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položkypoložka

Neomezený přístup k elektronickým knihám

Neomezený přístup k audioknihám

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

Získejte každý měsíc jeden kredit na audioknihu podle vlastního výběru.

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Neomezený přístup k elektronickým knihám

Neomezený přístup k audioknihám

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

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

Předobjednávka
1 audiokniha měsíčně

+ 30denní zkušební verze ZDARMA

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Každý měsíc získáte 1 kredit, který můžete vyměnit za audioknihu dle svého výběru

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Doporučeno pro vás

US Foreign Investment in Real Property Tax Act

A Practical Guide

podle Angela W. Yu ...

U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary ... Přečtěte si více

4 394,71 Kč

U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary
... Přečtěte si více
State Aid and Tax Law

podle Alexander Rust ...

Série série International Tax Conferences of the University of Luxembourg
This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer - e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions - can be declared void by the European Commission. The difficult controlling concept of 'selectivity ... Přečtěte si více

4 796,87 Kč

This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer - e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions - can be declared void by the European Commission. The difficult controlling concept of 'selectivity
... Přečtěte si více
Value Added Tax and the Digital Economy

The 2015 EU Rules and Broader Issues

Upravil: Marie Lamensch ...

A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident.Among ... Přečtěte si více

4 796,87 Kč

A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident.Among
... Přečtěte si více
Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

podle Jerome Monsenego ...

High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid - in particular the notion of selectivity, which have not been addressed in detail by existing research. The ... Přečtěte si více

3 188,34 Kč

High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid - in particular the notion of selectivity, which have not been addressed in detail by existing research. The
... Přečtěte si více
Limitation on Benefits Clauses in Double Taxation Conventions

podle Felix Alberto Vega Borrego ...

Série série EUCOTAX Series on European Taxation
Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping - whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax - can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with ... Přečtěte si více

5 400,00 Kč

Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping - whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax - can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with
... Přečtěte si více
Hybrid Financial Instruments, Double Non-Taxation and Linking Rules

podle Felix Daniel Martinez Laguna ...

Hybrid Financial Instruments, Double Non-taxation and Linking Rules Felix Daniel Martnez Laguna Hybrid financial instruments (HFIs) are widespread ordinary financial instruments that combine debt and equity features in their terms and design and may lead to double non-taxation across borders. This important book provides a deeply informed and critical analysis and guide to the ';linking rules' ... Přečtěte si více

3 734,05 Kč

Hybrid Financial Instruments, Double Non-taxation and Linking Rules Felix Daniel Martnez Laguna Hybrid financial instruments (HFIs) are widespread ordinary financial instruments that combine debt and equity features in their terms and design and may lead to double non-taxation across borders. This important book provides a deeply informed and critical analysis and guide to the ';linking rules'
... Přečtěte si více
Non-discrimination in Tax Treaty Law and World Trade Law

The Impact of Formal, Substantive and Subjective Approaches

podle Kasper Dziurdz ...

Série série Series on International Taxation
Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination ... Přečtěte si více

4 164,92 Kč

Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination
... Přečtěte si více
Tax Sovereignty in the BEPS Era

Upravil: Sergio Andre Rocha ...

Série série Series on International Taxation
The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country's exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the ... Přečtěte si více

4 136,21 Kč

The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country's exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the
... Přečtěte si více
Taxes to Foreign Trade Book 2

podle William Rinald ...

In the legal orders corresponding to the different States, we can distinguish a set of norms referring to the taxes contemplated in them. The section of the legal order that is intended to regulate taxes forms a branch of Law called "Tax Law". ... Přečtěte si více

485,07 Kč

In the legal orders corresponding to the different States, we can distinguish a set of norms referring to the taxes contemplated in them. The section of the legal order that is intended to regulate taxes forms a branch of Law called "Tax Law".
... Přečtěte si více
A Comparative Analysis of Tax Administration in Asia and the Pacific-Seventh Edition

podle Asian Development Bank ...

Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform challenges and outline opportunities. Drawing on the results of the International Survey on Revenue Administration (ISORA 2022) survey, it provides background on each economy, details the performance ... Přečtěte si více

118,99 Kč nebo zdarma s Kobo Plus

Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform challenges and outline opportunities. Drawing on the results of the International Survey on Revenue Administration (ISORA 2022) survey, it provides background on each economy, details the performance
... Přečtěte si více
A Comparative Analysis of Tax Administration in Asia and the Pacific—Sixth Edition

podle Asian Development Bank ...

For ADB members in Asia and the Pacific, stronger tax systems are now more important than ever—to boost revenues enabling recovery from the economic shocks of COVID-19, and to reinforce implementation of Sustainable Development Goals. Using comparative data up to the fiscal year 2020, and drawing from the International Survey on Revenue Administration (ISORA 2021), this sixth edition in our series ... Přečtěte si více

118,99 Kč nebo zdarma s Kobo Plus

For ADB members in Asia and the Pacific, stronger tax systems are now more important than ever—to boost revenues enabling recovery from the economic shocks of COVID-19, and to reinforce implementation of Sustainable Development Goals. Using comparative data up to the fiscal year 2020, and drawing from the International Survey on Revenue Administration (ISORA 2021), this sixth edition in our series
... Přečtěte si více
Quick Reference to European Vat Compliance

2018 Edition

Upravil: Deloitte Global Tax Center ...

Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help.Quick Reference to European VAT Compliance consists of two ... Přečtěte si více

5 514,95 Kč

Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help.Quick Reference to European VAT Compliance consists of two
... Přečtěte si více
Federal Income Estate and Gift Tax Aspects for Separation and Divorce

podle Robert A. Rombro ...

This book discusses the federal income estate and gift tax consequences of marital separation and divorce. It covers the federal income tax aspects of alimony and child support; the dependency exemption and its application to other tax matters; tax credits; property settlements (with special emphasis on the marital residence); the tax treatment of certain expenses, such as medical expenses, ... Přečtěte si více

2 381,69 Kč

This book discusses the federal income estate and gift tax consequences of marital separation and divorce. It covers the federal income tax aspects of alimony and child support; the dependency exemption and its application to other tax matters; tax credits; property settlements (with special emphasis on the marital residence); the tax treatment of certain expenses, such as medical expenses,
... Přečtěte si více
Unternehmenssteuerrecht und Steuerbilanzrecht

Prüfung 2022

Upravil: Michael Preißer, Gerhard Girlich ...

Série Kniha 2 - Die Steuerberaterprüfung
Band 2 der Lehrbuchreihe "Die Steuerberaterprüfung" gibt Prüfungskandidatinnen und -kandidaten das notwendige Rüstzeug an die Hand, um sich zuverlässig auf den Prüfungsteil "Buchführung und Bilanz" vorbereiten zu können. Er behandelt die Besteuerung der Einzelunternehmen (inklusive Einnahmenüberschussrechnung) und der Personengesellschaften (Mitunternehmerschaften), das Körperschaftsteuer- und das ... Přečtěte si více

2 697,85 Kč

Band 2 der Lehrbuchreihe "Die Steuerberaterprüfung" gibt Prüfungskandidatinnen und -kandidaten das notwendige Rüstzeug an die Hand, um sich zuverlässig auf den Prüfungsteil "Buchführung und Bilanz" vorbereiten zu können. Er behandelt die Besteuerung der Einzelunternehmen (inklusive Einnahmenüberschussrechnung) und der Personengesellschaften (Mitunternehmerschaften), das Körperschaftsteuer- und das
... Přečtěte si více
Índice de transparência fiscal do contencioso administrativo tributário (ICAT)

podle Eurico Marcos Diniz de Santi, Isaías Coelho, Laura Romano Campedelli, Laura Romano ...

A edição deste livro representa o avanço e consolidação das pesquisas sobre Transparência e Cidadania Fiscal do Núcleo de Estudos Fiscais da FGV DIREITO SP (NEF/FGV). ... Přečtěte si více

225,59 Kč

A edição deste livro representa o avanço e consolidação das pesquisas sobre Transparência e Cidadania Fiscal do Núcleo de Estudos Fiscais da FGV DIREITO SP (NEF/FGV).
... Přečtěte si více
Netherlands Yearbook of International Law 2016

The Changing Nature of Territoriality in International Law

Upravil: Wouter Werner, Martin Kuijer ...

Série Kniha 47 - Netherlands Yearbook of International Law
International law holds a paradoxical position with territory. Most rules of international law are traditionally based on the notion of State territory, and territoriality still significantly shapes our contemporary legal system. At the same time, new developments have challenged territory as the main organising principle in international relations. Three trends in particular have affected the ... Přečtěte si více

4 516,69 Kč

International law holds a paradoxical position with territory. Most rules of international law are traditionally based on the notion of State territory, and territoriality still significantly shapes our contemporary legal system. At the same time, new developments have challenged territory as the main organising principle in international relations. Three trends in particular have affected the
... Přečtěte si více
Der internationale Erbfall Deutschland–Schweiz

Eine rechtsvergleichende und oekonomische Analyse der erbschaftsteuerlichen Regelungen im Lichte aktueller Entwicklungen

podle Katja Fröhr ...

Série Kniha 9 - Internationale Steuerlehre, Steuerrecht und Wirtschaftspruefung
Die Autorin stellt rechtsvergleichend die jeweiligen nationalen erbschaftsteuerlichen Regelungen und Abkommensvorschriften Deutschlands und der Schweiz dar. Aufgrund der weitreichenden Anknüpfungspunkte der deutschen Erbschaftsteuerpflicht sowie der im ErbSt-DBA mit der Schweiz einmalig vorbehaltenen Sonderregelungen zugunsten Deutschlands kann es gerade im internationalen Erbfall mit der Schweiz ... Přečtěte si více

1 856,49 Kč

Die Autorin stellt rechtsvergleichend die jeweiligen nationalen erbschaftsteuerlichen Regelungen und Abkommensvorschriften Deutschlands und der Schweiz dar. Aufgrund der weitreichenden Anknüpfungspunkte der deutschen Erbschaftsteuerpflicht sowie der im ErbSt-DBA mit der Schweiz einmalig vorbehaltenen Sonderregelungen zugunsten Deutschlands kann es gerade im internationalen Erbfall mit der Schweiz
... Přečtěte si více
Yale Law Journal: Volume 121, Number 5 - March 2012

podle Yale Law Journal ...

This issue of The Yale Law Journal (the 5th issue of Volume 121, academic year 2011-2012) features articles and essays by several notable scholars. Principal contributors include Ruth Mason and Michael Knoll (an article on tax discrimination), and Michael Graetz and Alvin Warren, Jr. (a featured essay also analyzing tax discrimination). Student contributions discuss such issues as the 26th ... Přečtěte si více

20,36 Kč

This issue of The Yale Law Journal (the 5th issue of Volume 121, academic year 2011-2012) features articles and essays by several notable scholars. Principal contributors include Ruth Mason and Michael Knoll (an article on tax discrimination), and Michael Graetz and Alvin Warren, Jr. (a featured essay also analyzing tax discrimination). Student contributions discuss such issues as the 26th
... Přečtěte si více
Agricultural Activity in Poland: A Fiscal and Legal Study

podle Marcin Burzec, Beata Kucia-Guściora, Paweł Smoleń ...

Série Kniha 15 - Ius, Lex et Res Publica
Due to historical reasons, the issue of taxation of agricultural activity in Poland is of a social, economic, and even political importance. Therefore, from the Polish point of view, taxation of the agricultural activity is one of the most controversial issues of tax law. The main scope of the monograph is to cover not only theoretical, but also practical verification of the applied Polish ... Přečtěte si více

932,89 Kč

Due to historical reasons, the issue of taxation of agricultural activity in Poland is of a social, economic, and even political importance. Therefore, from the Polish point of view, taxation of the agricultural activity is one of the most controversial issues of tax law. The main scope of the monograph is to cover not only theoretical, but also practical verification of the applied Polish
... Přečtěte si více
Towards a New International Monetary Order

podle Koen Byttebier ...

Série série Law and Criminology (R0)
This book presents a thorough and critical evaluation of the monetary and financial system prevalent in Western economies. Further, it seeks to explain why this system so often leads to financial crises and why they have been dealt with unsatisfactorily in the past.In order to provide answers to these questions, the book investigates the monetary and financial system from a multidisciplinary ... Přečtěte si více

2 834,49 Kč

This book presents a thorough and critical evaluation of the monetary and financial system prevalent in Western economies. Further, it seeks to explain why this system so often leads to financial crises and why they have been dealt with unsatisfactorily in the past.In order to provide answers to these questions, the book investigates the monetary and financial system from a multidisciplinary
... Přečtěte si více
Tributos Indiretos

Análise Comparativa União Europeia e Mercosul

podle Fábio Luiz Gomes ...

Série série Teses
Esta obra é fruto da tese com a qual o autor obteve o título de Doutor em Direito pela Universidade de Salamanca, sobre o tema Tributos Indiretos por Força dos Blocos Regionais, tendo como Subtítulo: União Europeia, Mercosul e Tratado Interregional União Europeia e Mercosul. ... Přečtěte si více

435,85 Kč nebo zdarma s Kobo Plus

Esta obra é fruto da tese com a qual o autor obteve o título de Doutor em Direito pela Universidade de Salamanca, sobre o tema Tributos Indiretos por Força dos Blocos Regionais, tendo como Subtítulo: União Europeia, Mercosul e Tratado Interregional União Europeia e Mercosul.
... Přečtěte si více
A Critical Legal Study of the Ideology Behind Solvency II

podle Kristina Loguinova ...

Série série Law and Criminology (R0)
This book analyzes the impact of Solvency II. In recent years, EU legislators have sought to introduce fundamental reforms. Whether these reforms were indeed fundamental is critically investigated with regard to a post-crisis piece of financial legislation affecting the EU’s largest institutional investors: Solvency II. Namely, the last financial and economic crisis, the worst financial ... Přečtěte si více

1 962,29 Kč

This book analyzes the impact of Solvency II. In recent years, EU legislators have sought to introduce fundamental reforms. Whether these reforms were indeed fundamental is critically investigated with regard to a post-crisis piece of financial legislation affecting the EU’s largest institutional investors: Solvency II. Namely, the last financial and economic crisis, the worst financial
... Přečtěte si více
Tax Credits for the Working Poor

A Call for Reform

podle Michelle Lyon Drumbl ...

The United States introduced the earned income tax credit (EITC) in 1975, where it remains the most significant earnings-based refundable credit in the Internal Revenue Code. While the United States was the first country to use its domestic revenue system to deliver and administer social welfare benefits to lower-income individuals or families, a number of other countries, including New Zealand ... Přečtěte si více

758,89 Kč

The United States introduced the earned income tax credit (EITC) in 1975, where it remains the most significant earnings-based refundable credit in the Internal Revenue Code. While the United States was the first country to use its domestic revenue system to deliver and administer social welfare benefits to lower-income individuals or families, a number of other countries, including New Zealand
... Přečtěte si více
The Cambridge Handbook of Compliance

Upravil: Benjamin van Rooij, D. Daniel Sokol ...

Série série Cambridge Law Handbooks
Compliance has become key to our contemporary markets, societies, and modes of governance across a variety of public and private domains. While this has stimulated a rich body of empirical and practical expertise on compliance, thus far, there has been no comprehensive understanding of what compliance is or how it influences various fields and sectors. The academic knowledge of compliance has ... Přečtěte si více

994,99 Kč

Compliance has become key to our contemporary markets, societies, and modes of governance across a variety of public and private domains. While this has stimulated a rich body of empirical and practical expertise on compliance, thus far, there has been no comprehensive understanding of what compliance is or how it influences various fields and sectors. The academic knowledge of compliance has
... Přečtěte si více

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Dostupné:

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1 audiokniha měsíčně

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Doporučeno pro vás

Zdanění elektronické knihy

US Foreign Investment in Real Property Tax Act

State Aid and Tax Law

Value Added Tax and the Digital Economy

Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

Limitation on Benefits Clauses in Double Taxation Conventions

Hybrid Financial Instruments, Double Non-Taxation and Linking Rules

Non-discrimination in Tax Treaty Law and World Trade Law

Tax Sovereignty in the BEPS Era

Taxes to Foreign Trade Book 2

A Comparative Analysis of Tax Administration in Asia and the Pacific-Seventh Edition

A Comparative Analysis of Tax Administration in Asia and the Pacific—Sixth Edition

Quick Reference to European Vat Compliance

Federal Income Estate and Gift Tax Aspects for Separation and Divorce

Unternehmenssteuerrecht und Steuerbilanzrecht

Índice de transparência fiscal do contencioso administrativo tributário (ICAT)

Netherlands Yearbook of International Law 2016

Der internationale Erbfall Deutschland–Schweiz

Yale Law Journal: Volume 121, Number 5 - March 2012

Agricultural Activity in Poland: A Fiscal and Legal Study

Towards a New International Monetary Order

Tributos Indiretos

A Critical Legal Study of the Ideology Behind Solvency II

Tax Credits for the Working Poor

The Cambridge Handbook of Compliance