Taxation 42

La Ley Federal del Trabajo y leyes de seguridad social 2025 es el título de esta obra en presentación académica, la cual incluye titulillos y correlaciones artículo por artículo, mismos que le confi……続きを見る

Filing your self-assessment tax return doesn't have to be confusing or stressful. The Telegraph Tax Guide 2025 is the UK's bestselling and most trusted guide to filing your self-assessment with conf……続きを見る

Collection à dominante doctrinale, Les Cahiers du droit luxembourgeois est destinée à l’ensemble des professions juridiques, aux décideurs politiques et à tous les acteurs du processus législatif. 続きを見る

Introduction Les éléments constitutifs de l’apport caché 2.1. Problématiques d’ensemble 2.2. Les avantages pouvant faire l’objet d’un apport caché 2.3. Motivé par la relation sociale 2.4. L’ab……続きを見る

The ‘100% scanning’ law, or House Resolution 1 (H.R. 1), aims to protect US territory against terrorist risks likely to affect the global logistic chain. A unilateral step, it may be perceived as a ……続きを見る

Um trabalho de grande atualidade que tem por base um dissertação apresentada no curso de pósgraduação sobre o tema Direito Penal Fiscal/Evasão Fiscal. O autor expressa a sua visão quanto à necessida……続きを見る

Les intendants rouennais n'ont guère, jusqu’à présent, retenu l’attention. Il en est de même du contentieux fiscal dévolu aux commissaires départis dans les généralités situées en pays d’élections. ……続きを見る

Détention de résidences de plaisance en France via une société de capitaux luxembourgeoise: l'heure des premiers comptes approche, par Marc Kleyr et Régis Steiner. Le secret professionnel de l'a……続きを見る

Antagonisme entre usage de noms et enregistrement de marque: une approche luxembourgeoise, par Olivier Laidebeur Luxembourg: un avenir prometteur pour la finance islamique, par Oliver R. Hoor et……続きを見る

A descida progressiva da taxa nominal do IRC tem conduzido a uma excessiva constituição de sociedades cujo intuito é, primordialmente, a poupança fiscal. Foi nesta circunstância que, vislumbrando-se……続きを見る

A obra é uma compilação de temas de extrema pertinência no panorama tributário atual e de importantes contributos para uma reflexão em torno das perspetivas para o futuro da política fiscal em Portu……続きを見る

A obra tem por objeto uma das temáticas mais nobres de todo o Contencioso Tributário: as consequências adjetivas e substantivas que resultam da caducidade, entendida enquanto limite temporal ao exer……続きを見る

This book explores how the concept of fairness is used in different legal fields to ensure that the laws we live under are just and reasonable. It considers a wide range of topics, such as constitut……続きを見る

Este livro possui o objetivo de analisar se é possível afirmar que o não pagamento do Imposto sobre Circulação de Mercadorias e Prestação de Serviços de Transporte Interestadual e Intermunicipal e d……続きを見る

Na parte I desta obra são abordados, de forma pioneira e de maneira didática, simples e completa, os quatro objetos do Direito Financeiro: a despesa pública, a receita pública, o orçamento público e……続きを見る

"60 Anos do Tribunal Administrativo de Recursos Fiscais do DF – TARF: História e Perspectivas" celebra seis décadas de atuação do TARF/DF, abordando sua trajetória e desafios futuros. A coletânea re……続きを見る

As the recent scandal shows, the IRS is big, bad, and out of control. Grover Norquist analyzes the problems within the agency and presents solutions to rein them in. The driving force behind the Ame……続きを見る

Les + de l'édition 2025 : - le seul Code de procédure fiscale annoté et commenté - l'historique complet des modifications est conservé au pied de chaque article (code en ligne uniquement) - les modi……続きを見る

The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission, which functioned as the overarching fiscal authori……続きを見る

Social enterprises are regarded as a vital solution to the pressing problem of socio-economic inequality and play a crucial role in the delivery of public goods and services. Ernest Lim argues that ……続きを見る

If you are looking to understand how tax havens and offshore financial centers work, how they are governed (or not!), and what kind of economic and political impacts they have, then this book is for……続きを見る

Backcountry Democracy and the Whiskey Insurrection treats the legal culture that informed the Whiskey Rebellion of 1794 and its trials. Linda Myrsiades examines conflicts between state and federal c……続きを見る

Small states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and……続きを見る

The US subprime mortgage crisis, by nearly causing the collapse of the global financial system during the 2007–08 financial crisis, clearly revealed that household debt management is critical to the……続きを見る

This book is designed to be a short, critical introduction to the controversies in tax policy. The main thesis of the book is that there is a deeper substructure to debates about tax policy that und……続きを見る

Die Auslegung des Teilbetriebsbegriffes im Steuerrecht beschäftigt seit Jahrzehnten Rechtsprechung und Wissenschaft. Im Rahmen des Umwandlungssteuergesetzes (UmwStG) werfen die Umstrukturierung der ……続きを見る

Die Studie untersucht die rechtshistorischen Hintergründe und die Entwicklung der Rechtsprechung zu den sonstigen Einkünften aus Leistungen nach § 22 Nr. 3 EStG. Insbesondere im Bereich der Vermögen……続きを見る

Die Autorin stellt rechtsvergleichend die jeweiligen nationalen erbschaftsteuerlichen Regelungen und Abkommensvorschriften Deutschlands und der Schweiz dar. Aufgrund der weitreichenden Anknüpfungspu……続きを見る

Das Buch untersucht die außergewöhnlichen Belastungen im Steuerrecht gem. § 33 EStG. Der Autor betrachtet, welcher private Aufwand zwangsläufig ist, dass er im Hinblick auf das subjektive Nettoprinz……続きを見る

Der Libanon bietet für deutsche Unternehmen vielfältige Geschäftsmöglichkeiten mit bislang nicht ausgeschöpftem Potential. Dies zum Anlass nehmend untersucht der Verfasser die ertragsteuerlichen Aus……続きを見る