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The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, ind...
This three-volume set of essays is dedicated to Alain Touwaide, known for his far-reaching investigations in fields such as ancient medicine, botany, pharmacy, texts and manuscripts, the classical tradition, translation, the history of science, ethnopharmacology, and plant therapies. The essays, penned by 80 international scholars and researchers and written in six languages, are grouped into three broad categories—Manuscripts, Plants, and Remedies—to reflect Alain’s main areas of research. Each category is broken into subgroups, such as manuscripts, texts, and science; botany; gardens, materia medica, pharmacy, drugs, archaeology, medical traditions, and continuity of scientific knowledge in the East and West. The papers reach across many fields of scholarship, science, and medicine and are, necessarily and fundamentally, trans-disciplinary, trans-chronological, and trans-geographic. These volumes are not so much a Festschrift as an approach to Alain’s work through many disciplines and methods, a discussion of the current status of each field, and an opening into new perspectives.
Fiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases – the neglected problem in tax treaty law Michael Lang Can tax treaty entitlement provisions for hybrid entities be refined? Dhruv Sanghavi Non-discrimination provisions in tax treaties Ajay Vohra Two to tango: a dance of substance and form Bijal Ajinkya Deconstructing Principal Purpose Test under Article 7 of MLI Mukesh Butani Preventing treaty abuse in the context of multilateral instrument Dinesh Kanabar and Saurabh Shah Taxation of digital economy – the journey, India and across the world Daksha Baxi Digitalisation of the economy: Our perspective on the OECD's Unified Approach Vikram Chand Refle...
This incisive book presents a critical analysis of contemporary issues in international taxation, considering the long-standing question of how best to tax income and consumption. Leading experts from across the globe explore the future of tax in a changing world, promoting a re-examination of fundamental issues in tax law and policy.
Includes entries for maps and atlases.