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L'utile et le futile : l'économie de l'immatériel
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ISBN: 2738102476 9782738102478 Year: 1994 Publisher: Paris: Odile Jacob,

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Abstract

Futiles, les grandes manifestations sportives, les studios d'Hollywood, les jeux vidéo, les villages du Club Méditerranée ? Peut-être, mais ils sont aussi au coeur de l'économie moderne. Déroutants, les flux planétaires d'informations et d'images, la volatilité financière ? Oui, mais ce sont les fondements d'une nouvelle dynamique économique. La source de la richesse ne se situe plus principalement dans la fabrication des biens matériels - les voitures, les machines, les ordinateurs -, mais dans les activités, les produits et les services dont la substance est immatérielle. Le marché des idées l'emporte désormais sur celui des choses. Les immatériels vont au-delà de l'économique. Ils façonnent nos émotions, ils déterminent nos valeurs culturelles et spirituelles. Face à la montée irréversible et quotidienne des immatériels, il est urgent de nous défaire de nos préjugés. Ce livre nous donne les clés permettant de comprendre un univers surprenant et pourtant familier et d'aborder ses défis avec lucidité.

Copyright's highway : from Gutenberg to the celestial jukebox
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ISBN: 0809053810 0809015919 9780809015917 9780809053810 Year: 1994 Publisher: New York Hill and Wang

La protection des photographies en droit d'auteur français, américain, britannique et canadien
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ISBN: 2275003576 Year: 1994 Volume: 246 Publisher: Paris LGDJ


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Of authors and origins : essays on copyright law
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ISBN: 0198257929 9780198257929 Year: 1994 Publisher: Oxford: Clarendon,

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Copyright law has become a significant area of law in recent years, yet in spite of its growing importance it has received little or no sustained theoretical analysis. In this collection of essays, international figures in copyright law identify and discuss key themes in the light of recent developments in art and literary theory. Nations of authorship, "the author", originality and influence - subjects of intense debate in art and literature - are also central features of copyright law. Set against the backdrop of theoretical controversy, these essays explore the challenges for copyright law in the face of rapid theoretical and technological change.


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Zawarcie umowy i formowanie stosunku wydawniczego w swietle ustawy o prawie autoskim z 1952 roku
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ISBN: 8322910592 Year: 1994 Volume: 1624 Publisher: Wroclaw Wydawnictwo Uniwersytetu Wroclawskiego


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La nouvelle loi fédérale sur le droit d'auteur
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ISBN: 2881970257 9782881970252 Year: 1994 Volume: 26 Publisher: Lausanne: Université de Lausanne. Centre du droit de l'entreprise,

Traité de la propriété littéraire et artistique
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ISBN: 2711123324 9782711123322 Year: 1994 Publisher: Paris: Litec,

Transfer pricing and valuation in corporate taxation : federal legislation vs. administrative practice
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ISBN: 9780792393924 0792393929 9780306482182 9786610462339 1280462337 0306482185 Year: 1994 Publisher: Boston : Kluwer Academic Publishers,

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Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses. It addresses issues that often mean millions of dollars to in- vidual corporations, and a significant fraction of the federal gove- ment’s revenue base. These disparities between law, regulations, and administrative practice are concerning on a number of grounds. First, they - pose considerable economic costs by inducing corporations to engage in a variety of “rent-seeking” activities designed to reduce their - pected tax liabilities, and by requiring the IRS to devote still more to enforcement efforts that are very often futile. Second, they are in- ; herently undemocratic. Administrative practice is currently ad hoc by relying on dispute resolution procedures that can and do yield very different settlements on disputed tax issues from one case to another, the IRS often ends up treating similarly situated cor- rations very differently. Moreover, to the extent that the disp- ity between statute and implementation reflects the IRS’s failure to carry out Congress’ will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate.

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