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TRIBUTAÇÃO DOS LUCROS AUFERIDOS NO EXTERIOR

A legislação brasileira CFC e de tributação em bases universais e a sua compatibilidade com os tratados firmados pelo Brasil para evitar a dupla tributação

de Thiago Seixas Salgado ...

Ao contrário do que ocorreu com a discussão sobre a validade em si das regras CFC e da tributação em bases universais, a relação entre essa legislação e os tratados firmados pelo Brasil com outros países para evitar a dupla tributação da renda não foi objeto de grandes controvérsias ao longo do tempo. Isso ocorreu porque os tratados para evitar a dupla tributação começaram a ser firmados pelo ... Leer más

$9.97 USD

Ao contrário do que ocorreu com a discussão sobre a validade em si das regras CFC e da tributação em bases universais, a relação entre essa legislação e os tratados firmados pelo Brasil com outros países para evitar a dupla tributação da renda não foi objeto de grandes controvérsias ao longo do tempo. Isso ocorreu porque os tratados para evitar a dupla tributação começaram a ser firmados pelo
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DESJUDICIALIZAÇÃO DA EXECUÇÃO FISCAL E (IN)EFICIÊNCIA ARRECADATÓRIA DA FAZENDA PÚBLICA

de Vinicius Ludgero ...

O livro discute a proposta do procedimento de desjudicialização da Lei de Execução Fiscal com a finalidade de demonstrar que os processos de execução fiscal no Brasil são ineficientes, uma vez que o modelo judicial de execução do crédito tributário dá sinais de desgaste, diante da baixa efetividade das decisões que buscam a penhora de bens do devedor ou obrigatoriedade do adimplemento junto aos ... Leer más

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O livro discute a proposta do procedimento de desjudicialização da Lei de Execução Fiscal com a finalidade de demonstrar que os processos de execução fiscal no Brasil são ineficientes, uma vez que o modelo judicial de execução do crédito tributário dá sinais de desgaste, diante da baixa efetividade das decisões que buscam a penhora de bens do devedor ou obrigatoriedade do adimplemento junto aos
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Chancen und Risiken beim Berliner Testament

de Otto N. Bretzinger ...

Series Libro 15 - kurz&konkret
Berliner Testament: Das gemeinschaftliche Testament für EheleuteFür Eheleute sieht das Gesetz eine besondere Form eines Testaments vor, die deren spezifische Interessen berücksichtigt: das gemeinschaftliche Testament. Dieses Testament ermöglicht es, Verfügungen sowohl für den Tod des einen als auch des anderen Partners zu treffen. Ein Ehegatte kann seine Verfügung nicht einseitig und ohne Kenntnis ... Leer más

$10.09 USD o gratis con Kobo Plus

Berliner Testament: Das gemeinschaftliche Testament für EheleuteFür Eheleute sieht das Gesetz eine besondere Form eines Testaments vor, die deren spezifische Interessen berücksichtigt: das gemeinschaftliche Testament. Dieses Testament ermöglicht es, Verfügungen sowohl für den Tod des einen als auch des anderen Partners zu treffen. Ein Ehegatte kann seine Verfügung nicht einseitig und ohne Kenntnis
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Steuergestaltung mit Angehörigen

Steuerliche Vor- und Nachteile optimal kombinieren

Edición de Wolters Kluwer Steuertipps ...

Der Gesetzgeber schränkt die Steuer-Spar-Möglichkeiten bei verschiedenen Anlage- und Beteiligungsformen immer weiter ein. Deshalb gewinnen Gestaltungen innerhalb der Familie zunehmende Bedeutung. Ihr Plus: Wenn Sie steuerliche Vor- und Nachteile unter Angehörigen clever kombinieren und Vermögensübertragungen richtig gestalten, können alle Beteiligten viel Geld sparen.Mit Ausnahme der Freibeträge ... Leer más

$9.39 USD o gratis con Kobo Plus

Der Gesetzgeber schränkt die Steuer-Spar-Möglichkeiten bei verschiedenen Anlage- und Beteiligungsformen immer weiter ein. Deshalb gewinnen Gestaltungen innerhalb der Familie zunehmende Bedeutung. Ihr Plus: Wenn Sie steuerliche Vor- und Nachteile unter Angehörigen clever kombinieren und Vermögensübertragungen richtig gestalten, können alle Beteiligten viel Geld sparen.Mit Ausnahme der Freibeträge
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Using Transparency Against Corruption in Public Procurement

A Comparative Analysis of the Transparency Rules and their Failure to Combat Corruption

de Irena Georgieva ...

Series series Law and Criminology (R0)
This book examines corruption in public procurement in three Member States of the EU, reviewing their different approaches to combating corruption, and the extent to which the transparency principle is applied in their procurement systems. The focus of the work is on the contrast between the unsuccessful procurement legislation of a relatively young Member State (Bulgaria) and its attempt to curb ... Leer más

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This book examines corruption in public procurement in three Member States of the EU, reviewing their different approaches to combating corruption, and the extent to which the transparency principle is applied in their procurement systems. The focus of the work is on the contrast between the unsuccessful procurement legislation of a relatively young Member State (Bulgaria) and its attempt to curb
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Steuererklärung 2026/2027 - Rentner, Pensionäre

Mit Leitfaden für Elster

de Udo Reuß ...

Mehr Netto von der RenteImmer mehr Rentner und Pensionäre müssen eine Steuererklärung abgeben – doch längst nicht alle. Unser Steuer-Bestseller verschafft Klarheit: Wer ist überhaupt zur Abgabe verpflichtet und wer nicht? Und wie lässt sich die Steuerlast minimieren – oder sogar komplett vermeiden?Verständlich und praxisnah erklärt das Buch alle aktuellen Steueränderungen für 2026/2027 und zeigt, ... Leer más

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PEDIDO ANTICIPADO

Mehr Netto von der RenteImmer mehr Rentner und Pensionäre müssen eine Steuererklärung abgeben – doch längst nicht alle. Unser Steuer-Bestseller verschafft Klarheit: Wer ist überhaupt zur Abgabe verpflichtet und wer nicht? Und wie lässt sich die Steuerlast minimieren – oder sogar komplett vermeiden?Verständlich und praxisnah erklärt das Buch alle aktuellen Steueränderungen für 2026/2027 und zeigt,
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Wealth Management and Investment in Islamic Settings

Opportunities and Challenges

Edición de Toseef Azid, Murniati Mukhlisin, Othman Altwijry ...

Series series Economics and Finance (R0)
This book addresses the theory, practices, challenges, key issues and potential future policies concerning investment and wealth management in connection with Islamic finance. There is a noted scarcity of literature on Islamic approaches towards wealth management from a jurisprudential perspective, and so this book aims to address this lacuna in available literature. It demonstrates strategies for ... Leer más

$106.09 USD

This book addresses the theory, practices, challenges, key issues and potential future policies concerning investment and wealth management in connection with Islamic finance. There is a noted scarcity of literature on Islamic approaches towards wealth management from a jurisprudential perspective, and so this book aims to address this lacuna in available literature. It demonstrates strategies for
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Widerruf bei Hypothekenkrediten

Wer schützt uns vor diesem Verbraucherschutz

de Hans-Bernd Schäfer ...

Series series Business and Economics (German Language)
Dieses Essential setzt sich kritisch mit dem Argument des Verbraucherschutzes beim Widerruf von Hypothekenkrediten auseinander. Die historisch niedrigen Zinsen verleiten viele Darlehensnehmer dazu, ihren Vertrag zu widerrufen, weil sie bei Abschluss des Kreditvertrags nicht rechtswirksam über ihr 14-tägiges Widerrufsrecht informiert worden seien. Selbst winzige und triviale Normabweichungen bei ... Leer más

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Dieses Essential setzt sich kritisch mit dem Argument des Verbraucherschutzes beim Widerruf von Hypothekenkrediten auseinander. Die historisch niedrigen Zinsen verleiten viele Darlehensnehmer dazu, ihren Vertrag zu widerrufen, weil sie bei Abschluss des Kreditvertrags nicht rechtswirksam über ihr 14-tägiges Widerrufsrecht informiert worden seien. Selbst winzige und triviale Normabweichungen bei
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Lecciones de derecho tributario

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de Sandra Sevillano ...

El derecho tributario es una de las ramas más interesantes del derecho, pues en ella convergen distintas perspectivas y visiones de otras áreas del conocimiento. Por ello, y porque los conceptos y las normas del derecho tributario no siempre colaboran para un rápido entendimiento y manejo de esta materia, es conocida como una de las ramas más difíciles del derecho. Sin embargo, su proyección sobre ... Leer más

$9.41 USD o gratis con Kobo Plus

El derecho tributario es una de las ramas más interesantes del derecho, pues en ella convergen distintas perspectivas y visiones de otras áreas del conocimiento. Por ello, y porque los conceptos y las normas del derecho tributario no siempre colaboran para un rápido entendimiento y manejo de esta materia, es conocida como una de las ramas más difíciles del derecho. Sin embargo, su proyección sobre
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Comparative Survey of Securities Laws

A review of the securities and related laws of fourteen nations

de International Bar Association Staff ...

Series series Law and Criminology (R0)
The Section on Business Law of the International Bar Association is greatly indebted to the Editor, J. Michael Robinson and to John Gauntlett, the Chairman of the Committee on Issues and Trading in Securities, and his Vice Chairmen, Blaise Pasztory, Robert Briner and the members of the Committee who have contributed, for their joint efforts in preparing this ftrst book of their committee. It will ... Leer más

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The Section on Business Law of the International Bar Association is greatly indebted to the Editor, J. Michael Robinson and to John Gauntlett, the Chairman of the Committee on Issues and Trading in Securities, and his Vice Chairmen, Blaise Pasztory, Robert Briner and the members of the Committee who have contributed, for their joint efforts in preparing this ftrst book of their committee. It will
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Corporate Taxation in the Netherlands Antilles

Edición de F. Damian Leo ...

Series series Law and Criminology (R0)
Corporate income taxation in the Netherlands Antilles is embodied in a law of a total of 57 articles, i.e. Articles" 1 to 54 and Articles 8A, 9A and 14A. The law is divided into nine chapters. Chapter I (Articles 1 to 16) contains the substantive portion of the law and Chapters II to IX are the procedural articles, the penal sanctions, transistory and effectivity provisions. Articles 8A, 9A, 14 ... Leer más

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Corporate income taxation in the Netherlands Antilles is embodied in a law of a total of 57 articles, i.e. Articles" 1 to 54 and Articles 8A, 9A and 14A. The law is divided into nine chapters. Chapter I (Articles 1 to 16) contains the substantive portion of the law and Chapters II to IX are the procedural articles, the penal sanctions, transistory and effectivity provisions. Articles 8A, 9A, 14
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International Taxation

The Indian Perspective

de Nigam Nuggehalli ...

Series series Law and Criminology (R0)
This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian “story” of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty, ... Leer más

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This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian “story” of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty,
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Incentivising Angels

A Comparative Framework of Tax Incentives for Start-Up Investors

de Stephen Barkoczy, Tamara Wilkinson ...

Series series Law and Criminology (R0)
This book examines tax incentives for investors in start-up companies through a critical analysis of Australia’s early-stage investors (ESI) program, and a comparison of that program with the United Kingdom’s Seed Enterprise Investment Scheme (SEIS) upon which it is loosely modelled. It discusses the importance of innovation and the special role that venture capital plays in supporting start-ups, ... Leer más

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This book examines tax incentives for investors in start-up companies through a critical analysis of Australia’s early-stage investors (ESI) program, and a comparison of that program with the United Kingdom’s Seed Enterprise Investment Scheme (SEIS) upon which it is loosely modelled. It discusses the importance of innovation and the special role that venture capital plays in supporting start-ups,
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The EU Passive Income Tax Directives

A Commentary on the Parent-Subsidiary and Interest-Royalty Directives

Edición de Niels Bammens, Filip Debelva ...

Series series Elgar Commentaries in Tax Law series
In this Commentary, expert authors present in-depth analysis of the different provisions of the Parent-Subsidiary Directive (Council Directive 2011/96/EU) and the Interest and Royalty Directive (Council Directive 2003/49/EC). They explore how these directives strengthen the freedom of establishment and the free movement of capital by removing double taxation on dividends, interest, and royalties ... Leer más

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In this Commentary, expert authors present in-depth analysis of the different provisions of the Parent-Subsidiary Directive (Council Directive 2011/96/EU) and the Interest and Royalty Directive (Council Directive 2003/49/EC). They explore how these directives strengthen the freedom of establishment and the free movement of capital by removing double taxation on dividends, interest, and royalties
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The Law of Success: In Sixteen Lessons

de Napoleon Hill ...

“You Can Do It if You Believe You Can!”THIS is a course on the fundamentals of Success.Success is very largely a matter of adjusting one’s self to the ever-varying and changing environments of life, in a spirit of harmony and poise. ... Leer más

$2.99 USD o gratis con Kobo Plus

“You Can Do It if You Believe You Can!”THIS is a course on the fundamentals of Success.Success is very largely a matter of adjusting one’s self to the ever-varying and changing environments of life, in a spirit of harmony and poise.
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Federal Income Tax

a QuickStudy Digital Law Reference

de Elena Marty-Nelson, JD ...

BarCharts, Inc was founded on our law guides created by the owner, designed to understand the significance of details within the larger scheme of the law, as a daily refresher, and to review before the Bar Exam. Twenty five years later we keep those guides up to date for students, paralegals and practicing lawyers to have the most handy legal reference to the most important points of the law ... Leer más

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BarCharts, Inc was founded on our law guides created by the owner, designed to understand the significance of details within the larger scheme of the law, as a daily refresher, and to review before the Bar Exam. Twenty five years later we keep those guides up to date for students, paralegals and practicing lawyers to have the most handy legal reference to the most important points of the law
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Diritto Tributario

de MAURO BEGHIN ...

Questo volume è rivolto agli studenti universitari e ai giovani che abbiano conseguito la laurea in discipline economiche o giuridiche, i quali intendano prepararsi all’esame di profitto, alla carriera presso società ed enti oppure all’esame di Stato per lo svolgimento delle professioni di dottore commercialista o di avvocato.L'autore procede dalle fondamenta per procedere poi sugli istituti ... Leer más

$56.69 USD o gratis con Kobo Plus

Questo volume è rivolto agli studenti universitari e ai giovani che abbiano conseguito la laurea in discipline economiche o giuridiche, i quali intendano prepararsi all’esame di profitto, alla carriera presso società ed enti oppure all’esame di Stato per lo svolgimento delle professioni di dottore commercialista o di avvocato.L'autore procede dalle fondamenta per procedere poi sugli istituti
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La prevalenza della sostanza sulla forma nel diritto tributario

de FRANCESCO MONTANARI ...

La prevalenza della sostanza sulla forma nel diritto tributario affronta la tematica partendo da una considerazione di fondo: che, da molto tempo, viene attribuita una “patente di verità” a tutto ciò che è sostanza ed una connotazione marcatamente negativa a tutto ciò che è forma. In via preliminare, quindi, si cercherà di comprendere se la prevalenza della sostanza sulla forma sia davvero ... Leer más

$56.69 USD o gratis con Kobo Plus

La prevalenza della sostanza sulla forma nel diritto tributario affronta la tematica partendo da una considerazione di fondo: che, da molto tempo, viene attribuita una “patente di verità” a tutto ciò che è sostanza ed una connotazione marcatamente negativa a tutto ciò che è forma. In via preliminare, quindi, si cercherà di comprendere se la prevalenza della sostanza sulla forma sia davvero
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Cryptocurrency taxation

the influence of monetary law for taxation beyond income tax for capital gains

de Renan Do Nascimento Couto, Marcus Livio Gomes, Sergio André Rocha ...

Traducido por Renan Do Nascimento Couto ...

O livro tem como elemento central a análise de fatos geradores tributários decorrentes do uso de criptomoedas como ativos de pagamentos (principalmente) e investimentos (residualmente). A premissa perpassa pela necessidade de se descobrir quais as pessoas operam as criptomoedas, uma vez que a chave pública não identifica o CPF ou CNPJ do usuário. A falta de reconhecimento entre a pessoa física e o ... Leer más

$9.97 USD

O livro tem como elemento central a análise de fatos geradores tributários decorrentes do uso de criptomoedas como ativos de pagamentos (principalmente) e investimentos (residualmente). A premissa perpassa pela necessidade de se descobrir quais as pessoas operam as criptomoedas, uma vez que a chave pública não identifica o CPF ou CNPJ do usuário. A falta de reconhecimento entre a pessoa física e o
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Taxation in the Digital Economy

New Models in Asia and the Pacific

Edición de Nella Hendriyetty, Chris Evans, Chul Ju Kim, Farhad Taghizadeh-Hesary ...

Series series Routledge Studies in Development Economics
A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax ... Leer más

Gratis

A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax
... Leer más
Public Enemy Number 1 The American Taxpayer

de Austin Speed ...

This book is a personal look at taxes and how they've gotten too big, too expensive, and how they are growing too fast for the averag American to keep up.It's not about conservatives versus liberalsIt's not about Republicans versus DemocratsIt's about Taxpayers versus their GovernmentThis book covers the following topics where the author attempts to describe the issues with taxes from the ... Leer más

$2.99 USD

PEDIDO ANTICIPADO

This book is a personal look at taxes and how they've gotten too big, too expensive, and how they are growing too fast for the averag American to keep up.It's not about conservatives versus liberalsIt's not about Republicans versus DemocratsIt's about Taxpayers versus their GovernmentThis book covers the following topics where the author attempts to describe the issues with taxes from the
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Shannon Pratt's The Lawyer's Business Valuation Handbook

Understanding Financial Statements, Appraisal Reports, and Expert Testimony, Third Edition

de Shannon Pratt ...

Highly technical and often difficult to understand, business valuations are a critical subject for lawyers in many areas, such as divorce, bankruptcy, corporate and tax law, and estate and financial planning. The authors of this book, who have over 40 years of combined experience in transactional matters and litigation, present and discuss key concepts in valuation. At the same time, they explain ... Leer más

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Highly technical and often difficult to understand, business valuations are a critical subject for lawyers in many areas, such as divorce, bankruptcy, corporate and tax law, and estate and financial planning. The authors of this book, who have over 40 years of combined experience in transactional matters and litigation, present and discuss key concepts in valuation. At the same time, they explain
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Cum-Ex & CumCum Betrug: Wie Banker, Anwälte und Politiker Milliarden abzocken

DIE VERBINDUNGEN ZWISCHEN WIRTSCHAFT UND POLITIK. GIER UND GRÖßENWAHN

de Heinz Duthel ...

Aktienerträge, Arbitrage, Automatischer Informationsaustausch, Aufsichtsbehörde, Bankgeheimnis, Bilanzprüfung, Compliance, Common Reporting Standard (CRS), Cum-Cum-Geschäfte, Cum-Ex-Geschäfte, Datenanalyse, Dividendenstripping, Doppelbesteuerungsabkommen, Ermittlungsmethoden, Erstattung, Ethik, Finanzaufsicht, Finanzanalyse, Finanzdienstleistungen, Finanzermittlungen, Finanzinnovationen, ... Leer más

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Aktienerträge, Arbitrage, Automatischer Informationsaustausch, Aufsichtsbehörde, Bankgeheimnis, Bilanzprüfung, Compliance, Common Reporting Standard (CRS), Cum-Cum-Geschäfte, Cum-Ex-Geschäfte, Datenanalyse, Dividendenstripping, Doppelbesteuerungsabkommen, Ermittlungsmethoden, Erstattung, Ethik, Finanzaufsicht, Finanzanalyse, Finanzdienstleistungen, Finanzermittlungen, Finanzinnovationen,
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Umsatzsteuergesetz (UStG)

Edición de Hoffmann ...

Umsatzsteuergesetz in der Fassung der Bekanntmachung vom 21. Februar 2005 (BGBl. I S. 386), das zuletzt durch Artikel 9 des Gesetzes vom 11. Dezember 2018 (BGBl. I S. 2338) geändert worden ist. ... Leer más

$1.07 USD o gratis con Kobo Plus

Umsatzsteuergesetz in der Fassung der Bekanntmachung vom 21. Februar 2005 (BGBl. I S. 386), das zuletzt durch Artikel 9 des Gesetzes vom 11. Dezember 2018 (BGBl. I S. 2338) geändert worden ist.
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eBooks de Tributación

TRIBUTAÇÃO DOS LUCROS AUFERIDOS NO EXTERIOR

DESJUDICIALIZAÇÃO DA EXECUÇÃO FISCAL E (IN)EFICIÊNCIA ARRECADATÓRIA DA FAZENDA PÚBLICA

Chancen und Risiken beim Berliner Testament

Steuergestaltung mit Angehörigen

Using Transparency Against Corruption in Public Procurement

Steuererklärung 2026/2027 - Rentner, Pensionäre

Wealth Management and Investment in Islamic Settings

Widerruf bei Hypothekenkrediten

Lecciones de derecho tributario

Comparative Survey of Securities Laws

Corporate Taxation in the Netherlands Antilles

International Taxation

Incentivising Angels

The EU Passive Income Tax Directives

The Law of Success: In Sixteen Lessons

Federal Income Tax

Diritto Tributario

La prevalenza della sostanza sulla forma nel diritto tributario

Cryptocurrency taxation

Taxation in the Digital Economy

Public Enemy Number 1 The American Taxpayer

Shannon Pratt's The Lawyer's Business Valuation Handbook

Cum-Ex & CumCum Betrug: Wie Banker, Anwälte und Politiker Milliarden abzocken

Umsatzsteuergesetz (UStG)