Taxation 5

This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscuri……続きを見る

Taxation is crucial to the functioning of the modern state. Tax revenues pay for public services - roads, the courts, defence, welfare assistance to the poor and elderly, and in many countries much ……続きを見る

ÍNDICE 1 - Introdução 2 - Sujeitos passivos 3 - Residentes e não residentes 4 - Incidência Real 5 - Transparência fiscal 6 - Período de tributação 7 - Benefícios Fiscais 8 - O lucro tributável 9 - O……続きを見る

Paine advocates the use of taxation to fund a universal old-age and disability pension, as well as a fixed sum to be paid to all citizens on reaching maturity. 続きを見る

A complexa teia normativa, subjacente a toda e qualquer matéria de direito tributário, encontra na matéria dos benefícios fiscais, latamente entendidos, a mais completa evidência. Através deste trab……続きを見る

RESUMO Garante da neutralidade, princípio estruturante do sistema comum do Imposto sobre o Valor Acrescentado (IVA), o direito à dedução encontra-se condicionado à existência de uma relação direta e……続きを見る

This volume unites the perspective of business ethics with approaches from strategic management, economics, law, political science, and with philosophical reflections on the theory of Corporate Citi……続きを見る

Non-State Regulatory Regimes explores how the concept of regulation continues to evolve. The focus is placed on those forms of regulation that are different from state regulation or present alternat……続きを見る

Taxes are sometimes so fundamental to domestic systems that they are almost impossible to change, as when the tax system is part of a nation's majority religion or is linked to another value deeply ……続きを見る

This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the Uni……続きを見る

This book shows that a special bank bankruptcy regime is desirable for the efficient restructuring and/or liquidation of distressed banks. It explores in detail both the principal features of corpor……続きを見る

This work aims to analyse substantive and conflict of laws rules regarding intermediated securities in a comparative way. For this purpose, it examines major jurisdictions’ rules for intermediated s……続きを見る

This book covers topics that are at the intersection of business ethics and governance as they pertain to entrepreneurship and finance. It is the first focused work that links entrepreneurship and f……続きを見る

This book is a product of my commitment to developing both theory and practice in political economy. I first became interested in economic and institutional change in the commercial banking industry……続きを見る

Os Preços de Transferência na Compra e Venda de Participações Sociais entre Entidades Relacionadas; Internacionalização: o Desafio dos Preços de Transferência; Ajustamentos de Preços de Transferênci……続きを見る

O projeto Católica Tax tem procurado investir em áreas de ponta da fiscalidade, onde se cruzam o relevo académico, o interesse prático, e o surgimento constante de problemas novos, a exigir materiai……続きを見る

No study of Black people in America can be complete without considering how openly discriminatory tax laws helped establish a racial caste system in the United States, how they were designed to excl……続きを見る

PREFÁCIO (...) O estudo que agora é publicado por Marta Caldas tem origem no meu Seminário de Doutoramento em Direito Fiscal, na Faculdade de Direito da Universidade de Lisboa, no ano letivo de 2013……続きを見る

Bachelorarbeit aus dem Jahr 2012 im Fachbereich Jura - Steuerrecht, Note: 1,7, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Köln, Sprache: Deutsch, Abstract: Die Umsatzsteuer stellt……続きを見る

Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book pr……続きを見る

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated in……続きを見る

Cet ouvrage offre une vulgarisation éclairante du nouveau référentiel comptable, « le Système Comptable OHADA ». Il est conçu en quatre parties : - le fondement de la comptabilité contenant neuf cha……続きを見る

Cet ouvrage a pour but d’analyser de manière efficace les perspectives et opportunités qui s’offrent aux dirigeants d’entreprise tout au long de leur carrière, en fournissant au lecteur une vision g……続きを見る

La loi du 31 janvier 2009 relative à la continuité des entreprises avait été approuvée dans un consensus général, dans la foulée de la débâcle de la banque Lehman Brothers et de la crise financière ……続きを見る

Comme chaque année, les auteurs de l’ouvrage ont, chacun dans leur domaine de spécialité, fait le bilan des modifications significatives qu’a connues le droit fiscal au cours de l’année écoulée. Qu’……続きを見る

La fraude fiscale en Belgique, l'argent noir de nos compatriotes: le véritable ADN de la Belgique. Mais comment fonctionnent ces circuits financiers parallèles ? Quels montants sont impliqués ? Et c……続きを見る

Les manipulations bilantaires (ou Window Dressing dans le monde anglo-saxon) sont importantes pour tous les acteurs économiques, dans le cas notamment où ces différentes manipulations conduiraient à……続きを見る

Un guide pratique riche de conseils pour mieux comprendre la TVA en Belgique et dans l'Union Européenne Un ensemble d’opérateurs est appelé communément le « Groupe des 4 » et comprend des assujettis……続きを見る

A partir du 1er janvier 2014, les opérations (pour la plupart des prestations de services) des avocats sont soumises à la TVA, à l’exception de certaines d’entre elles qui restent soit exemptées, so……続きを見る

Arbitragem Tributária (Portugal) ed. de 2015. DL n.º 10/2011, de 20 de Janeiro actualizada (Junho 2015). Contém as redacções anteriores. Todas as alteraç&otil……続きを見る