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The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.
Regional trade agreements (RTAs) are increasingly portrayed as a threat to the free global exchange of goods and services. They involve an ever-growing share of world trade. The proportion of world trade covered by such accords is expected to grow from 43% today to 55% in 2005, if all regional agreements now in discussion are actually put into place. Moreover, in the event of a log jam in the ongoing Doha round of multilateral trade talks under the WTO, many WTO members are ready to place even greater emphasis on regional initiatives. Against this backdrop, this study compares rule-making provisions in regional trade agreements with those of the WTO in individual chapters covering ten specific areas: services, labour mobility, investment, competition policy, trade facilitation, government procurement, intellectual property rights, contingency protection, environment, and rules of origin. Three main questions are addressed: How far do RTAs go beyond existing multilateral trade rules in the WTO? Do they present a divergence from or a convergence with the multilateral system? What are the effects on non-members? It emerges clearly from the ten papers that precisely because they are both a sub-set of liberalisation and an exception to the most-favoured-nation (MFN) principle, RTAs have both positive and negative impacts. How these positive and negative elements play out is, accordingly, a central theme of this study. The principal purpose of this book is to clarify the relationship between regionalism and the multilateral trading system. It also aims to provide an analytical framework for WTO members' ongoing consideration of how best to manage that relationship and how to foster the complementarities between RTAs and the multilateral system.
The Fifth Edition of ADVANCED FINANCIAL ACCOUNTING continues its strong coverage of the topics, its well-known clarity of presentation, and its integrated coverage based on continuous case examples. The text is highly illustrated with complete presentations of worksheets, schedules, and financial statements so that students can see the development of each new topic. Inclusion of all recent FASB and GASB pronouncements provides a current and contemporary text for students preparing for the CPA examination. In the chapters covering consolidation subsequent to the date of combination, the three alternative methods of accounting for the parent's investment in the subsidiary are presented in each chapter (basic equity) and appendices (cost and fully adjusted equity) to provide the opportunity for adopters, and students, to cover the differences in the methods, and to see how the consolidated financial statements are the same regardless of the method the parent company uses to account for the investment.
As Georgia seeks to reinvent itself as a nation-state in the post-Soviet period, Georgian women are maneuvering, adjusting, resisting and transforming the new economic, social and political order. In Gender in Georgia, editors Maia Barkaia and Alisse Waterston bring together an international group of feminist scholars to explore the socio-political and cultural conditions that have shaped gender dynamics in Georgia from the late 19th century to the present. In doing so, they provide the first-ever woman-centered collection of research on Georgia, offering a feminist critique of power in its many manifestations, and an assessment of women’s political agency in Georgia.