Podcasts about general anti

Juvenal Díaz Mateus fue, hasta hace un año, general del Ejército. Tras una barrida de altos mandos, ahora es candidato a la Gobernación de Santander, apoyado por tres de las cuatro casas políticas clave de la región, que quieren quitarle fuerza al todopoderoso regional Rodolfo Hernández. Hoy hablamos de la apuesta de uno de los dos generales en competencia para las regionales: capitalizar el voto de opinión de quienes se decepcionaron de la Rodolfoneta y de quienes temen por la inseguridad.Para saber más puede leer:El general que Petro sacó ahora busca derrotar a Rodolfo en Santander.Aun disminuido, Rodolfo es el candidato a vencer en Santander.Viva en primera fila nuestro periodismo con una membresía a los Superamigos de La Silla. Puede ser parte de nuestra comunidad acá.Un espacio de cuña en Huevos Revueltos puede ser suyo. Si tiene interés, escriba a fgiraldo@lasillavacia.com.Chequeo de datos: Diego Chaparro, periodista de La Silla Vacía. Producción: Sergio García y Fernando Cruz, periodistas de La Silla Vacía.Foto de portada: Tomada del Twitter de Óscar Villamizar M.

Russian Nukes, Nukes In General, Anti Woke Podcast

This week on Legally Speaking with Michael Mulligan:The BC Court of Appeal recently allowed a sentence appeal by the Crown and converted a two-year conditional sentence, sometimes called house arrest, into a regular jail sentence for a bookkeeper convicted of defrauding her employer. Because the bookkeeper had a previous conviction for similar behaviour and was acting in a position of trust, the two-year jail sentence was not surprising. A theft or fraud committed by someone in a position of trust is more serious than theft or fraud committed by a stranger. A sentence appeal is not, however, a matter of asking the Court of Appeal to substitute its judgment for that of a trial judge. Trial judges have a wide discretion to determine an appropriate sentence. The sentence appeal was allowed because the trial judge had accepted as true a submission by the defence that the offending occurred as a result of depression and drug addiction when that was denied by the Crown. At a sentencing hearing, the Crown and defence can make submissions about aggravating, or mitigating, factors that would have an impact on the sentence. Where the other party doesn't deny the aggravating or mitigating factor a judge can proceed on the basis that it's true. In this case, however, the Crown denied that depression or drug use was the reason for the fraud. Where a factor like this is denied, the other party should be given an opportunity to prove it and, if that is not done, the judge should not consider the alleged factor. Also on the show, the evolving directions for virtual court appearances in Provincial Court are discussed. As a result of COVID, the BC Provincial Court has made significant use of MS Teams for virtual court appearances. In addition to health considerations, this has allowed for increased efficiency with suitable matters being dealt with remotely and judges from across the province being able to deal with cases in other locations. Rules of decorum for virtual court appearances have been evolving. They now include a desire for neutral backgrounds, as well as what would have seemed obvious like not eating, drinking, or smoking during a court appearance.Finally, a Supreme Court of Canada case dealing with the Income Tax Act provision referred to as the GAAR or the General Anti-Avoidance Rule is discussed. The GAAR is controversial because it purports to prohibit “abusive” tax transactions that are permitted by the wording of the Income Tax Act. The GAAR acts as a limit on both tax certainty and the well-accepted principle that taxpayers are entitled to arrange their affairs to minimize the amount of tax payable.The legal test to determine if the GAAR prohibits a transaction turns on whether it's “abusive”. This, in turn, is based on an assessment of the “object, spirit, and purpose” of whatever rule is at issue. In the case discussed, which involved a complicated corporate structure that relied on a tax treaty with Luxembourg, the GAAR was found not to apply because the purpose of the tax treaty was to encourage investment in Canada even if less tax might be collected in Canada. Follow this link for a transcript of the show and links to the cases discussed. 

In this week's episode Harriet and Grahame discuss General Anti Abuse Rules or GARRs. They look at the UK GARR and the EU ATAD GAAR and then review the differing types of GARR in this context, looking at the differing features. They review examples of GARRs in the low tax world and how they operate and, which of the EU and UK GAAR they most resemble. This episode is brought to you in collaboration with Spiramus Press, publishers of Harriet and Grahame's book "A Practitioner's Guide to International Automatic Tax Information Exchange Regimes" which will be published on 1st September 2021 and is available to pre-order here: https://spiramus.com/automatic-exchange-of-information

This episode references: SIGAR's 2019 High Risk Listhttps://www.sigar.mil/pdf/spotlight/2019_High-Risk_List.pdf Interactive High Risk Listhttps://www.sigar.mil/interactive-reports/high-risk-list/index.html SIGAR's April 30, 2020 Quarterly Report to Congresshttps://www.sigar.mil/pdf/quarterlyreports/2020-04-30qr.pdf Learning Lessons: Capturing and Institutionalizing Lessonsfrom Complex Stabilization Effortshttps://www.sigar.mil/pdf/lessonslearned/SIGAR-17-15-LL.pdf "Boondoggle HQ: The $25 Million Building in Afghanistan Nobody Needed" Pro Publica, May 20, 2015.https://projects.propublica.org/graphics/boondoggle Cleveland.Com "John Sopko fought the Mafia in Cleveland and now he's fighting fraud and corruption in Afghanistan", updated January 12, 2019https://www.cleveland.com/open/2013/07/he_fought_the_mafia_in_clevela.html John Sopko is the Special Inspector General for Afghanistan Reconstructionhttps://www.sigar.mil/about/leadership/leadership.aspx?SSR=1&SubSSR=2&Sub2SSR=1&WP=IG%20SIGAR

This episode references: The Inspector General Act of 1978, As Amended https://uscode.house.gov/view.xhtml?path=/prelim@title5/title5a/node20&edition=prelim 2008 National Defense Authorization Act, SIGAR authorities at Section 1229 https://www.congress.gov/110/plaws/publ181/PLAW-110publ181.pdf SIGAR's 2019 High Risk List https://www.sigar.mil/pdf/spotlight/2019_High-Risk_List.pdf Interactive High Risk List https://www.sigar.mil/interactive-reports/high-risk-list/index.html SIGAR's April 30, 2020 Quarterly Report to Congress https://www.sigar.mil/pdf/quarterlyreports/2020-04-30qr.pdf Counternarcotics: Lessons from the U.S. Experience in Afghanistan https://www.sigar.mil/interactive-reports/counternarcotics/index.html Reintegration of Ex-Combatants: Lessons from the U.S.Experience in Afghanistan https://www.sigar.mil/interactive-reports/reintegration/index.html Washington Post, "The Afghanistan Papers: A Secret History of the War", December 9, 2019 https://www.washingtonpost.com/graphics/2019/investigations/afghanistan-papers/documents-database/ Cleveland.Com "John Sopko fought the Mafia in Cleveland and now he's fighting fraud and corruption in Afghanistan", updated January 12, 2019 https://www.cleveland.com/open/2013/07/he_fought_the_mafia_in_clevela.html John Sopko is the Special Inspector General for Afghanistan Reconstruction https://www.sigar.mil/about/leadership/leadership.aspx?SSR=1&SubSSR=2&Sub2SSR=1&WP=IG%20SIGAR

In this podcast, PwC professionals discuss important transfer pricing considerations related to the General Anti-avoidance rule (GAAR), permanent establishment, new limitations on payments to “preferred regimes,” and reportable transactions.Support the show (https://www.pwc.com/gx/en/services/tax/transfer-pricing.html)

"En la entrevista con nuestros invitados especiales, el Dr. Jorge Castañeda González y el C.P. y L.D. Luis Fernando Arnaiz Lara, ambos con una amplia trayectoria y experiencia profesional en la materia, tuvimos la oportunidad de realizar una análisis crítico y objetivo del fin perseguido por el legislador en la aplicación e implementación de la Cláusula General Anti abuso en nuestro sistema jurídico fiscal mexicano, del cual se percibe una incertidumbre e inseguridad jurídica entre los contribuyentes.Básicamente, al adicionarse el artículo 5-A al Código Fiscal de la Federación (C.F.F.) se busca que aquellos contribuyentes que realizan estrategias fiscales para aminorar la carga fiscal, no dejen de contribuir al gasto público mediante el uso del abuso del derecho, y así, evitar la disparidad entre la causación de los impuestos de los contribuyentes.En el ejercicio de sus facultades de comprobación, la autoridad fiscal, podrá presumir, salvo prueba en contrario, que los actos jurídicos carecen de una razón de negocios con base en los hechos observados en el procedimiento de fiscalización y elementos valorados, es decir, cuando el beneficio económico cuantificable, razonablemente esperado, sea menor al beneficio fiscal. Subrayando, la consecuencia connatural fiscal que lleva a cabo una operación.Asimismo, la autoridad fiscal, podrá presumir, salvo prueba en contrario, que una serie de actos jurídicos carecen de una razón de negocios, cuando el beneficio económico razonablemente esperado pudiera alcanzarse a través de la realización de un menor numero de actos jurídicos y el efecto fiscal hubiera sido más gravoso. Con ello se evita el beneficio gravoso fiscal que busca el contribuyente a través de esas operaciones, por ejemplo, la amortización de una pérdida, una deducción, o un ingreso no gravado que, derivado de los efectos fiscales de las operaciones, se encontraba permitido en las disposiciones fiscales. Pues, la finalidad de la disposición legal atiende a buscar un equilibrio entre el beneficio económico y el beneficio fiscal. No obstante, no existen implicaciones penales, pero se combate a la elusión fiscal.Sin embargo, existe incertidumbre jurídica para aquellas operaciones que fueron realizadas con anterioridad a su entrada en vigor, es decir, mediante su aplicación retroactiva, surgiendo un debate en el sentido de determinar si se trata de una norma de procedimiento o una norma sustantiva.De tal manera, nos encontramos en presencia de una norma que faculta la autoridad a re caracterizar o darle efectos fiscales distintos al acto jurídico, ya que el hecho imponible viene a ser cambiado a consecuencia de su aplicación. No obstante, el concepto de “Razón de Negocios” viene a ser un concepto indeterminado, es decir, es tan amplio, que esta norma se maneja en base a presunciones, que admiten prueba en contrario."

It is time to kick off a new season.  Thus, we will set the tone by providing a general anti-pattern definition.  Spoiler alert, this season will focus on anti-patterns much like we did software patterns of design a few seasons back.  We will drift away from software design and implementation at times due to the more general applicability of anti-patterns. Finding An Anti-Pattern Definition There are a number of functional definitions out there.  However, we will go to the source of truth on the Internet, Wikipedia. [Click Here to See The Page] "An anti-pattern is a common response to a recurring problem that is usually ineffective and risks being highly counterproductive. The term, coined in 1995 by Andrew Koenig,[3] was inspired by a book, Design Patterns, which highlights a number of design patterns in software development that its authors considered to be highly reliable and effective. The term was popularized three years later by the book AntiPatterns, which extended its use beyond the field of software design to refer informally to any commonly reinvented but bad solution to a problem. Examples include analysis paralysis, cargo cult programming, death march, groupthink and vendor lock-in." We can see from the above that the modern version of anti-patterns is still young.  It spun off of the gang of four book that gave us patterns.  However, anti-patterns have been with us since man made his first mistake.  The simplest definition is that these tell us what to avoid. Laugh or Cry You might find bits of humor mixed in with the topics we cover.  This is intentional.  We will be looking at examples that fall under the category of those that you can either laugh or cry at them.  You are more likely to laugh at those you have witnessed.  On the other hand, you should grab a tissue for those you have lived through.  Nevertheless, there are concrete examples for each of the warnings we address. Language Specification We found that software patterns often were supported in every modern language.  These anti-patterns go beyond languages and even software in many cases.  Thus, we will not even bother going down to a technical level except in those cases where specific examples help our understanding.

India’s Central Board of Direct Taxes (CBDT) recently issued a notification for application of General Anti-avoidance Rules (GAAR).

The Indian government released a long-awaited report on implementation of General Anti-avoidance Rules (GAAR); the report has been eagerly anticipated by multinationals with Indian investments.

UK releases anticipated Budget 2012, corporate rate reductions -- Indian Union Budget 2012-13 addresses Vodafone, other major changes -- Australia to amend General Anti-avoidance Rule -- Australia releases revised draft legislation on proposed Investment Management Regime -- Hong Kong announces new group-recharge deduction position -- Japan's NTA releases transfer pricing guidance for examiners -- European Commission announces new consultation on double "non-taxation" -- Italy amends exit taxation; opportunity for MNCs -- Italy issues draft regulations on notional interest deduction regime -- Argentina adopts new "Early Declaration System for Services" -- Colombian Constitutional Court rules minimum ownership for indirect tax credits for taxes on earnings from foreign shares unconstitutional