Transfer pricing methods

an appications guide

PART ONE: UNDERSTANDING TRANSFER PRICING. Chapter 1. Practical Aspects of Transfer Pricing. Chapter 2. Business Facets of Transfer Pricing. Chapter 3. General Principles and Guidelines. Chapter 4. Transfer Pricing Basics. PART TWO: APPLYING SPECIFIC TRANSFER TECHNIQUES. Chapter 5. Comparable Uncontrolled Price Method, Resale Price Method ...

Convenio para evitar la doble imposición internacional entre España y México

Las implicaciones bilaterales entre España y México han sufrido un notable incremento desde la entrada en vigor del Tratado de Libre Comercio entre México y la Unión Europea. Hay que tener presente que México es el primer mercado potencial de España en Latinoamérica, y las ...

Fiscalidad Internacional

XLVIII Semana de Estudios de Derecho Financiero Madrid, 5 al 8 de noviembre de 2001

La XLVIII Semana de Estudios de Derecho Financiero se celebró en Madrid durante los días 5 al 8 de Noviembre de 2001, organizada por la Fundación para la Promoción de los Estudios Financieros y patrocinada por el Instituto de Estudios Fiscales. Los textos de las ...

The economy of Esteem

an essay on civil and political society

The text contends that people care about others' opinions of them and that the actions they take to raise the esteem they enjoy produce social patterns. They also point out that the actions taken to raise esteem affect individual economic behaviour.

Restoring fiscal sanity

how to balance the budget

America will face persistent, annual deficits of over half a trillion dollars over the next decade. If current policies continue, these deficits will slow economic growth, reduce household incomes, and impose enormous burdens on the next generation. To address the problem, a team of Brookings ...

Welfare economics

towards a more complete analysis

Yew Kwang Ng looks to make welfare economics more complete by discussing the recent inframarginal analysis of division of labour and by pushing welfare economics from the level of preference to that of happiness, making a reformulation of the foundation of public policy necessary. A ...

Exclusión social y estado del bienestar

Exclusión social y estado de bienestar.- Tendencias en la desigualdad de la renta.- Las políticas redistributivas.- La pobreza: problemas conceptuales y de medición.- Factores explicativos de la pobreza.- principales tendencias de la pobreza.- Las políticas contra la pobreza: conceptos básicos.- Las políticas contra la pobreza ...

Saving social security

a balanced approach

While everyone agrees that Social Security is a vital and necessary government program, there have been widely divergent plans for reforming it. Peter A. Diamond and Peter R. Orszag, two of the nation#s foremost economists, propose a reform plan that would rescue the program ...

When all else fails

government as the ultimate risk manager

ÍNDICE: 1. Introduction 2. A Primer on Risk and Its History 3. Limited Liability 4. Money 5. Bankruptcy 6. Workers' Insurance 7. Social Security 8. Product Liability Law 9. Security for All 10. The Foundations of American Risk Management Policy

Conflict and cooperation

institutional and behavioral economics

Allan Schmid#s innovative text, Conflict and Cooperation: Institutional and Behavioral Economics, investigates "the rules of the game," how institutions--both formal and informal--affect these rules, and how these rules are changed to serve competing interests. This text addresses both formal and informal institutions and the ...

Who should pay for Medicare?

Good news first? The good news is that Americans today are living longer, in part because of continual advances in healthcare. But the bad news is that with our aging population larger than ever before, nothing is being done to ensure that we can continue ...

Welfare state change

towards a Third Way?

Contents/contributors Part 1: Policy Contexts and Concepts 1 Rebecca Surender: Modern Challenges to the Welfare State and the Antecedents of the Third Way 2 Stuart White: Welfare Philosophy and the Third Way 3 Giuliano Bonoli and Martin Powell: One Third Way or Several? Part ...

Developing an annuity market in Europe

On the premise that pension provision in Europe will dramatically change over the next few decades, this book concentrates on the funded component of pension wealth, and specifically on annuities # financial products that, on the basis of actuarial equivalence, allow the conversion of wealth into ...

Individual strategy and social structure

an evolutionary theory of institutions

Neoclassical economics as-sumes that people are highly rational and can reason their way through even the most complex economic problems. In Individual Strategy and Social Structure, Peyton Young argues for a more realistic view in which people have a limited understanding of their environment, are ...

Reforming pensions in Europe

evolution of pensions financing and resources of retirement income

Since the early 1990s the countries of the European Union and Central and Eastern Europe have been involved in the process of reforming their retirement income systems. The principal objective of these reforms is to contain the cost of pay-as-you-go public pension in the face ...

El estado de bienestar en España

Este volumen analiza críticamente la situación del Estado del Bienestar en España, tanto globalmente como en sus distintos componentes tales como la Seguridad Social, el mercado laboral con énfasis en el análisis de la precariedad, la situación de la inmigración, la calidad y la financiación ...

Public-private partnerships

policy and experience

Few current issues in public management are as controversial as public private partnerships (PPPs). The intensity of the debate reflects the importance of the concept to the government as it focuses on its central policy objective of improving public services, and the degree of opposition ...

Public private pertnerships

the worldwide revolution infrastructure provision and project finance

This path-breaking book considers the recent trend for governments to look increasingly to private sector finance, provided by private enterprises constructing and managing public infrastructure facilities in partnership with government bodies. One outstanding feature of the book is that it brings together an academic assessment ...

A handbook of comparative social policy

The current context of social policy is one in which many of the old certainties of the past have been eroded. The predominantly inward-looking, domestic preoccupation of social policy has made way for a more integrated, international and outward approach to analysis which looks beyond ...

Public pension fund management

governance, accountability, and investment policies

Until recently, #public pension fund management# is an area that received little attention by policymakers, practitioners, and development agencies. Even though there is growing interest in the public pension fund reform both in emerging and developed countries, there are not many resources available in the ...