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položkypoložka

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Neomezený přístup k elektronickým knihám

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. Žádné závazky, zrušení kdykoli v kobo.com/account/subscriptions.

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Doporučeno pro vás

Integration Approaches to Group Taxation in the European Internal Market

podle Ioanna Mitroyanni ...

The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella. ... Přečtěte si více

4 796,87 Kč

The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella.
... Přečtěte si více
Hybrid Financial Instruments in International Tax Law

podle Jakob Bundgaard ...

Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country - the distinction between debt and equity. Focusing ... Přečtěte si více

6 290,45 Kč

Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country - the distinction between debt and equity. Focusing
... Přečtěte si více
Europe-China Tax Treaties

Upravil: Jianwen Liu ...

The book is the result of a joint research project on the tax treaties concluded between the People's Republic of China and European countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various ... Přečtěte si více

4 796,87 Kč

The book is the result of a joint research project on the tax treaties concluded between the People's Republic of China and European countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various
... Přečtěte si více
National Legal Presumptions and European Tax Law

podle Claudia Sano ...

Determining the burden of proof in tax law cases is usually what contributes most to the case's outcome. Legal presumptions - those inferences that are laid down in the law rather than being the result of the court's reasoning - play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus ... Přečtěte si více

4 423,42 Kč

Determining the burden of proof in tax law cases is usually what contributes most to the case's outcome. Legal presumptions - those inferences that are laid down in the law rather than being the result of the court's reasoning - play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus
... Přečtěte si více
International Double Taxation

podle Mogens Rasmussen ...

A tax convention (or tax treaty) is an official agreement between two countries on the administration of taxation when the domestic tax legislation of the respective states applies simultaneously to a particular issue or taxpayer (e.g., when a taxpayer resident in one country derives income from sources in the other country). Tax conventions provide a means of settling on a uniform basis the most ... Přečtěte si více

4 796,87 Kč

A tax convention (or tax treaty) is an official agreement between two countries on the administration of taxation when the domestic tax legislation of the respective states applies simultaneously to a particular issue or taxpayer (e.g., when a taxpayer resident in one country derives income from sources in the other country). Tax conventions provide a means of settling on a uniform basis the most
... Přečtěte si více
Código do IUC 2014 - Anotado & Comentado

podle Lexit ...

Código do Imposto Único de Circulação (IUC), atualizado até à Lei n.º 83-C/2013, de 31 de dezembro (OE/2014), anotado e comentado. Coordenação: Glória Teixeira (Faculdade de Direito da Universidade do Porto). Este livro transpõe para o universo das publicações eletrónicas os conteúdos do portal Lexit (www.lexit.pt). ... Přečtěte si více

220,04 Kč

Código do Imposto Único de Circulação (IUC), atualizado até à Lei n.º 83-C/2013, de 31 de dezembro (OE/2014), anotado e comentado. Coordenação: Glória Teixeira (Faculdade de Direito da Universidade do Porto). Este livro transpõe para o universo das publicações eletrónicas os conteúdos do portal Lexit (www.lexit.pt).
... Přečtěte si více
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

podle 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 ... Přečtěte si více

220,04 Kč

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
... Přečtěte si více
DESJUDICIALIZAÇÃO DA EXECUÇÃO FISCAL E (IN)EFICIÊNCIA ARRECADATÓRIA DA FAZENDA PÚBLICA

podle 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 ... Přečtěte si více

164,45 Kč

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
... Přečtěte si více
Using Transparency Against Corruption in Public Procurement

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

podle Irena Georgieva ...

Série série 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 ... Přečtěte si více

3 270,59 Kč

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
... Přečtěte si více
Wealth Management and Investment in Islamic Settings

Opportunities and Challenges

Upravil: Toseef Azid, Murniati Mukhlisin, Othman Altwijry ...

Série série 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 ... Přečtěte si více

2 180,29 Kč

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
... Přečtěte si více
Widerruf bei Hypothekenkrediten

Wer schützt uns vor diesem Verbraucherschutz

podle Hans-Bernd Schäfer ...

Série série 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 ... Přečtěte si více

112,90 Kč

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
... Přečtěte si více
Lecciones de derecho tributario

Principios generales y código tributario

podle 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 ... Přečtěte si více

189,00 Kč nebo zdarma s 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
... Přečtěte si více
Comparative Survey of Securities Laws

A review of the securities and related laws of fourteen nations

podle International Bar Association Staff ...

Série série 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 ... Přečtěte si více

1 090,09 Kč

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
... Přečtěte si více
Corporate Taxation in the Netherlands Antilles

Upravil: F. Damian Leo ...

Série série 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 ... Přečtěte si více

1 090,09 Kč

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
... Přečtěte si více
International Taxation

The Indian Perspective

podle Nigam Nuggehalli ...

Série série 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, ... Přečtěte si více

1 417,09 Kč

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,
... Přečtěte si více
Incentivising Angels

A Comparative Framework of Tax Incentives for Start-Up Investors

podle Stephen Barkoczy, Tamara Wilkinson ...

Série série 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, ... Přečtěte si více

1 090,09 Kč

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,
... Přečtěte si více
The EU Passive Income Tax Directives

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

Upravil: Niels Bammens, Filip Debelva ...

Série série 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 ... Přečtěte si více

3 299,19 Kč

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
... Přečtěte si více
The Law of Success: In Sixteen Lessons

podle 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. ... Přečtěte si více

73,19 Kč nebo zdarma s 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.
... Přečtěte si více
Federal Income Tax

a QuickStudy Digital Law Reference

podle 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 ... Přečtěte si více

128,69 Kč

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
... Přečtěte si více
International Tax Law Concept of Dividend

podle Marjaana Helminen ...

The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues ... Přečtěte si více

4 423,42 Kč

The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues
... Přečtěte si více
Diritto Tributario

podle 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 ... Přečtěte si více

1 321,59 Kč nebo zdarma s 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
... Přečtěte si více
La prevalenza della sostanza sulla forma nel diritto tributario

podle 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 ... Přečtěte si více

1 321,59 Kč nebo zdarma s 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
... Přečtěte si více
Cryptocurrency taxation

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

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

Překlad: 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 ... Přečtěte si více

220,04 Kč

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
... Přečtěte si více
Taxation in the Digital Economy

New Models in Asia and the Pacific

Upravil: Nella Hendriyetty, Chris Evans, Chul Ju Kim, Farhad Taghizadeh-Hesary ...

Série série 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 ... Přečtěte si více

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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
... Přečtěte si více

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Doporučeno pro vás

Zdanění elektronické knihy

Integration Approaches to Group Taxation in the European Internal Market

Hybrid Financial Instruments in International Tax Law

Europe-China Tax Treaties

National Legal Presumptions and European Tax Law

International Double Taxation

Código do IUC 2014 - Anotado & Comentado

TRIBUTAÇÃO DOS LUCROS AUFERIDOS NO EXTERIOR

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

Using Transparency Against Corruption in Public Procurement

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

International Tax Law Concept of Dividend

Diritto Tributario

La prevalenza della sostanza sulla forma nel diritto tributario

Cryptocurrency taxation

Taxation in the Digital Economy