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おすすめ

Lei do Planeamento Fiscal Abusivo 2013

− Lexit ...

Lei do Planeamento Fiscal Abusivo (LPFA), introduzida pelo Decreto-Lei n.º 29/2008, de 25 de Fevereiro.O diploma acima referido não se encontra anotado ou comentado.Este livro transpõe para o universo das publicações eletrónicas os conteúdos do portal Lexit (www.lexit.pt). ... もっと見る

無料

Lei do Planeamento Fiscal Abusivo (LPFA), introduzida pelo Decreto-Lei n.º 29/2008, de 25 de Fevereiro.O diploma acima referido não se encontra anotado ou comentado.Este livro transpõe para o universo das publicações eletrónicas os conteúdos do portal Lexit (www.lexit.pt).
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The New Fiscal Sociology

Taxation in Comparative and Historical Perspective

編集 Isaac William Martin, Ajay K. Mehrotra, Monica Prasad ...

The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law. The contributors include some of the ... もっと見る

11,320 円

The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law. The contributors include some of the
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International Tax Aspects of Sovereign Wealth Investors

A Source State Perspective

− Richard Snoeij ...

An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the wealth of a nation and competing in the marketplace with private investors, has attracted growing and wide attention. This book is the first in-depth analysis of the international tax aspects of sovereign wealth investors, and serves as a ... もっと見る

16,421 円

An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the wealth of a nation and competing in the marketplace with private investors, has attracted growing and wide attention. This book is the first in-depth analysis of the international tax aspects of sovereign wealth investors, and serves as a
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The Pit Crew

A True Story of One Man’s 20 Year Battle With Two Levels of Government in Canada

− Gary Hennessey ...

Many people dream of one day opening their own business and being their own boss. The independence, meaningful work, investment in yourself instead of another corporation hungry for money and profiting off your labour—all reasons you might pursue an entrepreneurial path. For Gary Hennessy, a small business owner on the East Coast of Canada providing administrative services to clients, a contract ... もっと見る

1,100 円

Many people dream of one day opening their own business and being their own boss. The independence, meaningful work, investment in yourself instead of another corporation hungry for money and profiting off your labour—all reasons you might pursue an entrepreneurial path. For Gary Hennessy, a small business owner on the East Coast of Canada providing administrative services to clients, a contract
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Tax Treaty Case Law around the Globe 2018

Schriftenreihe IStR Band 112

編集 Eric Kemmeren, Jeffrey Owens, Peter ESSERS, Michael Lang, Pasquale Pistone, Alexander R, Daniel Smit ...

A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases which were decided around the world in 2017. The systematic structure of each chapter allows for the easy and ... もっと見る

11,042 円

A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases which were decided around the world in 2017. The systematic structure of each chapter allows for the easy and
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Самоучитель по налогам на доходы физлиц

− Татьяна Макурова ...

Известно, что Налоговый кодекс не охватывает всего многообразия нюансов, которые могут возникнуть по каждой конкретной ситуации. И уж точно Налоговый кодекс не дает советов, как получить максимальную выгоду – а между тем от того, каким образом вы заявите свое право на вычет, будет зависеть и сумма, причитающаяся к возврату (либо сумма, уменьшающая вашу налогооблагаемую базу). В рамках данной книги ... もっと見る

319 円

Известно, что Налоговый кодекс не охватывает всего многообразия нюансов, которые могут возникнуть по каждой конкретной ситуации. И уж точно Налоговый кодекс не дает советов, как получить максимальную выгоду – а между тем от того, каким образом вы заявите свое право на вычет, будет зависеть и сумма, причитающаяся к возврату (либо сумма, уменьшающая вашу налогооблагаемую базу). В рамках данной книги
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CJEU - Recent Developments in Direct Taxation 2016

Schriftenreihe IStR Band 103

編集 Michael Lang, Josef Schuch, Claus Staringer, Pasquale Pistone, Alfred Storck, Alexander Rust ...

CJEU - The most important cases in the field of direct taxationA great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of ... もっと見る

8,236 円

CJEU - The most important cases in the field of direct taxationA great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of
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Taxmann’s International Taxation

A Compendium | 5,200+ Pages | 200+ Experts | 137 Articles | 4 Volumes | 4th Edition

− The Chamber of Tax Consultants ...

CTC’s International Tax Compendium is a collection of incisive & in-depth articles on international taxation, which serves as a reference manual and indeed, a practice guide for its readers. The current edition of the compendium is more current, more incisive, covers a broader range of topics, and like its previous three editions, promises to be another very useful tool for the following: • Tax ... もっと見る

無料

CTC’s International Tax Compendium is a collection of incisive & in-depth articles on international taxation, which serves as a reference manual and indeed, a practice guide for its readers. The current edition of the compendium is more current, more incisive, covers a broader range of topics, and like its previous three editions, promises to be another very useful tool for the following: • Tax
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OECD Multilateral Instrument for Tax Treaties

Analysis and Effects

編集 Michael Lang ...

The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects.This book analyses the MLI, which was signed by over ... もっと見る

16,123 円

The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects.This book analyses the MLI, which was signed by over
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Death and Taxes

How SARS made hitmen, drug dealers and tax dodgers pay their dues

− Johann van Loggerenberg ...

Nothing in life is certain, except death and taxes – or so the expression goes. And over the past two decades South African criminals and tax dodgers have come to realise this truth the hard way.Tax sleuth Johann van Loggerenberg was at the centre of many of SARS’ high-profile cases during his time there. As far as SARS is concerned all forms of income are subjected to tax, even if by ill-gotten ... もっと見る

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Nothing in life is certain, except death and taxes – or so the expression goes. And over the past two decades South African criminals and tax dodgers have come to realise this truth the hard way.Tax sleuth Johann van Loggerenberg was at the centre of many of SARS’ high-profile cases during his time there. As far as SARS is concerned all forms of income are subjected to tax, even if by ill-gotten
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Principles of Taxation of German Sole Proprietorships

− Jürgen Schwießelmann ...

Studienarbeit aus dem Jahr 2010 im Fachbereich Jura - Steuerrecht, Note: 2,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, München früher Fachhochschule, Sprache: Deutsch, Abstract: This assignment is dealing with the topic Principles of taxation of German Sole Proprietorships. In the first part of the paper a brief overview of the available legal forms in Germany was given. ... もっと見る

782 円

Studienarbeit aus dem Jahr 2010 im Fachbereich Jura - Steuerrecht, Note: 2,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, München früher Fachhochschule, Sprache: Deutsch, Abstract: This assignment is dealing with the topic Principles of taxation of German Sole Proprietorships. In the first part of the paper a brief overview of the available legal forms in Germany was given.
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CJEU - Recent Developments in Value Added Tax 2020

Series on International Tax Law, Volume 129

編集 Karoline Spies, Georg Kofler, Michael Lang, Josef Schuch, Claus Staringer, Pasquale Pistone, Ilze Kuniga, Alexander Rust ...

The most important and recent judgments of the CJEUConsidering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, ... もっと見る

8,693 円

The most important and recent judgments of the CJEUConsidering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly,
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Transfer Pricing and Financial Transactions

Current Developments, Relevant Issues and Possible Solutions

編集 Raffaele Petruzzi, Michael Lang ...

Transfer pricing and financial transactions: Issues and developmentsSince years, issues related to transfer pricing and intra-group financing are prominent in the agendas of both taxpayers and governments. The extreme relevance of these topics and the need to address them has attracted the interest of various international organizations for a long time. Already in 1972, the OECD emphasized that ... もっと見る

5,642 円

Transfer pricing and financial transactions: Issues and developmentsSince years, issues related to transfer pricing and intra-group financing are prominent in the agendas of both taxpayers and governments. The extreme relevance of these topics and the need to address them has attracted the interest of various international organizations for a long time. Already in 1972, the OECD emphasized that
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Código do IRC 2014 - Anotado & Comentado

− Lexit ...

Código do IRC, atualizado até à Declaração de Retificação n.º 18/2014, de 13 de março, anotado e comentado. Inclui o Regime das Depreciações e Amortizações para efeitos do IRC (Decreto Regulamentar n.º 25/2009, de 14 de setembro). Coordenação: Glória Teixeira (Faculdade de Direito da Universidade do Porto). Este livro transpõe para o universo das p... ... もっと見る

1,183 円

Código do IRC, atualizado até à Declaração de Retificação n.º 18/2014, de 13 de março, anotado e comentado. Inclui o Regime das Depreciações e Amortizações para efeitos do IRC (Decreto Regulamentar n.º 25/2009, de 14 de setembro). Coordenação: Glória Teixeira (Faculdade de Direito da Universidade do Porto). Este livro transpõe para o universo das p...
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Steuern kompakt 2019

Eine Einführung in die Steuerlehre

− Michael Tumpel ...

Sicher durch das Dickicht des österreichischen SteuerrechtsWie lassen sich Steuerwirkungen quantifizieren? Wie ist die steuerliche Gewinnermittlung ausgestaltet? Welchen Einfluss hat die Besteuerung auf die Wahl der Rechtsform und auf die Standortwahl? Das österreichische Steuerrecht ist einem ständigen und raschen Wandel unterworfen. Dieses Buch führt auf kompakte und benutzerfreundliche Weise ... もっと見る

2,946 円

Sicher durch das Dickicht des österreichischen SteuerrechtsWie lassen sich Steuerwirkungen quantifizieren? Wie ist die steuerliche Gewinnermittlung ausgestaltet? Welchen Einfluss hat die Besteuerung auf die Wahl der Rechtsform und auf die Standortwahl? Das österreichische Steuerrecht ist einem ständigen und raschen Wandel unterworfen. Dieses Buch führt auf kompakte und benutzerfreundliche Weise
... もっと見る
BRICS and International Tax Law

− Peter Antony Wilson ...

With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) - and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows - the ve governments, both individually and through cooperative initiatives, ... もっと見る

22,243 円

With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) - and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows - the ve governments, both individually and through cooperative initiatives,
... もっと見る
Insurance in European VAT

Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems

− Marta Papis-Almansa ...

シリーズ series EUCOTAX Series on European Taxation
Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand ... もっと見る

21,197 円

Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand
... もっと見る
Taxation and Migration

編集 Reuven S. Avi-Yonah ...

Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that ... もっと見る

23,736 円

Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that
... もっと見る
Об «упрощенке» за рюмкой чая

− Наталия Морозова ...

Это книга об «упрощенке», которая не столь проста, как нам хотелось бы. Неправильное толкование некоторых понятий приводит к очень существенной переплате налога. Предприниматели-новички (ИП, учредители компаний) поймут, как работать на УСН. Опытные бухгалтера найдут неочевидные тонкие моменты.С другой стороны, книга – пошаговый «проводник» для начинающего предпринимателя, которому для успешного ... もっと見る

719 円

Это книга об «упрощенке», которая не столь проста, как нам хотелось бы. Неправильное толкование некоторых понятий приводит к очень существенной переплате налога. Предприниматели-новички (ИП, учредители компаний) поймут, как работать на УСН. Опытные бухгалтера найдут неочевидные тонкие моменты.С другой стороны, книга – пошаговый «проводник» для начинающего предпринимателя, которому для успешного
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Transparenz und Informationsaustausch

Der gläserne Steuerpflichtige

編集 Michael Lang, Peter Haunold ...

Von verstärkter Transparenz bis zum gläsernen SteuerpflichtigenWie geheim sollen Steuerdaten sein? Was ist durch das Verrechnungspreisdokumentationsgesetz zu beachten? Welche Auswirkungen hat die vermehrte Transparenz im Steuerrecht? Antworten dazu und noch mehr erfahren Sie in ”Transparenz und Informationsaustausch“.Country-by-Country Reporting oder Mandatory Disclosure Rules dominieren derzeit ... もっと見る

5,898 円

Von verstärkter Transparenz bis zum gläsernen SteuerpflichtigenWie geheim sollen Steuerdaten sein? Was ist durch das Verrechnungspreisdokumentationsgesetz zu beachten? Welche Auswirkungen hat die vermehrte Transparenz im Steuerrecht? Antworten dazu und noch mehr erfahren Sie in ”Transparenz und Informationsaustausch“.Country-by-Country Reporting oder Mandatory Disclosure Rules dominieren derzeit
... もっと見る
From Marks and Spencer to X Holding

The Future of Cross-Border Group Taxation

編集 Dennis Weber ...

Group taxation - special schemes according to which a group of companies meeting certain requirements may be assimilated for tax purposes to a single company - exists in several European Member States and is now under consideration in an EU proposal concerning a common consolidated corporate tax base (CCCTB). Its rationale as a potential EU tax regime has arisen from a series of high-profile ECJ ... もっと見る

24,930 円

Group taxation - special schemes according to which a group of companies meeting certain requirements may be assimilated for tax purposes to a single company - exists in several European Member States and is now under consideration in an EU proposal concerning a common consolidated corporate tax base (CCCTB). Its rationale as a potential EU tax regime has arisen from a series of high-profile ECJ
... もっと見る
Taxmann's Taxation of Cash Deposits & Deposits After Demonetisation

Updated till 15th August 2020

− D.C. Agrawal ...

シリーズ series August 2020 Edition
This book is a ready referencer to understand the tax implication of cash deposited during demonetization or in routine course, and the guidance on how to give response to the notices of Department. It also provides a complete understanding of the provisions relating to unexplained Income and Prohibition of Benami Property Transaction Act, 1988. This book has been written with the following ... もっと見る

無料

This book is a ready referencer to understand the tax implication of cash deposited during demonetization or in routine course, and the guidance on how to give response to the notices of Department. It also provides a complete understanding of the provisions relating to unexplained Income and Prohibition of Benami Property Transaction Act, 1988. This book has been written with the following
... もっと見る
Limiting Base Erosion

Schriftenreihe IStR Band 104

編集 Erich Schaffer, Erik Pinetz ...

Limiting base erosion from different viewpointsHybrid mismatch arrangements, CFC rules, transfer pricing rules: “Limiting Base Erosion”, the general topic for the master theses of the part-time LL.M. program 2015-2017, has been one of the most controversial topics in international tax law ever since the initiation of the OECD BEPS Project in 2013. Even though the final reports of the 15 BEPS ... もっと見る

12,964 円

Limiting base erosion from different viewpointsHybrid mismatch arrangements, CFC rules, transfer pricing rules: “Limiting Base Erosion”, the general topic for the master theses of the part-time LL.M. program 2015-2017, has been one of the most controversial topics in international tax law ever since the initiation of the OECD BEPS Project in 2013. Even though the final reports of the 15 BEPS
... もっと見る
Taxes to Foreign Trade

− William Rinald ...

Presumably, a work on "tributes to foreign trade" could begin by directly addressing the issue. However, as will be seen below, this is not advisable, since previously it is necessary to specify the meaning of "taxes", which, like the notion of "taxes", still in doctrine, even today, give rise to divergent opinions or found. ... もっと見る

2,262 円

Presumably, a work on "tributes to foreign trade" could begin by directly addressing the issue. However, as will be seen below, this is not advisable, since previously it is necessary to specify the meaning of "taxes", which, like the notion of "taxes", still in doctrine, even today, give rise to divergent opinions or found.
... もっと見る

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おすすめ

税制電子書籍

Lei do Planeamento Fiscal Abusivo 2013

The New Fiscal Sociology

International Tax Aspects of Sovereign Wealth Investors

The Pit Crew

Tax Treaty Case Law around the Globe 2018

Самоучитель по налогам на доходы физлиц

CJEU - Recent Developments in Direct Taxation 2016

Taxmann’s International Taxation

OECD Multilateral Instrument for Tax Treaties

Death and Taxes

Principles of Taxation of German Sole Proprietorships

CJEU - Recent Developments in Value Added Tax 2020

Transfer Pricing and Financial Transactions

Código do IRC 2014 - Anotado & Comentado

Steuern kompakt 2019

BRICS and International Tax Law

Insurance in European VAT

Taxation and Migration

Об «упрощенке» за рюмкой чая

Transparenz und Informationsaustausch

From Marks and Spencer to X Holding

Taxmann's Taxation of Cash Deposits & Deposits After Demonetisation

Limiting Base Erosion

Taxes to Foreign Trade

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アプリ

アクセサリー

カート

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買い物かごは空です

発売日:

オーディオブック月 1 冊

+ 30 日間無料お試し

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税制 電子書籍

税制電子書籍