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Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.
Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.
Handbook explaining the general principles of international tax planning, and describes the tax system in each of the 41 countries covered. Special features of the book includes tables of withholding tax rates for interest, dividends and royalties. These are a quick reference guide to the tax treaty withholding taxes imposed on non- resident recipients of these payments. The material is based on the law as at 1 October 1989.
This volume provides a widely acessible overview of legal scholarship at the dawn of the 21st century. Through 43 essays by leading legal scholars based in the USA, the UK, Australia, New Zealand, Canada, and Germany, it provides a varied and stimulating set of road maps to guide readers through the increasingly large and conceptually sophisticated body of legal scholarship. Focusing mainly, though not exclusively, on scholarship in the English language and taking an international and comparative approach, the contributors offer original and interpretative accounts of the nature, themes, and preoccupations of research and writing about law. They then go on to consider likely trends in scholarship in the next decade or so.
It is particularly gratifying to prepare a second edition of a book, because there is the necessary impli cation that the first edition was well received. Moreover, now an opportunity is provided to correct the problems or limitations that existed in the first edition as well as to address recent developments in the field. Thus, we are grateful to our friends, colleagues, and students, as well as to the reviewers who have expressed their approval of the first edition and who have given us valuable input on how the revision could best be structured. Perhaps the first thing that the reader will notice about the second edition is that it is more extensive than the first. The volume currently has 41 chapters, in contrast to the 31 chapters that comprised the earlier version. Chapters 3, 9, 29, and 30 of the first edition either have been dropped or were combined, whereas 14 new chapters have been added. In effect, we are gratified in being able to reflect the continued growth of behavior therapy in the 1980s. Behavior therapists have addressed an ever-increasing number of disorders and behavioral dysfunctions in an increasing range of populations. The most notable advances are taking place in such areas as cognitive approaches, geriatrics, and behavioral medicine, and also in the treatment of childhood disorders.
The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.
Book covers a broader range of topics than other books in this area. Notably, extensive coverage of the neurobiology of anger in context of psychology and sociology is unique. Book provides broad, integrative coverage while avoiding unnecessary duplication. Contributors have read each others’ chapters and there is extensive cross-referencing from chapter to chapter. Book contains a guide to content and organization of chapters and topics, along with interpolated commentary at the end of each section.
Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The cross-border nature of the industry calls for the thorough, expert, and up-to-date analysis provided in this timely and practical book. Taking a down-to-earth, problem-solving approach to policy and practice in the field worldwide, the author focuses on the international tax framework, and the tax regimes in leading energy producing and consuming countries. The book introduces and analyses significant international tax issues related to energy production and distribution, extending from the tax regime in the country where the oil, gas, or coal exploration and production activities are located, through to cross-border transportation using pipelines, tankers, and bulk carriers, to the taxation of power stations and electricity transmission and distribution networks. The taxation issues covered include the following: – upstream oil and gas and mining taxes; – incentives for renewable energy; – carbon taxes and emission trading regimes; – dividend, interest, and royalty flows; – foreign tax credits; – permanent establishments; – mergers and acquisitions; – taxation issues for derivatives and hedging; – transfer pricing; – regional purchasing, marketing, service, and intangible property structures; – free trade agreements and customs unions; – dispute resolution; and – tax administration and risk management. Detailed updates are included on the most recent international tax developments affecting the energy industry, including the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and the 2017 OECD Transfer Pricing Guidelines. Case studies offer an opportunity to apply international tax analysis to specific examples, and gain practice in identifying and discussing relevant international taxation issues. This book will be of significant value to corporate tax managers and in-house counsel, together with accountants, lawyers, economists, government officials, and academics connected with the energy industry and related international taxation issues.
The Routledge International Handbook of Working-Class Studies is a timely volume that provides an overview of this interdisciplinary field that emerged in the 1990s in the context of deindustrialization, the rise of the service economy, and economic and cultural globalization. The Handbook brings together scholars, teachers, activists, and organizers from across three continents to focus on the study of working-class peoples, cultures, and politics in all their complexity and diversity. The Handbook maps the current state of the field and presents a visionary agenda for future research by mingling the voices and perspectives of founding and emerging scholars. In addition to a framing Introduction and Conclusion written by the co-editors, the volume is divided into six sections: Methods and principles of research in working-class studies; Class and education; Work and community; Working-class cultures; Representations; and Activism and collective action. Each of the six sections opens with an overview that synthesizes research in the area and briefly summarizes each of the chapters in the section. Throughout the volume, contributors from various disciplines explore the ways in which experiences and understandings of class have shifted rapidly as a result of economic and cultural globalization, social and political changes, and global financial crises of the past two decades. Written in a clear and accessible style, the Handbook is a comprehensive interdisciplinary anthology for this young but maturing field, foregrounding transnational and intersectional perspectives on working-class people and issues and focusing on teaching and activism in addition to scholarly research. It is a valuable resource for activists, as well as working-class studies researchers and teachers across the social sciences, arts, and humanities, and it can also be used as a textbook for advanced undergraduate or graduate courses.