01423nam 2200349Ia 450 99638721340331620200824125131.0(CKB)1000000000618181(EEBO)2240918229(OCoLC)ocm11962839e(OCoLC)11962839(EXLCZ)99100000000061818119850425d1688 uy |engurbn||||a|bb|Cicero redivivus, or, The art of oratory refin'd[electronic resource] being two essays of elegancy : the first, containing plain and easie rules for scholars to make eloquent Latin, the second, usefull directions for young gentlemen and students to adorn their discourse and writings with a refin'd and genteel style /by John Twells, School-MasterLondon Printed for Benjamin Crayle ...1688[8], 102 pReproduction of original in the University of Illinois (Urbana-Champaign Campus). Library.A general examination of the elegant grammar -- Scholastick prolusions to the art of oratory.eebo-0167OratoryEarly works to 1800OratoryTwells Johnb. 1651 or 2.1007647EAAEAAm/cWaOLNBOOK996387213403316Cicero redivivus, or, The art of oratory refin'd2415111UNISA03361nam 2200469 450 991079708260332120230809230247.090-8722-416-8(CKB)3840000000350052(MiAaPQ)EBC6176453(EXLCZ)99384000000035005220200804d2017 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierSharing the pie taxing multinationals in a global market /Maarten Floris de WildeAmsterdam, The Netherlands :IBFD,2017.1 online resource (730 pages) illustrations90-8722-415-X Includes bibliographical references (pages [731]-769).Complaints in society about how multinationals pay corporate tax are familiar. Multinationals seem able to arrange their affairs in a way that allows them to avoid contributing their fair share. Governments help them to attract investment. Workers and customers, meanwhile, face ever-increasing tax bills. What is the problem in corporate taxation? It is broader than any one country or company. Today's tax regime passed its sell-by date long ago. Back in the 1920s, the early days of international taxation, when international business primarily revolved around bulk trade and bricks-and-mortar industries, levying a percentage of a company's profit in the way we still do today made sense. Businesses tended to be close to their customers and had a strong local physical presence. Today's markets, however, operate in a different reality. Companies now structure business on a regional or even global basis, while the Internet means physical presences are no longer necessary to service national markets. Globalization and internationalization have made the gap between tax and market reality even wider. Taxation now influences business processes. Countries distort business decisions by not treating cross-border activities on a par with domestic equivalents. The lack of an internationally coordinated approach gives rise to double (non-)taxation issues. Governments seem to be on the case, but what they're proposing doesn't suffice. Adhering to old status quos, the G20/OECD's BEPS initiative and recent EU measures like the ATAD focus on the symptoms of an ill-designed model rather than dealing with underlying root causes. Imagine designing a fair system from scratch, a corporate tax 2.0. 'Sharing the Pie' assesses issues in contemporary corporate taxation.--Source other than Library of Congress.Double taxationCorporationsTaxationInternational business enterprisesTaxationTaxationLaw and legislationInternational business enterprisesTaxationLaw and legislationDouble taxation.CorporationsTaxation.International business enterprisesTaxation.TaxationLaw and legislation.International business enterprisesTaxationLaw and legislation.333.88Wilde Maarten Floris de1465821MiAaPQMiAaPQMiAaPQBOOK9910797082603321Sharing the pie3676042UNINA