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This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
This is a travelogue written by Hiram Bingham, detailing his journey from Buenos Aires to Lima through Brazil, Argentina, Bolivia, Chile, and Peru. In this book, the author offers a glimpse of his adventure through some of South America's most iconic locations, including Potosí, La Paz, Cuzco, and Machu Picchu. Bingham's vivid descriptions of the landscape, culture, and people. From the bustling streets of Rio to the ancient ruins of the Inca Empire, "Across South America" offers a comprehensive account of the author's journey, providing a unique insight into the history and culture of this enchanting continent.
"Working North from Patagonia" by Harry Alverson Franck. Published by Good Press. Good Press publishes a wide range of titles that encompasses every genre. From well-known classics & literary fiction and non-fiction to forgotten−or yet undiscovered gems−of world literature, we issue the books that need to be read. Each Good Press edition has been meticulously edited and formatted to boost readability for all e-readers and devices. Our goal is to produce eBooks that are user-friendly and accessible to everyone in a high-quality digital format.
The books in the Florida and the Caribbean Open Books Series demonstrate the University Press of Florida’s long history of publishing Latin American and Caribbean studies titles that connect in and through Florida, highlighting the connections between the Sunshine State and its neighboring islands. Books in this series show how early explorers found and settled Florida and the Caribbean. They tell the tales of early pioneers, both foreign and domestic. They examine topics critical to the area such as travel, migration, economic opportunity, and tourism. They look at the growth of Florida and the Caribbean and the attendant pressures on the environment, culture, urban development, and the m...
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