Search results for "fair"
showing 10 items of 351 documents
L’EQUA TASSAZIONE DELLE MULTINAZIONALI IN EUROPA: IMPOSIZIONE SUL DIGITALE O REGOLE COMUNI PER DETERMINARE GLI IMPONIBILI?
2019
Il tema della fair taxation delle società in Europa viene spesso accoppiato a quello della corretta tassazione delle imprese digitali. A queste ultime, più che ad altre, infatti, si imputa di aver fruito di forme impositive di favore e poco trasparenti. È proprio in quest’ottica che la Commissione ha recentemente formulato due proposte di direttiva per una soluzione “temporanea” ed una “a regime” al problema della tassazione del comparto digitale. Bisogna, tuttavia, comprendere se i più rilevanti fenomeni di “base erosion” e “profit shifting” siano ricollegabili esclusivamente alle modalità con le quali le imprese digitali attuano il loro business o se, invece, essi non siano stati determin…
Access to Higher Education: An Instrument for Fair Societies?
2019
Access to higher education (HE) has a long history. To offer a view on the current debates and worldwide issues regarding access to HE, this editorial depicts how the control of educational access has historically been used as an instrument of governance at the interface of two processes: social stratification and the territorialisation of politics. Access to HE has remained embedded in these large structural processes even though HE has expanded from a highly elitist institution into mass education systems with equity of educational opportunities having become a desirable goal across societies. Analysing these processes helps understand the complex mechanisms producing inequalities in HE t…
Les instruments fiscaux de la RSE
2013
National audience
The Head of State, the President of the Government, and the Minister of Foreign Affairs
2023
The Head of State, the President of the Government, and the Minister of Foreign Affairs. 1. International competences. 2. Inviolability, privileges, and immunities. 3. International protection of the Head of State or Government, or of the Minister of Foreign Affairs.
La historiografía reciente sobre el primer carlismo (2006-2018)
2020
The objective of this article is to analyze the latest publications on the first Carlism and to know what the current state of affairs is. To do this, more than 300 works have been consulted and the authors, the study topics and the interpretations have been analyzed. In this way we see that there are three types of historians of Carlism and that the group to which they belong influences the kind of publications, the themes and the interpretations of each one. As for the subjects, there is a great variety of them, being the most frequent the biographies, the military accounts and the local, county and historiographic studies. On the other hand, although there are new approaches and some gap…
Inwentaryzacja w aspekcie koncepcji rzetelnego i jasnego obrazu
2017
Cel – Zaprezentowanie inwentaryzacji jako podstawowego instrumentu weryfikacji zasobów majątku i kapitałów w celu prezentacji rzetelnego i jasnego obrazu sytuacji majątkowej i finansowej jednostki. Metodologia badania – Analiza literatury przedmiotu i przepisów prawnych (krajowych i międzynarodowych). Wynik – Wykazano, iż inwentaryzacja stanowi podstawowe narzędzie weryfikacji składników aktywów i pasywów przed ich ujęciem w sprawozdaniu finansowym. Sprzyja realizacji koncepcji rzetelnego i wiernego obrazu (true and fair view) w rachunkowości. Oryginalność/wartość – Wskazanie na przydatność inwentaryzacji w realizacji koncepcji wiernego i rzetelnego obrazu (true and fair view) na każdym eta…
Theoretical and Methodological Considerations on the Public Offers
2013
This paper describes the most important characteristics of the public offers, both from the theoretical and methodological view. The European Union emphasizes clarity and transparency. The author focuses on specific provisions of European Directive and Romanian law and regulations related to voluntary and mandatory takeover bids, on characteristics such as price, offeror and offeeree right, offer timetable.
Géographie des marchés, firmes globales et performance des métropoles européennes
2011
National audience;
Reporting in Conflict Zones in Pakistan: Risks and Challenges for Fixers
2020
As a backbone of reporting in war and conflicts, fixers offer essential assistance to the foreign correspondent in conflict zones, also in Pakistan. With valuable local knowledge and contacts, fixers can arrange travel to secure entry of foreign correspondents into conflict zones in addition to securing interviews with otherwise unattainable figures, while offering reliable translation services. Pakistani media, despite being one of the largest and most developed in South Asia, remains under the strict control of powerful military establishment and government, while seeming to mirror the overarching government sentiment with a distinct lack of research-based news. Challenging this state of …