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The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the digitization of tax administrations (TAs). Initially, EI was conceived as an instrument of documentary control over the invoicing process, so as to avert both the omission of sales and the inclusion of false purchases. The original idea was extended to other areas of tax control, such as payroll, goods in transit, and new services such as factoring. To some extent, EI can be regarded as the start of the process of digitizing the TAs in the broad sense. This publication addresses the pioneering experience of EI in Latin America, from its implementation to its extensions and impact on tax collection.
La factura electrónica fiscal (FE) es uno de los aportes de América Latina a la fiscalidad internacional en apoyo a la lucha contra la evasión, al esfuerzo global de transparencia tributaria, y a la digitalización de las administraciones tributarias (AATT). Inicialmente, la FE fue concebida como un instrumento de control documental del proceso de facturación, tanto para evitar la omisión de ventas como para la inclusión de compras falsas. El concepto original se fue extendiendo a otras áreas de control tributario, por ejemplo, la nómina salarial, mercadería en tránsito y nuevos servicios, como el caso del factoring. De alguna manera, la FE puede considerarse el inicio del proceso de digitalización de la administración tributaria (AT) en sentido amplio. Este libro aborda la experiencia pionera de la FE en América Latina, desde su implementación hasta sus extensiones e impacto recaudatorio.
'NDiaye is a hypnotic storyteller with an unflinching understanding of the rock-bottom reality of most people's life.' New York Times ' One of France's most exciting prose stylists.' The Guardian. Obsessed by her encounters with the mysterious green women, and haunted by the Garonne River, a nameless narrator seeks them out in La Roele, Paris, Marseille, and Ouagadougou. Each encounter reveals different aspects of the women; real or imagined, dead or alive, seductive or suicidal, driving the narrator deeper into her obsession, in this unsettling exploration of identity, memory and paranoia. Self Portrait in Green is the multi-prize winning, Marie NDiaye's brilliant subversion of the memoir. Written in diary entries, with lyrical prose and dreamlike imagery, we start with and return to the river, which mirrors the narrative by posing more questions than it answers.
Collection of international research surveying the reception of James Macpherson's Ossian poems in European literature and culture.
Laws, decrees, and administrative acts of government.
A Canon of Empty Fathers: Paternity in Portuguese Narrative is the first book-length study that analyzes the repeated and peculiar deployment of the father figure in Portuguese narratives from the nineteenth century to the present day. In it, Phillip Rothwell argues for a specifically Portuguese tendency toward what he terms empty paternity - a corruption of the Lacanian paternal function that has surfaced continuously in Portuguese culture from the fifteenth century onward.
This volume brings together a collection of papers based on presentations given at the 10th and 11th Fora for Linguistic Sharing, organised by the Young Researchers Group of the Centro de Linguística da Universidade Nova de Lisboa (CLUNL) and held at Universidade NOVA de Lisboa, Portugal, on the 27th and 28th November 2015 and on the 25th November 2016, respectively. The papers are authored by young researchers in linguistics and present the results of original research in two broad areas, namely text and discourse linguistics and grammar. This volume also includes a brief history of the Forum for Linguistic Sharing written by its founders, Audria Leal, Carla Teixeira, Isabelle Simões Marques and Matilde Gonçalves; a keynote article on text linguistics by Matilde Gonçalves; and a keynote article on word formation by Maria do Céu Caetano. Given that it brings together contributions from different, yet complementary, subfields of linguistics, the book will appeal to a broad readership of linguists.
About Trees considers our relationship with language, landscape, perception, and memory in the Anthropocene. The book includes texts and artwork by a stellar line up of contributors including Jorge Luis Borges, Andrea Bowers, Ursula K. Le Guin, Ada Lovelace and dozens of others. Holten was artist in residence at Buro BDP. While working on the book she created an alphabet and used it to make a new typeface called Trees. She also made a series of limited edition offset prints based on her Tree Drawings.