Описание: Transfer pricing is considered a new and complex concept in terms of guidelines and regulations. In this context, more and more academics and tax professionals are interested in understanding the mechanism of a transfer pricing analysis. The main objective of the book is to help them in this process by presenting in a practical approach (using case studies and schemes) and in accordance with the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations the way in which are operating the basic transfer pricing elements. Moreover, considering that the manufacturing sector is the chief wealth-producing sector of the global economy, the book illustrates complete transfer pricing analyses applicable for manufacturing transactions (using Orbis database). In the end, the book presents some recent disputes between manufacturing entities and tax authorities in relation to the transfer pricing analysis for manufacturing transactions. Chapter “TAMSAT” is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.
Описание: This book seeks durable solutions for tax crime and is a great resource for the development of knowledge, policy and law on tax crime. The book uniquely blends current practice with new approaches to countering tax crime. With insights from the EU-funded project, PROTAX, which conducts advanced research on tax crimes, the book comparatively analyses the EU’s tax crime measures and the Ten Global Principles (TGPs) on fighting tax crime by the Organisation for Economic Cooperation and Development (OECD).
The study critically examines how the TGPs can serve as minimum standards for the EU to counter tax crime such as tax evasion and tax fraud. The study also analyses how the anti-tax avoidance package can be graduated to fight tax crime in the EU. When escalated, the strengths of the EU tax crime measures and TGPs can form a fortress in which criminal law can be empowered to mitigate tax crimes with greater effect.
The book will be particularly useful for end-user stakeholders such as tax policy makers, LEAs, professional enablers as well as academics and students interested in productive interaction between tax, criminal and administrative laws.
Автор: International Energy Agency Название: Oecd economic surveys: korea ISBN: 9264127836 ISBN-13(EAN): 9789264127838 Издательство: Неизвестно Рейтинг: Цена: 12830.00 р. Наличие на складе: Поставка под заказ.
Описание: OECD's 2012 Economic Survey of Korea examines recent economic developments, policies and prospects. In addition, it includes special chapters covering sustaining convergence to the highest-income countries and promoting social cohesion.
Описание: Chapter 1. (Re)considering the 'Practical Value' Of Comparison.- Chapter 2. The Evolving State of the OECD and PISA.- Chapter 3. Topological Relations of Governance.- Chapter 4. New Networks: Policy, Philanthropy and Profit.- Chapter 5. New Cartographies: Relocating Schools In Topological Policy Spaces.- Chapter 6. New Evidence: Governing Schooling Through 'What Works'.- Chapter 7. New Topological Spaces And Relations Of The OECD's Global Educational Governance.- Index.
Автор: Oecd, Название: Starting strong vi ISBN: 9264327479 ISBN-13(EAN): 9789264327474 Издательство: Неизвестно Рейтинг: Цена: 9932.00 р. Наличие на складе: Нет в наличии.
Описание:
Children's learning, development and well-being are directly influenced by their daily interactions with other children, adults, their families and the environment. This interactive process is known as "process quality", and leads to a key question - which policies set the best conditions for children to experience high-quality interactions in early childhood education and care (ECEC) settings?
This report discusses five main policy levers and their effect on process quality, focusing particularly on curriculum and pedagogy, and workforce development. It presents indicators covering 26 countries and jurisdictions, 56 different curriculum frameworks, and more than 120 different types of ECEC settings.
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