Discussion Drafts
Author: United States. Congress. House. Committee on Rules. Task Force on the Budget Process
Publisher:
Published: 1984
Total Pages: 172
ISBN-13:
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Author: United States. Congress. House. Committee on Rules. Task Force on the Budget Process
Publisher:
Published: 1984
Total Pages: 172
ISBN-13:
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Publisher:
Published: 2013
Total Pages: 256
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Health
Publisher:
Published: 2008
Total Pages: 320
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Energy and Air Quality
Publisher:
Published: 2008
Total Pages: 120
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on Ways and Means
Publisher:
Published: 1990
Total Pages: 444
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Energy and Power
Publisher:
Published: 2011
Total Pages: 256
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on the Judiciary. Subcommittee on Monopolies and Commercial Law
Publisher:
Published: 1983
Total Pages: 632
ISBN-13:
DOWNLOAD EBOOKAuthor: Kasper Dziurdź
Publisher: Kluwer Law International B.V.
Published: 2019-07-23
Total Pages: 715
ISBN-13: 9403509120
DOWNLOAD EBOOKNon-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; the MFN and NT rules under the GATT and GATS; the meaning of ‘likeness’ and ‘less favourable treatment’; claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin capitalisation rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and integrating a justification defence into any stage of a non-discrimination analysis. The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model. Drawing on over a half-century of case law in both areas of practice, this comprehensive study of the non-discrimination rules under WTO law and international tax law will be invaluable in systematically solving cases of tax discrimination under Article 24 of the OECD Model and putting forward arguments at any stage of a WTO analysis. Policymakers will benefit from the author’s clear explanation of how national law should comply with international obligations. Also, taxpayers’ advisers will proceed confidently in claims of tax treaty discrimination, and academics will discover an incomparable overview and analysis of anti-discrimination rules in international trade law and double taxation conventions.
Author: Ross A. Seligman
Publisher: Springer Nature
Published: 2020-04-13
Total Pages: 129
ISBN-13: 3030428788
DOWNLOAD EBOOKThis book is a step-by-step guide for instructors on how to teach a psychology research methods course at the undergraduate or graduate level. It provides various approaches for teaching the course including lecture topics, difficult concepts for students, sample labs, test questions, syllabus guides and policies, as well as a detailed description of the requirements for the final experimental paper. This book is also supplemented with anecdotes from the author’s years of experience teaching research methods classes. Chapters in this book include information on how to deliver more effective lectures, issues you may encounter with students, examples of weekly labs, tips for teaching research methods online, and much more. This book is targeted towards the undergraduate or graduate professor who has either not yet taught research methods or who wants to improve his or her course. Using step by step directions, any teacher will be able to follow the guidelines found in this book that will help them succeed. How to Teach a Course in Research Methods for Psychology Students is a valuable resource for anyone teaching a quantitative research methods course at the college or university level.
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
Published: 1984
Total Pages: 36
ISBN-13:
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