The North American Mosaic

The North American Mosaic

Author: Commission for Environmental Cooperation (Montréal, Québec). Secretariat

Publisher:

Published: 2001

Total Pages: 240

ISBN-13:

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The North American Mosaic has four overarching features. First, it is, to the extent feasible, based on comparable information on the status and trends of major indicators of the state of the environment in Canada,Mexico, and the United States. Second, the report confirms that these three countries together make up an incredibly complex, dynamic, and interconnected ecosystem in which humans play a dominant and decisive role. Third, the report raises important and sometimes disquieting questions concerning the sustainability of some current trends. Finally, the report is a reminder that our economic, social, and physical well-being are utterly dependent on the life-sustaining services provided by nature. This report emphasizes the importance of developing mutually compatible economic, social, and environmental goals and policies across the three-country region.


REEAE. Reglamento de eficiencia energética en instalaciones alumbrado exterior

REEAE. Reglamento de eficiencia energética en instalaciones alumbrado exterior

Author: MORENO GIL, JOSÉ

Publisher: Ediciones Paraninfo, S.A.

Published: 2009-11-01

Total Pages: 312

ISBN-13: 8428332010

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Edición comentada, exhaustivamente y a color, del nuevo Reglamento de Eficiencia Energética. Además de incluir el propio Reglamento, recopila en un solo manual toda la información técnica y legal complementaria, necesaria para su estudio en profundidad.


Guía práctica de eficiencia energética en alumbrado exterior

Guía práctica de eficiencia energética en alumbrado exterior

Author: Josep Valero Lara

Publisher: Ediciones Experiencia

Published: 2009-04-10

Total Pages: 158

ISBN-13: 8415179596

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La presente Guía facilita la comprensión del nuevo Reglamento de Eficiencia Energética en alumbrado exterior. Cuya finalidad es establecer las condiciones de diseño, ejecución y mantenimiento a las que debe ajustarse este tipo de instalaciones, al objeto de mejorar la eficiencia y ahorro energético. Esta normativa básica, pionera e innovadora en el ámbito de la Unión Europea, complementa el Reglamento Electrotécnico para Baja Tensión, de forma que ambos conjuntamente regulan en su totalidad las instalaciones de alumbrado exterior


Sixty Years of Science at UNESCO, 1945-2005

Sixty Years of Science at UNESCO, 1945-2005

Author: Unesco

Publisher: UNESCO

Published: 2006

Total Pages: 698

ISBN-13: 9789231040054

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Written by historians and scientists from all over the world as well as by former and active staff members, this publication gives an inside perspective on the role played by UNESCO in the history of international scienctific co-operation over the past six decades. It is divided into six sections under the headings of: setting the scene, 1945-1965; basic sciences and engineering; environmental sciences; science and society; overviews and analyses; and looking ahead. It also features a list of chronological milestones during this 60-year period.


Tax Challenges Arising from Digitalisation – Interim Report 2018

Tax Challenges Arising from Digitalisation – Interim Report 2018

Author: Collectif

Publisher: OECD

Published: 2018-05-29

Total Pages: 260

ISBN-13: 9264301763

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This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.


Permanent Establishment

Permanent Establishment

Author: Arvid Aage Skaar

Publisher: Kluwer Law International B.V.

Published: 2020-06-19

Total Pages: 999

ISBN-13: 9403520647

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A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.