book shows the warm and loving relationship between Alice and her mom, while preparing young readers for a good night's sleep.
Bons sonhos, meu amor!
Sweet Dreams, My Love - Portuguese Brazilian children's book It's time for bed, but Alice doesn't want to go to sleep just yet. By going through her bedtime routine, Mom calms her daughter down by reminding her of all the wonderful things they did together that evening. Written in a soft and soothing manner, this book shows the warm and loving relationship between Alice and her mom, while preparing young readers for a good night's sleep.
Universo Bebê e Criança Ed. 31 - Covid assusta pais
Brasil já é o segundo país com mais mortes por covid de crianças na faixa de 0 a 9 anos no mundo, atrás apenas do Peru. Levantamento feito pela Fiocruz revela que, até meados de maio, 948 crianças de 0 a 9 anos morreram de covid-19 no Brasil, segundo dados do Sivep-Gripe. Nos países europeus, o cenário foi completamente diferente. O Reino Unido e a França registraram apenas quatro mortes de crianças de 0 a 9 anos. Leia dicas, cuidados e prevenções antes da vacinação infantil.
ESG – Environmental, Social and Governance
A Comissão Especial de Relações Internacionais da OAB/SP, sempre em linha com as principais movimentações no cenário internacional, vem se debruçando com muita atenção sobre a evolução do ESG. Este livro resulta do amplo debate e pesquisa sobre os fatores ambiental, social e de governança do ESG, que tanto têm clamado a atenção do mundo dos negócios, assim como de todas as demais organizações, inclusive de instituições públicas, cada qual buscando sua adequação às melhores práticas dos Objetivos de Desenvolvimento Sustentável da AGENDA 2030, os chamados "ODS da Organização das Nações Unidas". Por meio do presente estudo, será possível conhecer o tema ESG sobre...
