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| Author | : F. Vincent |
| Publisher | : |
| Total Pages | : |
| Release | : 2019 |
| Genre | : |
| ISBN | : |
In this article, the authors, all former competent authority or APA officials from their respective governments, share their views on the mutual agreement procedure process and its future.
| Author | : Stavros Brekoulakis |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 538 |
| Release | : 2016-06-24 |
| Genre | : Law |
| ISBN | : 9041170065 |
The School of International Arbitration of the Centre for Commercial Law Studies at Queen Mary University of London celebrated its 30th anniversary in April 2015 with a major conference featuring presentations by 35 international arbitration practitioners and scholars from many countries representing a variety of legal systems. This volume has emerged from that conference. What is striking is not only the range and diversity of the topics examined but also the emergence of new subjects for examination, demonstrating that arbitration law and practice do not stand still but are constantly evolving. The issues and topics covered include the following: - Evolution of case law and practice in international arbitration; - The concept and autonomy of arbitral award; - Parties in international arbitration; - Parallel proceedings in international arbitration; - Court review of arbitration awards; - Geographic expansion of international arbitration; - Counsel regulation and conflicts disclosures; - The use of technology in international arbitration; - Teaching and research in international arbitration. This superbly organised and edited volume, like earlier conference volumes from the School of International Arbitration, is sure to be welcomed and acclaimed, and like them will prove of lasting value.
| Author | : Institute of Medicine |
| Publisher | : National Academies Press |
| Total Pages | : 159 |
| Release | : 2012-12-20 |
| Genre | : Medical |
| ISBN | : 0309262011 |
In 1996, the Institute of Medicine (IOM) released its report Telemedicine: A Guide to Assessing Telecommunications for Health Care. In that report, the IOM Committee on Evaluating Clinical Applications of Telemedicine found telemedicine is similar in most respects to other technologies for which better evidence of effectiveness is also being demanded. Telemedicine, however, has some special characteristics-shared with information technologies generally-that warrant particular notice from evaluators and decision makers. Since that time, attention to telehealth has continued to grow in both the public and private sectors. Peer-reviewed journals and professional societies are devoted to telehealth, the federal government provides grant funding to promote the use of telehealth, and the private technology industry continues to develop new applications for telehealth. However, barriers remain to the use of telehealth modalities, including issues related to reimbursement, licensure, workforce, and costs. Also, some areas of telehealth have developed a stronger evidence base than others. The Health Resources and Service Administration (HRSA) sponsored the IOM in holding a workshop in Washington, DC, on August 8-9 2012, to examine how the use of telehealth technology can fit into the U.S. health care system. HRSA asked the IOM to focus on the potential for telehealth to serve geographically isolated individuals and extend the reach of scarce resources while also emphasizing the quality and value in the delivery of health care services. This workshop summary discusses the evolution of telehealth since 1996, including the increasing role of the private sector, policies that have promoted or delayed the use of telehealth, and consumer acceptance of telehealth. The Role of Telehealth in an Evolving Health Care Environment: Workshop Summary discusses the current evidence base for telehealth, including available data and gaps in data; discuss how technological developments, including mobile telehealth, electronic intensive care units, remote monitoring, social networking, and wearable devices, in conjunction with the push for electronic health records, is changing the delivery of health care in rural and urban environments. This report also summarizes actions that the U.S. Department of Health and Human Services (HHS) can undertake to further the use of telehealth to improve health care outcomes while controlling costs in the current health care environment.
| Author | : Kuldeep Sharma |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 252 |
| Release | : 2021-07-19 |
| Genre | : Law |
| ISBN | : 9403535520 |
Advance pricing agreements or arrangements (APAs) are designed as a dispute prevention mechanism for transfer pricing related issues and provide certainty to taxpayers on taxation of cross-border transactions. Since the APA procedure was introduced by tax authorities in the late 1980s, it has gradually taken hold worldwide and evolved along several dimensions with important characteristics. This book, the first exclusively dedicated to the global APA regime, provides a comprehensive, in-depth discussion of the APA concepts and procedures in twenty-five jurisdictions across Europe, Asia, Asia Pacific, North America, South America and Africa, noting the particular genesis, features, and progress made under each programme. The analysis covers such elements as the following: the types of APAs and their characteristics; the main steps involved in an APA process; key advantages of APA programme and comparative study of the APA as a preferred dispute prevention mechanism over other dispute resolution mechanisms; key issues observed and in practice by various APA authorities worldwide inter alia involving, cost base of captive entities, resolution of transfer pricing issues involving intangibles, location savings, joint site visits, attribution of profits to PEs, APAs for small businesses, abbreviated procedure for renewal of APAs, significance of economic nexus prior to the grant of APAs and other relevant issues; exchange of APA rulings equip tax authorities to quickly identify risk areas so as to curb Base Erosion and Profits Shifting (BEPS), which augurs well for the APA programme and is another milestone in its evolution process; APAs provide jurisdictions with an excellent platform to fostering a non-adversarial tax regime. The author includes an extended case study of India’s APA programme, highlighting some of its conspicuous elements with equal focus on certain special characteristics of APAs in Australia, Canada, France, Germany, Ireland, Korea, The Netherlands, Poland, UK and the United States. Factors influencing speedier processing and suggestions on further improvement of APA programmes are also included. Numerous tables and figures illustrate all aspects associated with APAs. With more economies opening up and the worldwide implementation of the OECD/G20 BEPS Action Reports in an endeavour to combat BEPS, access and recourse to APAs is sure to grow. This invaluable book will enable tax administrations to learn from each other’s experiences and help to prevent costly and time-consuming transfer pricing audits and litigation for multinational enterprises. The book will be welcomed by revenue officials, professionals, and advisors concerned with international taxation, as well as by tax law academics.
| Author | : Robert Axelrod |
| Publisher | : Basic Books |
| Total Pages | : 258 |
| Release | : 2009-04-29 |
| Genre | : Business & Economics |
| ISBN | : 0786734884 |
A famed political scientist's classic argument for a more cooperative world We assume that, in a world ruled by natural selection, selfishness pays. So why cooperate? In The Evolution of Cooperation, political scientist Robert Axelrod seeks to answer this question. In 1980, he organized the famed Computer Prisoners Dilemma Tournament, which sought to find the optimal strategy for survival in a particular game. Over and over, the simplest strategy, a cooperative program called Tit for Tat, shut out the competition. In other words, cooperation, not unfettered competition, turns out to be our best chance for survival. A vital book for leaders and decision makers, The Evolution of Cooperation reveals how cooperative principles help us think better about everything from military strategy, to political elections, to family dynamics.
| Author | : Yariv Brauner |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 416 |
| Release | : 2020-12-25 |
| Genre | : Law |
| ISBN | : 1788975375 |
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
| Author | : G. S. Isserson |
| Publisher | : |
| Total Pages | : 111 |
| Release | : 2013 |
| Genre | : Military art and science |
| ISBN | : 9780989137232 |
| Author | : Donald R. Prothero |
| Publisher | : Columbia University Press |
| Total Pages | : 464 |
| Release | : 2009-07-01 |
| Genre | : Science |
| ISBN | : 0231518323 |
Donald R. Prothero's science books combine leading research with first-person narratives of discovery, injecting warmth and familiarity into a profession that has much to offer nonspecialists. Bringing his trademark style and wit to an increasingly relevant subject of concern, Prothero links the climate changes that have occurred over the past 200 million years to their effects on plants and animals. In particular, he contrasts the extinctions that ended the Cretaceous period, which wiped out the dinosaurs, with those of the later Eocene and Oligocene epochs. Prothero begins with the "greenhouse of the dinosaurs," the global-warming episode that dominated the Age of Dinosaurs and the early Age of Mammals. He describes the remarkable creatures that once populated the earth and draws on his experiences collecting fossils in the Big Badlands of South Dakota to sketch their world. Prothero then discusses the growth of the first Antarctic glaciers, which marked the Eocene-Oligocene transition, and shares his own anecdotes of excavations and controversies among colleagues that have shaped our understanding of the contemporary and prehistoric world. The volume concludes with observations about Nisqually Glacier and other locations that show how global warming is happening much quicker than previously predicted, irrevocably changing the balance of the earth's thermostat. Engaging scientists and general readers alike, Greenhouse of the Dinosaurs connects events across thousands of millennia to make clear the human threat to natural climate change.
| Author | : Miroslav N. Jovanović |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 732 |
| Release | : 2015-05-29 |
| Genre | : Business & Economics |
| ISBN | : 1781954534 |
The dissipating multilateral trading system and splintering in a number of trading blocs and arrangements has been one of the most important issues in international economics, particularly after the establishment of the World Trade Organisation in 1995.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 2289 |
| Release | : 2015-10-30 |
| Genre | : |
| ISBN | : 9264239081 |
This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014.
