Wyniki wyszukiwania:

One of the major objectives of tax treaties has been the avoidance of international double taxation. This is generally accomplished through the agreement of each country to limit, in specified situations set out in double tax treaties, its right to tax income earned from its territory by residents of another country.

The OECD Model Tax Treaty, other model conventions, and the bilateral treaties drafted in accordance with these models, allocate the taxing rights between the state of source and the state of residence. The source rules for income taxation are determined by...

The ongoing debates on the present state and the future of the Roman Catholic worship are not confined to specialists, but are clearly of interest to a wider public, as the responses to the Sacra Liturgia UK conference, held in London in July 2016, have shown.

This volume contains the proceedings of the conference and raises the question of how to bring to fruition the insights and instructions of the Second Vatican Council and its key document on the liturgy, Sacrosanctum Concilium, in the life of the Church today. The initial contribution from Robert Cardinal Sarah, Prefect...

The celebration of the liturgy of the Holy Eucharist is one of the central issues in the Roman Catholic Church today. To mark the "Year of the Eucharist," the Society of St. Catherine of Siena held a conference on the Eucharistic liturgy at Oxford in 2005. This book contains the energetic and fruitful reflection of the scholars present at the conference.

The contributions are academically demanding yet accessible to a wider audience. The collection does not seek a solution to the current problems, rather it promotes an open discussion about the theological, philosophical and...

Indirect taxation calls for a high degree of harmonization as it affects the free movement of goods and services. This is not the case for direct taxation, which is why the Treaty establishing the European Community (EC Treaty) does not make specific provision for the alignment of direct taxation. Some aspects of direct taxation do not need to be harmonized or coordinated and are left entirely to the discretion of the Member States. The situation is somewhat different when direct taxation has an impact on the four freedoms enshrined in the EC Treaty (free movement of goods, persons,...