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Author : Renate Buijze
Publisher : Unknown
Page : 405 pages
File Size : 41,5 Mb
Release : 2019
Category : Electronic
ISBN : 9087225849
Author : Henry Peter,Giedre Lideikyte Huber
Publisher : Routledge
Page : 759 pages
File Size : 54,7 Mb
Release : 2021-12-24
Category : Business & Economics
ISBN : 9781000514247
The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.
Author : Yuha Jung,Neville Vakharia,Marilena Vecco
Publisher : Oxford University Press
Page : 881 pages
File Size : 51,7 Mb
Release : 2024
Category : Art
ISBN : 9780197621615
"The Oxford Handbook of Arts and Cultural Management surveys contemporary research in arts and cultural management, fulfilling a crucial need for a curated, high quality, first-line resource for scholars by providing a collection of empirical and theoretical chapters from a global perspective. With a focus on rigorous and in-depth contributions by both leading and emerging scholars from international and interdisciplinary backgrounds, the Handbook presents established and cutting-edge research in arts and cultural management and suggests directions for future work"--
Author : Florian Haase,Georg Kofler
Publisher : Oxford University Press
Page : 1185 pages
File Size : 43,9 Mb
Release : 2023-09-22
Category : Law
ISBN : 9780192652348
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
Page : 274 pages
File Size : 42,9 Mb
Release : 2015-10-28
Category : Law
ISBN : 9789041166296
Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine. The depth of the analysis, as each author charts a way through the nuances of the Court's arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence. The fundamental issues covered are the following: - taxation of non-residents in the EU context; - implications of EU fundamental freedoms in the income tax systems of the Member States; - outbound and inbound dividend taxation; - taxation of permanent establishments; - restrictions on freedom of establishment; - tax treatment of corporate exit; - abuse of taxpayers' rights; - cohesion of the tax system as an overriding factor in the public interest; - juridical double taxation arising from the exercise of overlapping powers of two or more States; - free movement of capital and third countries; and - tax treatment of non-profit organizations in the cross-border context. The book as a whole offers an incomparable critical assessment of the strengths and weaknesses of the Court's reasoning and its path through the complex field of crossborder income taxation, particularly in the area of the compatibility of national tax legislation with the fundamental freedoms, which continues to be a powerful driver for changes to existing tax laws. For legal academics, this is a unique and fundamental source of essential information and analysis. Crucially, although valuable as a 'snapshot' of the current state of EU tax law, this book will remain relevant for practitioners and policymakers as jurisprudence continues to develop over the years to come.
Author : Bernard Enjolras,Lester M. Salamon,Karl Henrik Sivesind,Annette Zimmer
Publisher : Springer
Page : 196 pages
File Size : 53,5 Mb
Release : 2018-05-15
Category : Political Science
ISBN : 9783319714738
This book provides a critical account of the third sector and its future in Europe. It offers an original conceptualization of the third sector in its European manifestations alongside an overview of its major contours, including its structure, sources of support, and recent trends. It also assesses the impact of this sector in Europe which considers its contributions to European economic development, citizen well-being and human development. The Third Sector As A Renewable Resource for Europe presents the findings of the Third Sector Impact (TSI) project funded by the European Union’s Seventh Framework Program (FP7). It recognises that in a time of social and economic distress, as well as enormous pressures on governmental budgets, the third sector and volunteering represent a unique ‘renewable resource’ for social and economic problem-solving and civic engagement in Europe.
Author : Anonim
Publisher : Unknown
Page : 84 pages
File Size : 55,6 Mb
Release : 2005
Category : Charitable uses, trusts, and foundations
ISBN : UCSD:31822030353163
Recoge: 1. Introduction: foundations aqnd investing in research - 2. The landscape and challenges of foundations in Europe - 3. Foundations and their role in promoting investment in research - 4. Recommendations.
Author : Sigrid Hemels,Kazuko Goto
Publisher : Springer
Page : 245 pages
File Size : 51,6 Mb
Release : 2017-01-04
Category : Business & Economics
ISBN : 9789812878328
This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various countries around the world. The book starts with a theoretical part, introducing the concepts of creative industries and of tax incentives: how can the creative industries be defined, why do governments support the creative industries and how can tax incentives be applied as policy instrument. In the globalized and digitalized world in which the creative industries operate, restrictions imposed by guidelines on harmful tax competition and state aid and regulations influencing the (im)possibility of applying tax incentives in cross-border situations have a great impact. For that reason these legal concepts are discussed as well in the theoretical part. Globalization also gives rise to questions on the cross border application of tax incentives. The example of cross border giving is discussed in this respect. The theoretical part is followed by a part that focuses on tax incentives for specific sectors of the creative industries: museums and cultural heritage, the audiovisual industries (film, tv and videogames), the art market, copyright and artists. This part uses insightful examples from various countries to illustrate the application of these tax incentives. As the book takes both an academic and a practical approach, it is of relevance to researchers, students, policy makers and readers involved in the creative industry who seek an in-depth and up-to-date overview of this alternative way for governments to support the creative industries.
Author : Jane Gravelle
Publisher : Unknown
Page : 0 pages
File Size : 49,8 Mb
Release : 2015
Category : Electronic
ISBN : OCLC:1055223517
This report discusses the State of the Union address, which is a communication between the President and Congress in which the chief executive reports on the current conditions of the United States and provides policy proposals for the upcoming legislative year.
Author : Chris R. Edwards,Daniel Mitchell
Publisher : Cato Institute
Page : 267 pages
File Size : 52,9 Mb
Release : 2008
Category : Business & Economics
ISBN : 9781933995182
Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
Author : Peter Harris,David Oliver
Publisher : Cambridge University Press
Page : 520 pages
File Size : 47,6 Mb
Release : 2010-07-22
Category : Law
ISBN : 0521853117
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
Author : National Intelligence Council
Publisher : Cosimo Reports
Page : 158 pages
File Size : 41,5 Mb
Release : 2021-03
Category : Electronic
ISBN : 1646794974
"The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.
Author : World Bank
Publisher : World Bank Publications
Page : 241 pages
File Size : 46,9 Mb
Release : 2019-11-21
Category : Business & Economics
ISBN : 9781464814419
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author : Alicia Ely Yamin
Publisher : Stanford University Press
Page : 273 pages
File Size : 53,7 Mb
Release : 2023-07-04
Category : Law
ISBN : 9781503635951
When Misfortune Becomes Injustice surveys the progress and challenges in deploying human rights to advance health and social equality over recent decades. Alicia Ely Yamin weaves together theory and firsthand experience in a compelling narrative of how evolving legal norms, empirical knowledge, and development paradigms have interacted in the realization of health rights, and challenges us to consider why these advances have failed to produce greater equality within and between nations. In this revised and expanded second edition, Yamin incorporates crucial lessons learned about the state of global health equity and public health systems during the COVID-19 pandemic, demonstrating just how incompatible the current institutionalized world order—based on neoliberal, financialized capitalism—is with one in which the rights of diverse people around the globe can be realized. COVID-19 struck a world that had been shaped by decades of disinvestment in public health, health systems, and social protection, as well as privatization of wealth and gaping social inequalities within and between countries, and the evident crisis of confidence in the capacity of democratic political institutions and global governance was deepened by the pandemic. Yamin argues that transformative human rights praxis in health calls for addressing issues of structural inequality and political economy, and working across disciplinary silos through networks and social movements.
Author : James M. Buchanan,Michael Walker,Fraser Institute (Vancouver, B.C.)
Publisher : Unknown
Page : 464 pages
File Size : 43,7 Mb
Release : 1984
Category : Business & Economics
ISBN : UOM:39015034649023
"Proceedings of an International Symposium on Taxation held in Vancouver, British Columbia, Canada on August 27-29, 1980"--Verso of t.p. Includes bibliographies and index.