BEPS filing requirements for multinationals under country by country reportingPaul Authachinda
BEPS FILING REQUIREMENTS FOR MULTINATIONALS UNDER COUNTRY BY COUNTRY REPORTING. An MNE’s CbC report should include detailed financial and tax information
relating to the global allocation of its income and taxes. CbCR is required where the ultimate parent company has its tax residence.
BEPS filing requirements for multinationals under country by country reportingPaul Authachinda
BEPS FILING REQUIREMENTS FOR MULTINATIONALS UNDER COUNTRY BY COUNTRY REPORTING. An MNE’s CbC report should include detailed financial and tax information
relating to the global allocation of its income and taxes. CbCR is required where the ultimate parent company has its tax residence.
http://www.fao.org/about/meetings/afns/en/
Presentation from Jean-François Soussana, United Nations Environment Programme (UNEP) on integrated crop-livestock agroecological systems. The presentation was prepared and delivered in occasion of the International Symposium on Agroecology for Food Security and Nutrition, held at FAO in Rome on 18-19 September 2014.
The thin capitalisation arm’s length debt test_Will BattagleneWill Battaglene
The document discusses issues with Australia's thin capitalization rules. Specifically, it notes that the rules are intended to limit debt deductions for Australian taxpayers that borrow funds to invest in controlled foreign entities. However, in practice the rules have failed to restrict these deductions. This is because the arm's length debt test focuses only on a company's ability to service debt, rather than the actual use of the debt. The document proposes adding a requirement that the arm's length debt amount cannot exceed debt actually applied to the Australian business. This would help ensure the thin capitalization rules meet their policy goal of restricting deductions for debt used overseas.
Climate Change Impact and Vulnerability Assessment for Fisheries and Aquacult...Mekong ARCC
This document introduces a methodology called the Climate Adaptation Methodology (CAM) for assessing the vulnerability of fisheries sectors to climate change in specific locations in the Lower Mekong Basin. The CAM analyzes both capture fisheries and aquaculture. It involves developing an aquatic species database, overlaying ecological zones and catchments, and selecting indicator species. Vulnerability assessments are then conducted for selected species and systems. The document provides an example application of the CAM for Chiang Rai, Thailand, analyzing vulnerabilities for capture fisheries and aquaculture. Initial results suggest upland and migratory fish are most vulnerable, while black fish and capture fisheries may be more resilient. Intensive aquaculture is also likely more
This presentation was presented during the Workshop on Soil Cabon Mapping of the Global Soil Partnership (GSP) that took place at FAO headquarters 23 November 2016. The presentation was made by Neil McKenzie from the Commonwealth Scientific and Industrial Research Organisation, Australia
This document discusses network protocols. It defines a network as a group of connected devices that can exchange data, with each device having a unique address. Network protocols establish rules for network access methods, topologies, cabling, and data transfer speeds. The most common protocols described are Ethernet, LocalTalk, Token Ring, FDDI, and ATM, which use different access methods, cable types, speeds, and topologies to transmit data. Ethernet is the most widely used using CSMA/CD to transmit data at speeds up to 1000 Mbps over various cable types.
Value chain actors’ practices associated with the spread of African swine fev...ILRI
Paper presented by Michel Dione, Emily Ouma, Felix Opio, Peter Lule, Brian Kawuma and Danilo Pezo (ILRI) at the Joint International Conference of the Association of Institutions for Tropical Veterinary Medicine and the Society of Tropical Veterinary Medicine, Berlin, 4–8 September 2016
*2016. 3. 25. 제1회 신기술 경영과 법 컨퍼런스
*핀테크의 현황과 법적규제_송재성 변호사, 최현주 변호사
*IT기술의 발달과 스마트폰의 보급으로 기존의 금융거래방식에서 새로운 금융거래방식이 도입되고 있다. 그 중 핀테크는 모바일 기반의 금융거래방식을 기반으로 삼고 있으며, 이러한 핀테크시장은 점점 더 크게 성장할 것으로 기대하고 있다.
핀테크의 현황과 종류, 법적규제 등에 대해 살펴봄으로써 핀테크시장의 성장을 위한 바람직한 길은 무엇인지 모색한다.
Este documento describe los pasos para crear, abrir y cerrar una base de datos en Access 2010. Explica conceptos básicos sobre bases de datos y sus principales elementos como tablas, consultas, formularios e informes. Detalla cómo crear y modificar tablas de datos, así como las propiedades de los campos.
This document contains numerical data showing totals of 26,519 with 2,625 in one category and 1,973 and 1,640 in other categories. It also includes data points showing a breakdown of 46% and 54% and provides a rating of four out of five stars followed by a series of periods.
http://www.fao.org/about/meetings/afns/en/
Presentation from Jean-François Soussana, United Nations Environment Programme (UNEP) on integrated crop-livestock agroecological systems. The presentation was prepared and delivered in occasion of the International Symposium on Agroecology for Food Security and Nutrition, held at FAO in Rome on 18-19 September 2014.
The thin capitalisation arm’s length debt test_Will BattagleneWill Battaglene
The document discusses issues with Australia's thin capitalization rules. Specifically, it notes that the rules are intended to limit debt deductions for Australian taxpayers that borrow funds to invest in controlled foreign entities. However, in practice the rules have failed to restrict these deductions. This is because the arm's length debt test focuses only on a company's ability to service debt, rather than the actual use of the debt. The document proposes adding a requirement that the arm's length debt amount cannot exceed debt actually applied to the Australian business. This would help ensure the thin capitalization rules meet their policy goal of restricting deductions for debt used overseas.
Climate Change Impact and Vulnerability Assessment for Fisheries and Aquacult...Mekong ARCC
This document introduces a methodology called the Climate Adaptation Methodology (CAM) for assessing the vulnerability of fisheries sectors to climate change in specific locations in the Lower Mekong Basin. The CAM analyzes both capture fisheries and aquaculture. It involves developing an aquatic species database, overlaying ecological zones and catchments, and selecting indicator species. Vulnerability assessments are then conducted for selected species and systems. The document provides an example application of the CAM for Chiang Rai, Thailand, analyzing vulnerabilities for capture fisheries and aquaculture. Initial results suggest upland and migratory fish are most vulnerable, while black fish and capture fisheries may be more resilient. Intensive aquaculture is also likely more
This presentation was presented during the Workshop on Soil Cabon Mapping of the Global Soil Partnership (GSP) that took place at FAO headquarters 23 November 2016. The presentation was made by Neil McKenzie from the Commonwealth Scientific and Industrial Research Organisation, Australia
This document discusses network protocols. It defines a network as a group of connected devices that can exchange data, with each device having a unique address. Network protocols establish rules for network access methods, topologies, cabling, and data transfer speeds. The most common protocols described are Ethernet, LocalTalk, Token Ring, FDDI, and ATM, which use different access methods, cable types, speeds, and topologies to transmit data. Ethernet is the most widely used using CSMA/CD to transmit data at speeds up to 1000 Mbps over various cable types.
Value chain actors’ practices associated with the spread of African swine fev...ILRI
Paper presented by Michel Dione, Emily Ouma, Felix Opio, Peter Lule, Brian Kawuma and Danilo Pezo (ILRI) at the Joint International Conference of the Association of Institutions for Tropical Veterinary Medicine and the Society of Tropical Veterinary Medicine, Berlin, 4–8 September 2016
*2016. 3. 25. 제1회 신기술 경영과 법 컨퍼런스
*핀테크의 현황과 법적규제_송재성 변호사, 최현주 변호사
*IT기술의 발달과 스마트폰의 보급으로 기존의 금융거래방식에서 새로운 금융거래방식이 도입되고 있다. 그 중 핀테크는 모바일 기반의 금융거래방식을 기반으로 삼고 있으며, 이러한 핀테크시장은 점점 더 크게 성장할 것으로 기대하고 있다.
핀테크의 현황과 종류, 법적규제 등에 대해 살펴봄으로써 핀테크시장의 성장을 위한 바람직한 길은 무엇인지 모색한다.
Este documento describe los pasos para crear, abrir y cerrar una base de datos en Access 2010. Explica conceptos básicos sobre bases de datos y sus principales elementos como tablas, consultas, formularios e informes. Detalla cómo crear y modificar tablas de datos, así como las propiedades de los campos.
This document contains numerical data showing totals of 26,519 with 2,625 in one category and 1,973 and 1,640 in other categories. It also includes data points showing a breakdown of 46% and 54% and provides a rating of four out of five stars followed by a series of periods.