Spanish books in print in three volumes: authors, titles and subjects.
This book, comprising the proceedings and working documents of an annual seminar held in Milan in November 2014, provides a thorough analysis of the taxation of immovable properties. 0The analysis starts from a survey of the concept of “immovable property” in common and civil law jurisdictions and then considers how different approaches affected the taxation of income deriving therefrom. 0EU tax law issues are then taken into consideration, both from an income tax and VAT viewpoint. In particular, the income tax analysis provides an extensive examination of how taxation of immovable property applied by EU Member States may affect fundamental freedoms.
Riding the Bullet
Author: Stephen King
Publisher: Simon and Schuster
From international bestseller Stephen King the first ebook ever published—a novella about a young man who hitches a ride with a driver from the other side. Riding the Bullet is “a ghost story in the grand manner” from the bestselling author of Bag of Bones, The Girl Who Loved Tom Gordon, and The Green Mile—a short story about a young man who hitches a ride with a driver from the other side.
Tax procedure and tax fraud
Author: Marvin Joseph Garbis, Ronald B. Rubin, Patricia T. Morgan
Publisher: West Group
Author: Duncan Bentley
** Winner of the European Academic Tax Thesis Award** No government can be sustained without the ability to tax its citizens. Democratic societies typically guarantee, in varying forms and degrees, a basic set of taxpayer rights. These rights are essential in establishing an effective and reasonable taxation process. Author Duncan Bentleyand’s work argues that it is timely and beneficial to articulate a Model of taxpayersand’ rights as a guide to best practice in tax administration. It first finds a rationale for a Model in legal and rights theory and concludes that a Model is necessary, timely and a realistic option in the context of current developments in tax administration. Next, it articulates the principles that should underlie any Model. These are drawn from traditional analysis of tax systems and refined to provide a standard approach and interpretation. It is noted that the content of any Model will be determined in part by the approach taken to its interpretation. A classification of taxpayersand’ rights in the context of the type of enforcement underlying the rights provides the basis for a detailed analysis of enforcement mechanisms. The analysis is conducted in the light of recent developments in the application of constitutional law and alternative dispute resolution theory. The lionand’s share of this work comprises a detailed analysis and articulation of the primary and secondary legal and administrative rights that should be available to taxpayers in conjunction with a comprehensive framework of principles of good governance and good practice. A wide-ranging comparative analysis and synthesis of the substantial available literature in both law and other disciplines provides support for the articulation of a Model of taxpayersand’ rights. The Model is appropriate for use as a guide to best practice in tax administration. Professor Bentleyand’s book effectively tackles a host of important issues. The theory and framework of taxpayersand’ rights to provide support and reassurance for particular approaches to tax administration design; the updated principles for analysis of any tax system; the classification of taxpayersand’ rights so that they can understand why much tax administration and procedure operates in the way it does; the design of legislative mechanisms to assist in the design and drafting of tax administration; the design and implementation of dispute resolution systems in tax administration; specific detail on the powers and duties of tax administrators and how they should be exercised; the design and implementation of taxpayersand’ charters and other guidelines on taxpayersand’ rights; specific detail on the rules and procedures in tax administration, relating in any way to taxpayersand’ rights, and how they should be applied; and a clear and articulated standard of best practice in tax administration and governance for quality assurance purposes. In sum, this work will address a number of important issues faced by international tax professionals - including government officials, academics, and practitioners - in a way that is both instructive and constructive.
Author: Pippa Norris
Publisher: OUP Oxford
Critical Citizens: Global Support for Democratic Government analyses a series of interrelated questions. The first two are diagnostic: how far are there legitimate grounds for concern about public support for democracy world-wide? Are trends towards growing cynicism evident in the United States evident in many established and newer democracies? The second concern is analytical: what are the main political, economic, and cultural factors driving the dynamics of support for democratic government? The final questions are prescriptive: what are the consequences of this analysis and what are the implications for strengthening democratic governance? This book has brought together a distinguished group of international scholars who develop a global analysis of these issues that looks at trends in establishes and newer democracies as we approach the end of the twentieth century. It also presents the first results of the 1995-7 World Values Study as well as drawing on an extensive range of comparative empirical evidence. Challenging the conventional wisdom, this original and stimulating book concludes that accounts of a democratic `crisis' are greatly exaggerated. By the mid-1990s most citizens world-wide shared widespread aspirations to the ideals and principles of democratic government. At the same time there remains a marked gap between evaluations of the ideal and the practice of democracy. The public in many newer democracies in Central and Eastern Europe and in Latin America proved deeply critical of the performance of their governing regimes. And in many established democracies the 1980s saw a decline in public confidence in the core institutions of representative democracy including parliaments, the legal system, and political parties. The book considers the causes and consequences of the development of critical citizens. It will prove invaluable for those interested in comparative politics, public opinion, and the dynamics of the democratization process. ADVANCE PRAISE `The great democratic paradox of the 1990s is that it has simultaneously been the decade of democratization and the decade of growing distrust of democratic institutions. This volume admirably dissects the complex and multi-dimensional background of these conflicting trends, and presents a judicious evaluation of the grounds of optimism and pessimism—in which, fortunately, the former prevails.' AREND LIJPHART, University of California San Diego `Critical Citizens is the most comprehensive collection of comparative work on confidence in government and sources of public support for democracy. I strongly recommend it.' SEYMOUR MARTIN LIPSET, George mason University `Pippa Norris and her colleagues examine claims and counter-claims about the erosion of public confidence in democracy, describe the depth and dynamics of trust in government, and lay out a broad and differentiated approach to the phenomenon. They sort out the rather high degree of support for democracy from widespread uneasiness with the workings of instituions and with the behaviour of politicians. Their book is must reading for survey researchers and comparative students of democracy alike.' SIDNEY TARROW, Cornell University `This is the most impressive comparative study of how citizens in contemporay democracies relate to their governments. In an age of expanding democratic institutions around the globe, the authors of Critical Citizens capture the reader's interest and provide a masterful update on one of the critical issues of our time.' CHRISTOPHER J. ANDERSON, Binghamton University (SUNY) `It is the Civic Culture study 40 years later . . .Critical Citizens is a landmark comparative study of trends in attitudes toward nation, government regime, political institutions, and leaders, in some forty regionally well-distributed countries, bringing together the resaerch of a cross-national team of social scientists, led by Pippa Norris of the Harvard Kennedy School. It is full of theoretically interesting insights, as well as findings that have an important bearing on public policy.' GABRIEL ALMOND, Stanford
Tax Research Techniques
Author: Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Publisher: John Wiley & Sons
Tax Research Techniques provides a working knowledge of the methodology of implementation-based tax research. Drawing on the latest developments in online research, the authors reveal how to ask the right questions, organize the facts, locate and assess pertinent authority, and clearly communicate research findings. The Trusted Research Training Manual for Over 30 Years As tax laws and tax research methods have changed over the past three decades,Tax Research Techniques has been a trusted resource to guide students and practitioners alike to best practices for efficient tax research. This latest edition updates examples and illustrations to highlight changes in tax law and online tax research over the past several years. Tax Research Techniques will sharpen your knowledge of these five key tax research procedures: How to Get the Facts How to Ask Expert Questions How to Search for the Right Authority How to Resolve the Question How to Communicate Your Conclusions New and updated sections reflect the continuously evolving advances in the technology of Web-based research.
Author: Chris DiBona, Sam Ockman
Publisher: "O'Reilly Media, Inc."
Freely available source code, with contributions from thousands of programmers around the world: this is the spirit of the software revolution known as Open Source. Open Source has grabbed the computer industry's attention. Netscape has opened the source code to Mozilla; IBM supports Apache; major database vendors haved ported their products to Linux. As enterprises realize the power of the open-source development model, Open Source is becoming a viable mainstream alternative to commercial software.Now in Open Sources, leaders of Open Source come together for the first time to discuss the new vision of the software industry they have created. The essays in this volume offer insight into how the Open Source movement works, why it succeeds, and where it is going.For programmers who have labored on open-source projects, Open Sources is the new gospel: a powerful vision from the movement's spiritual leaders. For businesses integrating open-source software into their enterprise, Open Sources reveals the mysteries of how open development builds better software, and how businesses can leverage freely available software for a competitive business advantage.The contributors here have been the leaders in the open-source arena: Brian Behlendorf (Apache) Kirk McKusick (Berkeley Unix) Tim O'Reilly (Publisher, O'Reilly & Associates) Bruce Perens (Debian Project, Open Source Initiative) Tom Paquin and Jim Hamerly (mozilla.org, Netscape) Eric Raymond (Open Source Initiative) Richard Stallman (GNU, Free Software Foundation, Emacs) Michael Tiemann (Cygnus Solutions) Linus Torvalds (Linux) Paul Vixie (Bind) Larry Wall (Perl) This book explains why the majority of the Internet's servers use open- source technologies for everything from the operating system to Web serving and email. Key technology products developed with open-source software have overtaken and surpassed the commercial efforts of billion dollar companies like Microsoft and IBM to dominate software markets. Learn the inside story of what led Netscape to decide to release its source code using the open-source mode. Learn how Cygnus Solutions builds the world's best compilers by sharing the source code. Learn why venture capitalists are eagerly watching Red Hat Software, a company that gives its key product -- Linux -- away.For the first time in print, this book presents the story of the open- source phenomenon told by the people who created this movement.Open Sources will bring you into the world of free software and show you the revolution.
"Society Must Be Defended"
Author: Michel Foucault, Mauro Bertani, Alessandro Fontana, Francois Ewald
Exploring the interrelationship between war and politics, a series of lectures by the late French philosopher traces the evolution of a new understanding of society and its relation to war, revealing war as the permanent basis of all institutions of power. Reprint. 15,000 first printing.
Religion in Public Spaces
Author: Silvio Ferrari, Sabrina Pastorelli
This timely volume discusses the much debated and controversial subject of the presence of religion in the public sphere. The book is divided in three sections. In the first the public/private distinction is studied mainly from a theoretical point of view, through the contributions of lawyers, philosophers and sociologists. In the following sections their proposals are tested through the analysis of two case studies, religious dress codes and places of worship. These sections include discussions on some of the most controversial recent cases from around Europe with contributions from some of the leading experts in the area of law and religion. Covering a range of very different European countries including Turkey, the UK, Italy and Bulgaria, the book uses comparative case studies to illustrate how practice varies significantly even within Europe. It reveals how familiarization with religious and philosophical diversity in Europe should lead to the modification of legal frameworks historically designed to accommodate majority religions. This in turn should give rise to recognition of new groups and communities and eventually, a more adequate response to the plurality of religions and beliefs in European society.
The modern state, however we conceive of it today, is based on a pattern that emerged in Europe in the period from 1100 to 1600. Inspired by a lifetime of teaching and research, On the Medieval Origins of the Modern State is a classic work on what is known about the early history of the European state. This short, clear book book explores the European state in its infancy, especially in institutional developments in the administration of justice and finance. Forewords from Charles Tilly and William Chester Jordan demonstrate the perennial importance of Joseph Strayer's book, and situate it within a contemporary context. Tilly demonstrates how Strayer’s work has set the agenda for a whole generation of historical analysts, not only in medieval history but also in the comparative study of state formation. William Chester Jordan's foreword examines the scholarly and pedagogical setting within which Strayer produced his book, and how this both enhanced its accessibility and informed its focus on peculiarly English and French accomplishments in early state formation.
The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look at existing OECD positions on these issues.
Virtue has been rediscovered in the United States as a subject of public debate and of philosophical inquiry. Politicians from both parties, leading intellectuals, and concerned citizens from diverse backgrounds are addressing questions about the content of our character. William Bennett's moral guide for children, A Book of Virtues, was a national bestseller. Yet many continue to associate virtue with a prudish, Victorian morality or with crude attempts by government to legislate morals. Peter Berkowitz clarifies the fundamental issues, arguing that a certain ambivalence toward virtue reflects the liberal spirit at its best. Drawing on recent scholarship as well as classical political philosophy, he makes his case with penetrating analyses of four central figures in the making of modern liberalism: Hobbes, Locke, Kant, and Mill. These thinkers are usually understood to have neglected or disparaged virtue. Yet Berkowitz shows that they all believed that government resting on the fundamental premise of liberalism--the natural freedom and equality of all human beings--could not work unless citizens and officeholders possess particular qualities of mind and character. These virtues, which include reflective judgment, sympathetic imagination, self-restraint, the ability to cooperate, and toleration do not arise spontaneously but must be cultivated. Berkowitz explores the various strategies the thinkers employ as they seek to give virtue its due while respecting individual liberty. Liberals, he argues, must combine energy and forbearance, finding public and private ways to support such nongovernmental institutions as the family and voluntary associations. For these institutions, the liberal tradition powerfully suggests, play an indispensable role not only in forming the virtues on which liberal democracy depends but in overcoming the vices that it tends to engender. Clearly written and vigorously argued, this is a provocative work of political theory that speaks directly to complex issues at the heart of contemporary philosophy and public discussion. New Forum Books makes available to general readers outstanding, original, interdisciplinary scholarship with a special focus on the juncture of culture, law, and politics. New Forum Books is guided by the conviction that law and politics not only reflect culture, but help to shape it. Authors include leading political scientists, sociologists, legal scholars, philosophers, theologians, historians, and economists writing for nonspecialist readers and scholars across a range of fields. Looking at questions such as political equality, the concept of rights, the problem of virtue in liberal politics, crime and punishment, population, poverty, economic development, and the international legal and political order, New Forum Books seeks to explain--not explain away--the difficult issues we face today.