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Taxing Profit in a Global Economy

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.

This book examines fundamental issues of principle and practice in the taxation of international corporations.

New Steps in Religious Education

Teacher's support pack

Intended for Key Stage 3, this support pack provides a range of photocopiable worksheets which have been developed thematically, to allow teaching and use alongside the pupil's books. Each topic in the support pack comprises a cross-reference to the relevant pages in the accompanying pupil book; narrative background material to set the topic in context and notes from the author on the features of each copymaster. This pack is one of three separate support packs, one each for the three books in this series.

New Steps: pages 24-25 AIMS The aims of this unit are to introduce: a The
revelations of the Angel Jibril. b The words of the Qur'an. c The madrassah. d
Treating the Qur'an respectfully. BACKGROUND MATERIAL: The Qur'an, the holy
book ...

Religious Education

Fully revised and updated with a fresh, modern design, these Key Stage 3 RE books are aligned with Scheme of Work topics and split into two levels of ability. The Foundation Editions for lower ability pupils have identical page layout to the Core Editions so that they can be used alongside one another in class. They include even greater emphasis on clear, accessible language for easier comprehension. Updated pictures and introductory features set out learning objectives, while revised questions provide an effective balance between learning about and learning from religion. Teacher support, including photocopiable worksheets and ICT activities, is available on the dedicated New Steps in Religious Education website.

A Muslim children learn Arabic from an early age so that they can read the Qur'an
The Qur'an is the holy book for all Muslims. It contains the messages that Allah (
God) sent to the Prophet Muhammad. Putting the Qur'an together Muslims ...

Primary Steps in Religious Education for the Caribbean

Primary Steps in Religious Education for the Caribbean is a new series which introduces 7 to 11 year olds to the major world religions as well as some of the faith groups indigenous to the Caribbean, how they came to the region and how all the faiths are relevant today.

Sey الأم لأردون من Before Muhammad died in 632 CE he made a pilgrimage to
Makkah for the last time . On the Mount of Mercy he preached his greatest
sermon . “ I leave behind me two things , ” he said , “ the Qur'an and the example
of my life .