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  • 1
    UID:
    (DE-627)1790943760
    Format: 1 Online-Ressource (19 p)
    Series Statement: 11 NUJS L. Rev. 1 (2018)
    Content: This article is written at a critical time when countries across the world are meaning to design effective ways to tackle the international tax challenges posed by digital economy. Although the Organisation for Economic Co-operation and Development's final report on base erosion and profit shifting Action 1 discusses some of the key challenges, it does not provide concrete solutions or recommendations for world governments to act upon. We note that the traditional international tax rules governing source-based taxation of business profits of foreign enterprises need to be reconceptualised in view of the recent advancements in information and communication technology. This could be done by supplementing the current “physical nexus” rule stipulated in the permanent establishment article of tax treaties with a new nexus to tax based on “significant economic presence”. We recommend two Options that countries can consider while drawing this new nexus
    Note: Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 1, 2018 erstellt
    Language: English
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  • 2
    UID:
    (DE-627)166343347X
    ISSN: 1753-8432
    In: International journal of procurement management, Genève : Inderscience Enterprises Ltd., 2007, 11(2018), 6, Seite 667-683, 1753-8432
    In: volume:11
    In: year:2018
    In: number:6
    In: pages:667-683
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 3
    UID:
    (DE-627)184039305X
    Format: 1 Online-Ressource (3 p)
    Content: Which article of the U.K.–South Africa tax treaty—Article 7, on business profits, or Article 14, on income from employment—applies for the purpose of allocating taxing rights in respect of remuneration for services provided by a diver in the U.K. under a contract of employment? This was the moot issue that the U.K. Supreme Court recently decided upon in the case of Fowler v. Commissioners for Her Majesty’s Revenue & Customs (Fowler)
    Note: In: BLOOMBERG, BUREAU OF NATIONAL AFFAIRS, INC. (2020) , Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 30, 2020 erstellt
    Language: English
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  • 4
    Book
    Book
    Stanford, Calif. : Stanford University, Department of Computer Science
    UID:
    (DE-627)32556132X
    Format: XIV, 199 S
    Series Statement: Report STAN-CS-TR 99-1627
    Note: Zugl.: Stanford, Univ., Diss., 1999
    Language: English
    Keywords: Hochschulschrift
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  • 5
    Book
    Book
    California : Ten speed press
    UID:
    (DE-603)520565738
    Format: XIII, 129 Seiten , Illustrationen
    Edition: First edition
    ISBN: 9781984857989
    Series Statement: a Stanford d.school guide
    Additional Edition: Erscheint auch als Online-Ausgabe 9781984857996
    Language: English
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  • 6
    UID:
    (DE-627)891263578
    ISSN: 1753-8432
    In: International journal of procurement management, Genève : Inderscience Enterprises Ltd., 2007, 9(2016), 6, Seite 684-700, 1753-8432
    In: volume:9
    In: year:2016
    In: number:6
    In: pages:684-700
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 7
    UID:
    (DE-627)1816131350
    ISSN: 1473-4257
    Content: The first National Bioethics Conference in India was held from 25 to 27 November 2005 at the YMCA and Rail Nikunj, in Mumbai, India, under the aegis of the Indian Journal of Medical Ethics. Twenty institutions from all over the country participated in organising the conference, including All India Institute of Medical Sciences from Delhi, King Edward Memorial Hospital, Forum for Medical Ethics Society and Jaslok Hospital from Mumbai, National AIDS Research Institute from Pune, Institute of Legal Medicine from Chennai, and Christian Medical College from Vellore among others. More than 400 delegates from all over the world attended the conference. It was interesting to see that the participants were from different areas of healthcare delivery, …
    In: Journal of medical ethics, London : BMJ Publ., 1975, 32(2006), 9, Seite 558, 1473-4257
    In: volume:32
    In: year:2006
    In: number:9
    In: pages:558
    Language: English
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 8
    UID:
    (DE-627)1836262973
    Format: 1 Online-Ressource (17 p)
    Content: In India, T.K.Rangarajan v. Government of Tamil Nadu and others is the latest division bench judgment delivered by the Supreme Court (“SC”) on the constitutionality of the legislation restricting right to strike of government employees in India. Here, the SC validated the dismissal of government employees by the Tamil Nadu Government and echoed All India Bank Employees’ Association v. National Industrial Tribunal and others and Kameshwar Prasad v. State of Bihar to say that there is no fundamental right to strike under the Indian Constitution. The SC went on to say that so far as the government employees are concerned – there is no moral, legal or fundamental right to strike. This paper highlights the patent loopholes in T. K. Rangarajan, reassesses it from a comparative perspective and presents the uncertainty in judicial approach towards this sensitive issue of strike. In doing so, it also revisits the previous judgments of Indian constitutional courts and uses Kameshwar Prasad and B. R. Singh and others v. Union of India to conclude that there is a fundamental right to strike under the Indian Constitution.Needless to say, on several occasions the superior courts in India had sought for a uniform constitutional answer to the question whether right to strike is at all a right, if not a fundamental right and if yes, where does it derive its validity from. Although the recognition of right to strike as a statutory right for non-government employees’ is well settled , there still lacks patent unanimity in judicial reasoning over its constitutional status. The dilemma over according right to strike a fundamental status had also troubled the constitutional courts in South Africa , U.S., Canada, among others’. The only difference is that while Indian judiciary is still struggling to come up with a constitutionally sound response, or at least seems to be doing so, some of its foreign counterparts have not only recognized and accepted this right but have also read it into the core principles of an ideal democracy through their comparative discourse on the significance of equality, individual autonomy, and dignity in human life. In addressing the above issues, the paper is divided into four small parts. The authors here first, emphasize upon the different international human rights covenants and conventions, particularly the International Labour Organization to argue for international recognition of a fundamental right to strike and secondly attempt to compare and analyze different constitutional provisions among the selected countries viz. U.S., Canada and South Africa to elaborate upon the reasoning the constitutional courts have advanced in the conclusive determination of the issues surrounding right to strike. Thirdly, we argue for the constitutionalisation of right to strike by employing the comparative constitutional analysis which is to act as a guiding course of action for the Indian constitutional courts. Fourthly, as a part of the conclusion we also underscore the inadequate appraisal and replication of these foreign decisions by Indian courts and argue in favour of the incorporation of “comparative constitutionalism” in the adjudication of issues of “constitutional importance” so that our principles do not conflict with the international norms and standards so far as the examination of the validity of the right to go on a strike is concerned
    Note: In: NLIU Law Review, 2011 , Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 5, 2011 erstellt
    Language: English
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  • 9
    Online Resource
    Online Resource
    Saarbrücken : LAP LAMBERT Academic Publishing
    UID:
    (DE-101)1137055987
    Format: Online-Ressourcen, 72 Seiten
    Edition: 1. Auflage
    ISBN: 9783330350649 , 3330350644
    Note: Lizenzpflichtig. - Vom Verlag als Druckwerk on demand und/oder als E-Book angeboten
    Language: English
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  • 10
    UID:
    (DE-604)BV042454015
    Format: 162 S. , graph. Darst.
    Edition: 1. ed.
    ISBN: 9788192853741
    Language: English
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