1000 resultados para Concorrência fiscal internacional


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El present Treball Fi de Carrera tracta de dur a terme un estudi sobre l'adopció internacional a Espanya. Per analitzar els aspectes d'aquesta figura ens centrarem primerament en la protecció del menor i el seu desenvolupament en el nostre ordenament a través de diverses normatives, tant estatals com convencionals. Únicament amb el desenvolupament de la protecció del menor, podem parlar de l'aparició de l'adopció internacional com a tal a Espanya. Investigarem amb quins materials jurídics comptava Espanya abans i després de la Llei 54/2007 d'adopció internacional, així com els aspectes històrics i demogràfics i les seves respectives causes i conseqüències. Així mateix, observarem el perfil de l'adoptant, així com el de l'adoptat quan arriba al nostre país.

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A Cooperação Internacional Académica é uma forma de cooperar, que pressupõe o estabelecimento de relações entre universidades e/ou instituições de ensino superior estrangeiras ou entre universidades e outras entidades estrangeiras em que os atores determinantes nestas relações são, geralmente, as universidades. A Cooperação Internacional Académica pode assumir varias formas: geminações, protocolos/acordos de colaboração/cooperação e redes universitárias. Com este estudo pretende-se fazer uma discussão preliminar sobre a importância da cooperação internacional académica e analisar a situação atual da cooperação académica internacional na Universidade do Mindelo. Ao final desta dissertação é apresentado um estudo de caso da cooperação acadêmica internacional na Universidade do Mindelo, quando nasceu, como, com quais países possuí convênios, com quem efetivamente faz, a evolução e as novas perspetivas. De uma forma resumida, pode-se dizer que, este trabalho está dividido em cinco capítulos sendo os quais: Introdução, Fundamentação teórica onde foi feito uma abordagem sobre o tema e para isso, realizou-se um levantamento bibliográfico, Procedimentos metodológicos, Apresentação e análise de dados onde se faz uma análise da universidade em estudo e por último conclusões e considerações finais. Para realizar o estudo, optou-se como percurso metodológico a pesquisa qualitativa contemplando a modalidade estudo de caso. No processo de recolha de dados, utilizou-se a entrevista, a observação indireta e análise de documentos, artigos, publicações e dissertações sobre a temática. Recolha de dados sobre a universidade em estudo desenvolveu-se tendo como sujeitos algumas individualidades e docentes afetos a universidade.

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This publication of our 2008 Annual Report. This past year was beset with challenges and disappointments, but we were still able to forge ahead and register some significant accomplishments along the way. Our vision to organize our collective genius in a systematic way is beginning to take shape, and these efforts are reflected in this report. From various developments, like the making of a documentary and film of the Alexander Clark, Sr. story, to the partnership between the division and principal leadership in the faith community around the OCBI’s “Ten Point Plan”, one can envision the proverbial Black “phoenix” rising, renewed from the ashes of banal ideologies and practices. We will seize this opportunity, in conjunction with all of Iowa, to work together around the entire state, to produce a plan that reflects our collective interests, passions, and needs as we help create the Governor and Lt Governor’s vision of “One Iowa with One Unlimited Future.”

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A Public Intellectual recently suggested that I read the book Life Out Of Context by the very productive writer Walter Mosley. In this book, Mosley began to summarize a speech that was given by Harry Belafonte. Belafonte made a comparison between a particular Olympic relay race and the Civil Rights Movement. In the race, an experienced runner stumbled a little while passing the baton, and the race was lost. For Belafonte, this momentary slip was a metaphor for the failure of the Civil Rights Movement to “pass the baton” to the younger generation as “it moved past its original phase and into the latter part of the century.” Regardless of your views of the strengths and weaknesses of the Civil Rights Movement, I think all of us would agree that the current issues facing Black Iowa today--e.g., the need for economic development, increased educational achievement and more political involvement in our communities--demand our immediate attention and action. This urgency requires that we cross generational, class, and territorial boundaries within the state to collaborate among ourselves and with others to deal constructively with these issues. We cannot afford to have another “momentary slip.” Serving as the Administrator for ICSAA allows me to serve Black Iowa in a significant way, and Kimberly Cheeks and I in this Division look forward to the work ahead over the next several months and years. Working closely with Walter Reed, Director of the Department of Human Rights, along with so many others across this state, we are keenly aware that we are provided with a great opportunity to positively impact the quality of life for African-Americans in Iowa.

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FY2007 was a productive year for the Iowa Grape and Wine Development Commission. Fourteen proposals were recommended for funding totaling over $390,000 in outlays. Included in the approved proposals were funds for the establishment and staffing of a Midwest Grape and Wine Institute at Iowa State University, a newly created viticulturist position at Des Moines Area Community College, funding for the first annual Mid-American Wine Competition, and marketing and promotion of four regional cooperative wine events and one wine trail. Commission funding supported a survey of commercial wine producers and grape growers and a new brochure on Iowa’s vineyards. A committee was formed to provide details for a Scholarship Program to aid vineyard and winery staff with the expenses of accredited coursework. Based on the survey conducted and from other governmental and industry sources, the Iowa grape and wine industry appears to continue to be very viable and growth continues at a strong pace. Wine produced in the state for 2007 was estimated at a market value in excess of $12.3 million. A tabulation of the budget revealed that just over $800,000 in wine gallonage tax appropriations have been received into the Grape and Wine Development Fund from 15 FY2003 through FY2007. Expenditures have totaled just over $607,000 during that same time. Just over 80% of expenditures have gone to “Technical” spending. Over time, funds invested in “Technical” programs will translate into an increasingly educated and institutionally-supported industry. Local, regional, and statewide events also appear to be increasing in popularity and the Commission plans to continue and increase support for these events. It is hoped the Scholarship Program will be up and running and funding will need to be appropriated for that project. The Commission also believes many projects and events will become more and more self sustaining as they develop and mature. As they continue to support Iowa’s grape and wine industry, the members of the Commission look forward to working with individuals, commercial enterprises, state and federal agencies, and industry-sponsored institutions in the upcoming year and in years to come.

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FY2008 was a productive year for the Iowa Grape and Wine Development Commission. Sixteen proposals were recommended for funding from FY2008 funds and carryover totaling just over $396,000 in outlays. Included in the approved proposals were staffing and equipment for the Midwest Grape and Wine Industry Institute’s wine diagnostics laboratory at Iowa State University, continued support for the viticulturist position at Des Moines Area Community College, funding for the second annual Mid-American Wine Competition, and assistance for marketing and promotion of Ice coats an Iowa vineyard after a February 2008 ice storm. Photo by Mike White and courtesy of Iowa State University. 16 two wine trail associations and seven festivals and events. Commission funding supported a salaried position within IDALS to manage the Iowa Grape and Wine Development Fund and to serve as the Director of the Iowa Grape and Wine Development Commission. The Commission approved funding for a Scholarship Program. The formally created Scholarship Committee met twice in FY2008 to finalize details for the Program and to approve scholarships to twenty-six applicants to aid with the expenses of accredited coursework. Based on data collected by IDALS, the Iowa Department of Economic Development, the Iowa Alcoholic Beverages Division, and Iowa State University the Iowa grape and wine industry appears to continue to be very viable and growth continues at a strong pace. Presently, Iowa ranks 14th in the nation for the number of wineries, and wine produced in the state for 2008 was estimated at a market value in excess of $14.0 million. A tabulation of the budget revealed that just over $1,080,000 in wine gallonage tax appropriations and legislative appropriations have been deposited into the Grape and Wine Development Fund from FY2003 through FY2008. Removing encumbered funds, expenditures have totaled just over $942,500 during that same time. “Financial” funding – used for fostering public awareness and participation of industry events - increased from 6% of expenditures in FY2007 to 9% in FY2008. Used for support of research, education, and outreach, a little over 80% of expenditures and encumbered funds were earmarked for “Technical” spending. Over time, funds invested in “Technical” programs will translate into an increasingly educated and institutionally-supported industry. Local, regional, and statewide events also appeared to be increasing in popularity. The Commission was encouraged to see increased support for these events. It is hoped, too, that the Scholarship Program will provide needed funding to help meet the educational goals of the industry’s workforce. As they continue to support Iowa’s grape and wine industry, the Commissioners look forward to working with individuals, commercial enterprises, state and federal agencies, and industry-sponsored institutions in FY2009 and in years to come.

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Crònica IV Col·loqui Internacional Problemes i Mètodes de Literatura Catalana Antiga. Història i llegenda al Renaixement (Universitat de Girona, 8-11 de juliol del 2002)

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Aquest treball té com a objectiu l'estudi de la correcta determinació dels preus de transferència, mitjançant els quals una empresa transmet els seus béns materials i actius intangibles o presta serveis a empreses associades. En primer lloc, s'han revisat els fonaments teòrics de l'aplicació dels preus de transferència a nivell internacional establerts per les Directrius de la OCDE i el Fòrum Conjunt sobre Preus de Transferència a la Unió Europea., sempre anomenant les particularitats que atorga la legislació espanyola en la matèria. Seguidament, s'analitzen els diferents mètodes existents per a la determinació dels preus de transferència, il·lustrats amb diversos exemples, i l'anàlisi de comparabilitat que es deurà realitzar al buscar operacions vinculades comparables que permetin la fixació dels preus de transferència. A continuació, es descriuen els procediments administratius que s'utilitzen per intentar reduir i resoldre les controvèrsies que puguin sorgir en aqusta matèria, així com les obligacions de documentació que recauen sobre els contribuents. Finalment, s'exposen algunes reflexions i conclusions sobre els aspectes positius i negatius d'aquesta regulació

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Projecte i direcció de l'obra de l'ampliació del CEIP Montgat (2a fase). Localització: Montcada (Barcelona)