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"Já se disse que o século XIX foi o século dos impérios, o século XX, das nações e o século XXI será o século das cidades. Essa previsão estava certa: o grande motor do desenvolvimento econômico, social e cultural, na contemporaneidade, são as metrópoles. Nesses assim chamados centros urbanos globais nascem ideias inovadoras e disruptivas, empreendimentos arrojados, oportunidades de trabalho diversificadas, novas tendências de comportamento são fomentadas com influência nas relações afetivas daqueles que aí vivem. Nos lugares de passagem e de interação, por sua vez, vão se formando memórias que constituem a história de cada indivíduo. Na rua, casa da democracia, vis...
Sobre a obra Tributação Sobre a Renda (IRPJ/CSLL) Controvérsias Tributárias e os Precedentes do CARF - Vol. 1 - 1a Ed - 2022 "(...) Nem por isto, a segunda instância administrativa das entidades federativas que a possuem, tem menor importância em relação aos julgadores judiciais. Realmente entendo que sua especialidade é necessariamente maior do que a do magistrado de carreira, pois enquanto este, no curso de sua vida profissional, é obrigado a atuar em variadas áreas do direito, nem todos tendo o conhecimento especializado em direito tributário, todos os conselheiros ou juízes administrativos de segunda instância administrativa são especialistas na área. No caso do CARF, pri...
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
New media technologies impact cinema well beyond the screen. This volume speculates about the changes in modes of accessing, distributing, storing and promoting moving images and how they might affect cinematographic experience, economy and historiography.
This work tackles the complexities of sustainability assessment and provides practical solutions and comprehensive analysis, guidance and criteria for impact assessment professionals and policy makers at all levels and in all circumstances.
The book focuses on the protection afforded to taxpayers by the European Convention on Human Rights. It discusses the procedural guarantees of Article 6 of the Convention and the substantive rights guaranteed to taxpayers by Article 1 of Protocol no. 1 to the Convention (protection of property) and Article 14 of the Convention (prohibition of discrimination). These rights and guarantees are analysed through the prism of wide margin of appreciation afforded to the States in designing and implementing their tax policies.
The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts ...
This book provides an historical in-depth analysis for each provision in the OECD MC. It offers a refurbished presentation of the history and internal processes of the international organizations involved in the tax treaty models' development. This historical analysis helps the reader understand the design and content of certain provisions, as well as their role in the system as a whole. As such, the value of an historical analysis goes far beyond mere understanding of the past: it also provides tools for interpretation. By using those tools, one can solve numerous current interpretation issues and gain new insights for future improvements of the OECD MC.
This book provides a comprehensive overview of the basic principles of international taxation and considers these in the context of practical planning guidance. Volume 1 (Principles), gives an overview of international taxation, principles of international tax law, model tax conventions on double tax avoidance, and the impact of domestic tax systems. Volume 2 (Practice), deals with the practice of international taxation including international tax planning techniques, basic isssues in anti-avoidance and gives an overview of the international offshore financial centres.