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The DEMPE Concept and Intangibles
Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be shared among all entities that contribute towards the profit-generating value of an intangible. This important book, in its detailed treatment of compliance with this principle – known as DEMPE (development, enhancement, maintenance, protection and exploitation) – describes exactly how both taxpayers and tax authorities can achieve an accurate assessment of transactions in order to arrive at an appropriate transfer pricing outcome. Analysing the legal, economic, and business management aspects of multinational enterprises activities, t...
Fundamentals of Transfer Pricing
Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduced transfer pricing rules into their domestic legislation. Indeed, it was estimated that profit shifting generated by the improper application of transfer pricing rules has resulted in global tax losses worth USD 500 billion for governments – 20% of all corporate tax revenues. It is thus imperative that all tax professionals thoroughly understand the nature of transfer pricing and how the growing body of applicable rules works in practice. In this crucially significant volume, stakeholders from government, multinational companies, i...
Tax Law and Digitalization: The New Frontier for Government and Business
New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the ta...
Virtues and Fallacies of VAT: An Evaluation after 50 Years
Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The co...
Removing Tax Barriers to China's Belt and Road Initiative
Since its announcement in 2013, the Belt and Road Initiative (BRI), also known as the New Silk Road, has gradually gained international recognition. The project requires not only extensive investment in infrastructure and transportation but also an acceleration of the internationalization of multinationals and supply chains in Belt and Road countries. The project will, hopefully, lead governments and businesses in countries along the Belt and Road to compete, adopt best practices and improve transparency. The BRI marks a national push by China to increase economic links to Southeast Asia, Central Asia, Russia, the Baltic region (Central and Eastern Europe), Africa and Latin America, which wi...
Artificial Intelligence and Soft Computing, Part II
This volume constitutes the proceedings of the 10th International Conference on Artificial Intelligence and Soft Computing, ICAISC'2010, held in Zakopane, Poland in June 13-17, 2010. The articles are organized in topical sections on Fuzzy Systems and Their Applications; Data Mining, Classification and Forecasting; Image and Speech Analysis; Bioinformatics and Medical Applications (Volume 6113) together with Neural Networks and Their Applications; Evolutionary Algorithms and Their Applications; Agent System, Robotics and Control; Various Problems aof Artificial Intelligence (Volume 6114).
Swarm and Evolutionary computation
The volume LNCS 7269 constitutes the refereed proceedings of the International Symposium on Swarm Intelligence and Differential Evolution, SIDE 2012, held in Zakopane, Poland, in April/May 2012 in conjunction with the 11th International Conference on Artificial Intelligence and Soft Computing, ICAISC 2012 (proceedings published as two-volume set LNAI 7267 and 7268). The 212 revised full papers presented were carefully reviewed and selected from 483 submissions. The volume is divided into two topical parts: proceedings of the 2012 symposium on swarm intelligence and differential evolution and on evolutionary algorithms and their applications.
Artificial Intelligence and Soft Computing – ICAISC 2008
This book constitutes the refereed proceedings of the 9th International Conference on Artificial Intelligence and Soft Computing, ICAISC 2008, held in Zakopane, Poland, in June 2008. The 116 revised contributed papers presented were carefully reviewed and selected from 320 submissions. The papers are organized in topical sections on neural networks and their applications, fuzzy systems and their applications, evolutionary algorithms and their applications, classification, rule discovery and clustering, image analysis, speech and robotics, bioinformatics and medical applications, various problems of artificial intelligence, and agent systems.
Artificial Intelligence and Soft Computing, Part I
The LNAI series reports state-of-the-art results in artificial intelligence research, development, education, at a high level and in both printed and electronic form. Enjoying tight cooperation with the R&D community, with numerous individuals, as well as with prestigious organizations and societies, LNAI has grown into the most comprehensive artificial intelligence research forum available. The scope of LNAI spans the whole range of artificial intelligence and intelligent information processing including interdisciplinary topics in a variety of application fields.
Artificial Intelligence and Soft Computing
The two-volume set LNAI 9119 and LNAI 9120 constitutes the refereed proceedings of the 14th International Conference on Artificial Intelligence and Soft Computing, ICAISC 2015, held in Zakopane, Poland in June 2015. The 142 revised full papers presented in the volumes, were carefully reviewed and selected from 322 submissions. These proceedings present both traditional artificial intelligence methods and soft computing techniques. The goal is to bring together scientists representing both areas of research. The first volume covers topics as follows neural networks and their applications, fuzzy systems and their applications, evolutionary algorithms and their applications, classification and estimation, computer vision, image and speech analysis and the workshop: large-scale visual recognition and machine learning. The second volume has the focus on the following subjects: data mining, bioinformatics, biometrics and medical applications, concurrent and parallel processing, agent systems, robotics and control, artificial intelligence in modeling and simulation and various problems of artificial intelligence.
