Taxpayers' Rights and Obligations

Taxpayers' Rights and Obligations
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8
Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center
Total Pages: 120
Release: 1990
Genre: Law
ISBN:

This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.

Doing Business 2020

Doing Business 2020
Author: World Bank
Publisher: World Bank Publications
Total Pages: 254
Release: 2019-11-21
Genre: Business & Economics
ISBN: 1464814414

Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

Islamic Law and Civil Code

Islamic Law and Civil Code
Author: Richard A. Debs
Publisher: Columbia University Press
Total Pages: 215
Release: 2010-07-28
Genre: History
ISBN: 0231520999

Richard A. Debs analyzes the classical Islamic law of property based on the Shari'ah, traces its historic development in Egypt, and describes its integration as a source of law within the modern format of a civil code. He focuses specifically on Egypt, a country in the Islamic world that drew upon its society's own vigorous legal system as it formed its modern laws. He also touches on issues that are common to all such societies that have adopted, either by choice or by necessity, Western legal systems. Egypt's unique synthesis of Western and traditional elements is the outcome of an effort to respond to national goals and requirements. Its traditional law, the Shari'ah, is the fundamental law of all Islamic societies, and Debs's analysis of Egypt's experience demonstrates how Islamic jurisprudence can be sophisticated, coherent, rational, and effective, developed over centuries to serve the needs of societies that flourished under the rule of law.

Law in Ancient Egypt

Law in Ancient Egypt
Author: Russ VerSteeg
Publisher:
Total Pages: 260
Release: 2002
Genre: Foreign Language Study
ISBN:

Law in Ancient Egypt examines the legal philosophy, legal institutions, and laws of the ancient Egyptians. Ancient documents, accounts, and literature provide the basis for a wide perspective of law and the Egyptian legal system. VerSteeg delineates and analyzes the elements of Egyptian law, explaining how social, religious, cultural, and political forces shaped both the procedural and substantive aspects of law. Part I considers the theory of justice in ancient Egypt, exploring the role of law in society. Part I also traces the development of the judicial system distinguishing the various types of judges, courts, and procedures that were employed to make justice available to all. Part II reconstructs the substantive laws of the ancient Egyptians, including chapters detailing property, family law, inheritance and succession, tort and criminal law, contracts, and status. Land records, wills, sales documents, court chronicles, works of ancient fiction, and accounts of ancient trials illustrate the sophisticated, often subtle, and complex nature of law in ancient Egypt. This study provides an introduction to law in ancient Egypt. It is the first comprehensive overview of the subject written from the perspective of someone trained as an American lawyer who is also sufficiently familiar with the discipline of Egyptology. The book will be of interest to Egyptologists, legal historians, law students, and educated non-specialists who are interested in the interaction of law, history, and ancient culture.

Environmental Border Tax Adjustments and International Trade Law

Environmental Border Tax Adjustments and International Trade Law
Author: Alice Pirlot
Publisher: Edward Elgar Publishing
Total Pages: 351
Release: 2017-10-27
Genre: Law
ISBN: 1786435519

This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.

Women, Business and the Law

Women, Business and the Law
Author: The World Bank
Publisher: A&C Black
Total Pages: 199
Release: 2013-11-07
Genre: Business & Economics
ISBN: 1472906454

Women perform 66% of the world's work, produce 50% of the food, but earn 10% of the income and own 1% of the property. To shed light on why this grim statistic still holds true, Women, Business and the Law aims to examine legal differentiations on the basis of gender in 143 of the world's economies. Women, Business and the Law tracks governments' actions to expand economic opportunities for women across six key areas: accessing institutions, using property, getting a job, providing incentives to work, building credit and going to court. The report uncovers legal differentiations for women and married versus unmarried women such as being able to register a business, open a bank account and work at night. These issues are of fundamental importance. When, because of tradition, social taboos or simple prejudice, half of the world's population is prevented from making its contribution to the life of a nation, the economy will suffer. The empirical evidence does suggest that, slowly but surely, governments are making progress in expanding opportunities for women. It is our hope that data presented in Women, Business and the Law will both facilitate research on linkages between legal differentiation and outcomes for women, and promote better informed policy choices on what governments can do to expand opportunities for women.

International VAT/GST Guidelines

International VAT/GST Guidelines
Author: OECD
Publisher: Org. for Economic Cooperation & Development
Total Pages: 0
Release: 2017
Genre: Intangible property
ISBN: 9789264272040

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).

Inside Inequality in the Arab Republic of Egypt

Inside Inequality in the Arab Republic of Egypt
Author: Paolo Verme
Publisher: World Bank Publications
Total Pages: 155
Release: 2014-04-08
Genre: Business & Economics
ISBN: 1464801983

Inside Inequality in the Arab Republic of Egypt: Facts and Perceptions Across People, Time, and Space comprises four papers prepared in the framework of the Egypt inequality study financed by the World Bank. The first paper, by Sherine Al-Shawarby, reviews the studies on inequality in Egypt since the 1950s with the double objective of illustrating the importance attributed to inequality through time and of presenting and compare the main published statistics on inequality. The second paper, by Branko Milanovic, turns to the global and spatial dimensions of inequality. The Egyptian society remains deeply divided across space and in terms of welfare, and this study unveils some of the hidden features of this inequality. The third paper, by Paolo Verme, studies facts and perceptions of inequality during the 2000-2009 period, which preceded the Egyptian revolution. The fourth paper, by Sahar El Tawila, May Gadallah, and Enas Ali A.El-Majeed, assesses the state of poverty and inequality among the poorest villages of Egypt. The paper attempts to explain the level of inequality in an effort to disentangle those factors that derive from household abilities from those factors that derive from local opportunities. Inside Inequality in the Arab Republic of Egypt provides some initial elements that could explain the apparent mismatch between inequality measured with household surveys and inequality aversion measured by values surveys. This is a particularly important and timely topic to address in light of the unfolding developments in the Arab region. The book should be of interest to any observer of the political and economic evolution of the Arab region in the past few years and to poverty and inequality specialists interested in a deeper understanding of the distribution of incomes in Egypt and other countries in the Middle East and North Africa region. World Bank Studies are available individually or on standing order. The World Bank Studies series is also available online through the Open Knowledge Repository (https://openknowledge.worldbank.org/) and the World Bank e-Library (www.worldbank.org/elibrary). Book jacket.