LEADER 00963nam 22003373 450 001 9910163299903321 005 20230220084621.0 010 $a1-78543-672-4 035 $a(CKB)3710000001046721 035 $a(MiAaPQ)EBC7197527 035 $a(Au-PeEL)EBL7197527 035 $a(EXLCZ)993710000001046721 100 $a20230220d2016 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe Nest of the Sparrowhawk $e?Tis only in the future you can prove your true worth.? 210 1$aLondon :$cCopyright Group,$d2016. 210 4$d©2016. 215 $a1 online resource (193 pages) 517 $aNest of the Sparrowhawk 700 $aOrczy$b Baroness$0439145 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910163299903321 996 $aThe Nest of the Sparrowhawk$93010414 997 $aUNINA LEADER 04748nam 2200589 450 001 9910671174303321 005 20201204135846.0 010 $a84-9031-897-2 035 $a(CKB)2560000000149217 035 $a(EBL)4508071 035 $a(MiAaPQ)EBC4508071 035 $a(OCoLC)984811496 035 $a(FlNmELB)ELB57070 035 $a(MiAaPQ)EBC30497059 035 $a(Au-PeEL)EBL30497059 035 $a(EXLCZ)992560000000149217 100 $a20160527d2014 uy 0 101 0 $aspa 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 13$aEl derecho penal armonizado de la Unio?n Europea /$fBeatriz Ferna?ndez Ogallar 205 $a1st ed. 210 1$aMadrid :$cDykinson,$d2014. 215 $a1 online resource (439 p.) 300 $aContiene i?ndice. 311 $a84-9031-791-7 320 $aContiene bibliografi?a. 327 $aEL DERECHO PENAL ARMONIZADO DE LA UNIO?N EUROPEA; PA?GINA LEGAL; I?NDICE; PRO?LOGO; ABREVIATURAS; I. INTRODUCCIO?N; II. ANTECEDENTES HISTO?RICOS; II.1. LOS ORI?GENES DE LA FORMACIO?N EUROPEA; II.2. EL TRATADO DE LA UNIO?N EUROPEA; II.3. EL CORPUS IURIS; II.4. EL TRATADO DE A?MSTERDAM; II.5. EL PLAN DE ACCIO?N DE VIENA Y EL CONSEJO DE TAMPERE; II.6. LA CARTA DE DERECHOS FUNDAMENTALES DE LA UNIO?N EUROPEA; II.7. EL TRATADO DE NIZA; II.8. EL TRATADO POR EL QUE SE ESTABLECE UNA CONSTITUCIO?N PARA EUROPA; II.9. EL TRATADO DE LISBOA; III. INSTITUCIONES EUROPEAS; III.1. LA COMISIO?N; III.1.1. Representacio?n 327 $aIII.1.2. Composicio?nIII.1.3. Potestades y funcionamiento; III.2. EL CONSEJO; III.2.1. Representacio?n; III.2.2. Composicio?n; III.2.3. Potestades y funcionamiento; III.3. EL PARLAMENTO EUROPEO; III.3.1. Representacio?n; III.3.2. Composicio?n; III.3.3. Potestades y funcionamiento; III. 4. EL TRIBUNAL DE JUSTICIA DE LA UNIO?N EUROPEA; III.4.1. Representacio?n; III.4.2. Composicio?n; III.4.3. Potestades y funcionamiento; IV. LOS PROCEDIMIENTOS LEGISLATIVOS EN LA UNIO?N EUROPEA; IV. 1. LOS PROCEDIMIENTOS LEGISLATIVOS COMUNITARIOS EN LA REGULACIO?N ANTERIOR AL TRATADO DE LISBOA 327 $aIV.1.1. El procedimiento de codecisio?nIV.1.2 El procedimiento de dictamen conforme; IV.1.3 El procedimiento de consulta; IV. 2. LOS PROCEDIMIENTOS LEGISLATIVOS COMUNITARIOS TRAS LA ENTRADA EN VIGOR DEL TRATADO DE LISBOA; IV. 2. 1. El proceso legislativo ordinario; IV.2.2. El procedimiento legislativo especial; V. LOS EFECTOS DEL DERECHO COMUNITARIO SOBRE EL DERECHO NACIONAL; V.1. EFECTOS DIRECTOS E INDIRECTOS; V.2. EFECTOS POSITIVOS Y NEGATIVOS; V.3. PRINCIPIOS LIMITADORES; VI. LOS INSTRUMENTOS LEGISLATIVOS EN EL A?MBITO EUROPEO; VI.1. EL REGLAMENTO; VI.2 LA DIRECTIVA; VI.3. LA DECISIO?N 327 $aVII. LAS POSIBLES COMPETENCIAS DE LA UNIO?N EUROPEA EN MATERIA PENALVII. 1. ¿EXISTE UNA COMPETENCIA COMUNITARIA EN MATERIA PENAL?; VII.2. EL CONFLICTO COMPETENCIAL ENTRE LA COMISIO?N Y EL CONSEJO; VII.2.1. La posicio?n de la Comisio?n; VII.2.2. La postura adoptada por el servicio juri?dico del Consejo; VII.2.3. La posicio?n del Consejo; VII.2.4. La posicio?n del Parlamento Europeo; VII. 3. LA RESOLUCIO?N DEL TRIBUNAL SUPERIOR DE JUSTICIA DE LAS COMUNIDADES EUROPEAS; VII.3.1. La sentencia de 13 de septiembre de 2005; VII. 3.2. Repercusiones de la STJUE de 23 de septiembre de 2005 327 $aVII. 4. TRATADO DE LISBOA Y CONCLUSIONES ACERCA DE LA COMPETENCIA DE LA UNIO?N EUROPEA EN MATERIA PENALVIII. EL PROCESO DE ARMONIZACIO?N DEL DERECHO PENAL. EN LA UNIO?N EUROPEA; VIII.1. INTRODUCCIO?N AL PROCESO DE ARMONIZACIO?N; VIII.2. FINALIDADES PERSEGUIDAS POR EL PROCESO DE ARMONIZACIO?N; VIII.3. FUENTES DE INFLUENCIA EN EL CONTEXTO DE LA ARMONIZACIO?N; VIII.3.1. Sociedad del riesgo y expansio?n del Derecho penal; VIII.3.2. Factores asociados a la globalizacio?n; VIII.3.3. El in.ujo norteamericano; VIII.4. A?MBITOS OBJETO DE ARMONIZACIO?N; VIII.4.1. Armonizacio?n de la parte especial 327 $aVIII.4.1.1 Delitos contra los intereses . nancieros de la Unio?n Europea 606 $aCriminal law$zEuropean Union countries 606 $aDerecho penal$zPai?ses de la Unio?n Europea 606 $aInternational criminal law 606 $aDerecho penal internacional 608 $aLibros electronicos. 615 0$aCriminal law 615 4$aDerecho penal 615 0$aInternational criminal law. 615 4$aDerecho penal internacional. 676 $a345.009 700 $aFerna?ndez Ogallar$b Beatriz$01337305 801 0$bFINmELB 801 1$bFINmELB 906 $aBOOK 912 $a9910671174303321 996 $aEl derecho penal armonizado de la Unio?n Europea$93056612 997 $aUNINA LEADER 05152nam 22006495 450 001 9910350209703321 005 20251010085415.0 010 $a9789811376894 010 $a9811376891 024 7 $a10.1007/978-981-13-7689-4 035 $a(CKB)4100000008525944 035 $a(DE-He213)978-981-13-7689-4 035 $a(MiAaPQ)EBC5781535 035 $a(PPN)236520911 035 $a(Perlego)3485749 035 $a(EXLCZ)994100000008525944 100 $a20190530d2019 u| 0 101 0 $aeng 135 $aurnn#008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTransfer Pricing in China $eConcepts, Controls, Practices, and Audit Assessment /$fby Jian Li, Alan Paisey 205 $a1st ed. 2019. 210 1$aSingapore :$cSpringer Nature Singapore :$cImprint: Palgrave Macmillan,$d2019. 215 $a1 online resource (XXI, 193 p. 47 illus.) 311 0 $a9789811376887 311 0 $a9811376883 327 $a1. Contextual Considerations -- 2. The Concept of Transfer Pricing -- 3. Variable Terms and Conditions in Different Industries -- 4. Chinese Business Models -- 5. Transfer Pricing Methods -- 6. Company Preparation -- 7. Policy Development on Transfer Pricing -- 8. International Tax Risks and Chinese Enterprises -- 9. Using the Profit Split Method for Intangible Assets -- 10. Profit from Intangibles -- 11. An Issue for a High-Technology Company -- 12. Falling Transactions with Rising Fees -- 13. Tax Haven Victim -- 14. Exports on the Cheap -- 15. System Design for a Pharmaceutical Company -- 16. Expansion into Asia -- 17. A Company Converting to Realism -- 18. Footsteps to Fortune -- 19. Dates of Payment as an Asset -- 20. Obvious Methods May Not Apply -- 21. Clearly Exported Profits -- 22. The Intricacies of Transferring Service Assets -- 23. Supermarket Implants -- 24. Investigation of High Profit Company -- 25. Research and Development in Beijing -- 26. Outbound Service Fee Payment in Qingdao City -- 27.Value Chain Analysis Investigation in Shenyang City -- 28. A Linear Regression Approach for Adjusting Transfer Pricing -- 29. Resale Prices in Test of Transfer Pricing -- 30. Transfer Pricing Adjustments and Differential Products -- 31. Significant Payments of Royalties -- 32. Domestic Related Company Transactions -- 33. Royalty Fees Transferring Profits -- 34. Global Financial Crisis Only an Excuse -- 35. Direct View of Priorities -- 36. For the Future. 330 $aThis book offers up to date insights into the exciting world of China?s extensive economic activity through the pervasive and often secretive practice of transfer pricing. It begins with an explanation of transfer pricing itself and goes on to explore how intricately it can infiltrate the trading practices of the commercial lives of both foreign companies in China and Chinese companies expanding to other countries. A review of the main industries in China also considers their possible future uncertainties. China has joined other authorities in actively legislating and organizing a regime to implement its arm?s length policy, as related in Part I of the book on concepts and controls. This is then followed by Part 2 which is devoted to a collection of cases showing the breadth and variability of companies actively seeking to maximise their profits, while Part 3 of the book gives a rare record of the order of priorities exercised by one hundred Chinese tax officers engaged in auditing company performance. The book ends with a summary of the future trends, and activities that regulatory authorities are likely to undertake. Jian Li is a senior partner of Kunda China, a transfer pricing boutique consulting firm in China. As a well-known Chinese transfer pricing expert, he has provided transfer pricing design, documentation and dispute resolution services to multinationals for over fifteen years. Alan Paisey was formerly head of administrative studies at Bulmershe College, University of Reading, UK. In addition to writing non-fiction books, including three on Transfer Pricing with Jian Li, Educational Management, Military History and Biographies, he has now published three novels, A Bond to Serve, A Rum Affair, and Lyndsey. 606 $aCommercial law 606 $aCorporation law 606 $aCommon law 606 $aBusiness 606 $aAsia 606 $aAsia$xEconomic conditions 606 $aBusiness Law 606 $aCommon Company Law 606 $aAsian Business 606 $aAsian Economics 615 0$aCommercial law. 615 0$aCorporation law. 615 0$aCommon law. 615 0$aBusiness. 615 0$aAsia. 615 0$aAsia$xEconomic conditions. 615 14$aBusiness Law. 615 24$aCommon Company Law. 615 24$aAsian Business. 615 24$aAsian Economics. 676 $a346.07 700 $aLi$b Jian$4aut$4http://id.loc.gov/vocabulary/relators/aut$0846202 702 $aPaisey$b Alan$4aut$4http://id.loc.gov/vocabulary/relators/aut 906 $aBOOK 912 $a9910350209703321 996 $aTransfer Pricing in China$92213975 997 $aUNINA