EC Free Movement of Capital Corporate Income Taxation and Third Countries

Author: Daniël S. Smit
Publisher:
ISBN: 9789041127105
Format: PDF
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Free movement of capital is at the heart of the Single Market and is one of its four freedoms . It enables integrated, open, competitive and efficient European financial markets and services. For citizens it means the ability to perform many operations abroad, as diverse as opening bank accounts, buying shares in non-domestic companies, investing where the best return is, and purchasing real estate. For companies it principally means being able to invest in and own other European companies and take an active part in their management. With all its benefits, the free movement of capital brings with it an array of thorny issues. This timely work explores several of the most critical, focusing on the practical ability of national law to satisfy the relevant EU requirements"

Fiscal Sovereignty of the Member States in an Internal Market

Author: Jacobus Johannes Maria Jansen
Publisher: Kluwer Law International
ISBN: 9041134034
Format: PDF, ePub, Docs
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Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to exercise these powers consistent with superseding Community law. In other words, the Member States are not wholly autonomous. This in turn creates serious tensions. This timely resource covers a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.

Fundamentals of EU VAT Law

Author: Ad van Doesum
Publisher:
ISBN: 9789041170163
Format: PDF, ePub
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What's in this book: The systematic presentation covers such issues and topics as the following: sources of EU VAT law, including principles derived from CJEU case law; principles underlying the EU VAT system; relations among the layers of VAT law - primary and secondary EU law, national law; how to apply the VAT legislation and case law; allocation of taxing rights (place of supply rules); invoicing requirements and other administrative obligations; exemptions, VAT rates and the taxable amount; the right of deduction of input VAT; intra-Community transactions, importation and exportation; immovable property; and how far a national court must and can go in interpreting national provisions in the light of the VAT Directive and the principles underlying the VAT system. The book follows the structure of the VAT Directive/VAT determination scheme, with additional topical chapters on immovable property, intra-Community transactions, and importation and exportation of goods. Furthermore, a comprehensive analysis of VAT rules based on real-life examples deduced from EU case law is presented, thereby illustrating the functioning of the EU VAT system.

The Global Competitiveness Report 2004 2005

Author: Michael E. Porter
Publisher: Palgrave Macmillan
ISBN: 9781403949134
Format: PDF, Docs
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The World Economic Forum's annual Global Competitiveness Report evaluates the potential for sustained economic growth of over 100 economies and ranks them accordingly. Since it first release in 1979, the Report has become the most authoritative and comprehensive study of its type. The 2004-2005 Report Contains: *Detailed country competitiveness provides of 104 economies *Data tables for survey and hard data variable ranking profiled economies *Complementary global rankings: the Growth Competitiveness Index (GCI) and the Business Competitiveness Index (BCI), measuring growth and productivity respectively *Exclusive Data from the Executive Onion Survey, with over 8,700 responses from business leaders worldwide. Produced in collaboration with a distinguished group of international scholars and a global network of over 100 leading national research institutes and business organizations, the Report also showcases the latest thinking and research on issues of immediate relevance for business leaders and policy-makers.

Edible Insects

Author: Arnold van Huis
Publisher: Food & Agriculture Org
ISBN: 9789251075951
Format: PDF, Kindle
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Edible insects have always been a part of human diets, but in some societies there remains a degree of disdain and disgust for their consumption. Insects offer a significant opportunity to merge traditional knowledge and modern science to improve human food security worldwide. This publication describes the contribution of insects to food security and examines future prospects for raising insects at a commercial scale to improve food and feed production, diversify diets, and support livelihoods in both developing and developed countries. Edible insects are a promising alternative to the conventional production of meat, either for direct human consumption or for indirect use as feedstock. This publication will boost awareness of the many valuable roles that insects play in sustaining nature and human life, and it will stimulate debate on the expansion of the use of insects as food and feed.

Effective Crisis Response and Openness

Author: Simon J. Evenett
Publisher: CEPR
ISBN: 1907142010
Format: PDF, ePub, Docs
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The world has now faced the most severe global economic crisis since the Great Depression of the 1930s. Governments have responded to the crisis with many initiatives, often with implications for the openness of their national economies to global markets. While the primary objectives have been to support demand and thus economic activity and employment, recognition of cross-border spillovers has led to calls for international cooperation and to refrain from beggar-thy-neighbour measures. Arguably these calls have been heard. Efforts have been made to coordinate policy responses, through the G20 and other fora. As recovery becomes an ever greater prospect in late 2009, the question arises as to whether current, primarily non-binding inter-governmental cooperation will be sustained. Protectionist pressures may increase as trade recovers, imports into markets expand, and job growth still lags. Also, many governments are left with little margin for manoeuvre in fiscal and monetary policy, and in the event of an economic relapse, trade and industrial policies threaten to become the default stop-gap. The purpose of this book is to examine the ways in which the existing manifestations of openness, including binding international accords, have constrained or enhanced the options available to national policymakers during the crisis and influenced the degree, and potentially even the effectiveness, of cross-border cooperation. By examining state responses during the crisis in a number of distinct policy domains, the different chapters reveal potential complementarities and tensions as governments seek to tackle sharp national recessions while being mindful of the growing role that the international dimension has played in influencing national economies in an era of globalization.

Educating for Sustainability in Primary Schools

Author: Neil Taylor
Publisher: Springer
ISBN: 9463000461
Format: PDF, Mobi
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Education for Sustainability is a key priority in today’s schools, as our society seeks to find a balance between environmental, social, cultural, political and economic imperatives that affect our future. As young children will become the next generation of adults, it is vital that they are educated about sustainability issues, so that they can learn to make informed decisions and take positive action for a sustainable world. Teachers are ideally placed to educate for sustainability issues, and indeed have a responsibility to do so. However, they often lack support and experience in this area, and constraints of current curriculum priorities can inhibit Education for Sustainability being taught effectively in many classrooms. Educating for Sustainability in Primary Schools: Teaching for the Future addresses this problem by showing how Education for Sustainability can be developed within and across all areas of the primary curriculum in the Australian and New Zealand contexts. The book provides a range of educational approaches and examples of activities to support teachers in addressing national requirements for teaching the major primary curriculum learning areas, while simultaneously educating for sustainability. This integrative approach to primary education can promote knowledge of, positive attitudes towards and suitable action for sustainability in relevant, meaningful, enjoyable and creative ways. This book is a valuable resource for all primary teachers who wish to make a real difference to educating children for the future.