This book provides an insight into commercial relations between large economies and Small States, the benefits of regional integration, the role of Small States as financial centres as well as B2B and State to State dispute resolution involving Small States.
This book provides a detailed assessment of current approaches to transfer pricing in the context of small- and middle-sized enterprises (SMEs), including the newest update of Transfer Pricing Guidelines from 10 July 2017.
This book is an outcome of the symposium "e;Towards Earth Friendly Use of Resources and Energy,"e; organized by the Nagoya University Center of Excellence Program "e;From Earth System Science to Basic and Clinical Environmental Studies"e; and presents papers by four eminent researchers.
This timely reference analyzes the rationale, impact, and feasibility of taxation of sugar-sweetened beverages (SSBs) as a public health measure to contribute curbing obesity and diabetes rates, specifically in Canada.
In this book, experts discuss how German real estate values have remained stable throughout the financial crisis, even though transaction volumes have been very volatile since 2005.
This book introduces andcontextualizes the revised and strengthened legislation on the laundering ofcriminal funds mandated by the European Union on the 20th May 2015.
This book brings together the work of researchers in Eastern and Western Europe, who analyze competitiveness, social exclusion and sustainability from a range of perspectives.
This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society.
This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting.
The Fund Reporting Cloud(R) has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task.
The People's Republic of China's tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation's rise to the world's fastest-growing major economy.
The original theory of capital cost and capital structure put forward by Nobel Prize Winners Modigliani and Miller has since been modified by many authors, and this book discusses some of them.
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State.
This proceedings volume contains research trends, issues and developments in global economics and management with particular focus on the digital postindustrial economy-Economy 4.
This book analyses the reform of Greece's public revenue administration promoted by its international lenders under the successive bailout agreements put in place since 2010.
The book presents high-quality research papers presented at the 1st AUE International research conference, AUEIRC 2017, organized by the American University in the Emirates, Dubai, held on November 15th-16th, 2017.
This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied.
The Tax Aspects of Acquiring a Business is a guide written to the tax considerations that must be weighed when acquiring an existing business, whether the business is conducted as a proprietorship, partnership, Limited Liability Company, S corporation, or a C corporation.