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eBooks Fiscalité

Si vous aimez les titres Fiscalité, vous allez adorer cette sélection.
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  • Steuerrecht 2017/18 Ein systematischer Überblick

    par Werner Doralt ...
    Konzentriert auf das Wesentliche, dennoch umfassend werden die im beruflichen Alltag wichtigen Steuern behandelt: Der optimale Überblick über das geltende Steuerrecht.Unternehmenssteuern, Verkehrsteuern und die für den Praktiker wichtigen Bereiche im Abgabenverfahren und Finanzstrafverfahren stehen im Vordergrund; systematische Zusammenhänge werden deutlich gemacht, zahlreiche Beispiele ... En savoir plus

    23,47 €

  • Código do IVA 2014

    e Legislação complementar

    par Vida Económica ...
    Para além do Código do iv a, inclui Decreto-Lei n.o 394-B/84, de 26 de dezembro que aprova este código.Inclui ainda Legislação complementar:Regime do IVA nas Transacções Intracomunitárias - RITI (Decreto-Lei n.o 290/92, de 28 de dezembro)Regime dos bens em circulação (Decreto-Lei n.o 147/2003, de 11 de julho)Documentos de transporte - obrigações de comunicação à AT (Portaria n.o 161/2013, de 23 de ... En savoir plus

    5,99 €

  • Finanças Públicas e Direito Financeiro - 6ª Edição

    O texto que agora se publica constitui uma edição atualizada, revista e aumentada, incorporando já nela toda a dogmática que emerge da Nova LEO - Lei de Enquadramento Orçamental, de 2015. Esta sexta edição atualizada, explica de forma desenvolvida, os temas essenciais da realidade financeira pública e o direito financeiro nacional e da União Europeia vertidos, em especial, na nova LEO, explicando ... En savoir plus

    41,89 €

  • Taxmann’s Faceless Assessment & Appeals Ready Reckoner with Real Time Case Studies

    Updated till 10th December 2020

    par Mohanka Mayank ...
    Collection Livre 2021 - 3rd Edition
    This book is a ready-reckoner for the assessees and tax practitioners, to understand the ‘Faceless Assessment Scheme, 2019 & Faceless Appeal Scheme, 2020, in an effective, qualitative and timely manner. An honest and sincere effort has been made in the book, to explain & demonstrate the practical aspects and nitty-gritties of the Scheme. This book aims to fully familiarise the reader, with the ... En savoir plus

    Gratuit

  • Transfer Pricing and Intangibles

    Current Developments, Relevant Issues and Possible Solutions

    Transfer pricing treatment of intangibles: Issues und developmentsIn recent decades, intangibles have become one of the most relevant success factors for Multinational Enterprises (MNEs). Along with the increasing importance of intangibles for economies, their tax treatment has also been under scrutiny which includes inter alia respective transfer pricing issues. MNEs are seeking for the best ways ... En savoir plus

    46,99 €

  • Tax Savvy for Small Business

    A Complete Tax Strategy Guide

    Create a business tax strategy that will save you time, energy, and moneyGetting your tax matters on track will free up your time to do what really counts: run a profitable business. Tax Savvy for Small Business shows you how to:deduct operating expensesdeduct travel, vehicle, and meal expensestake advantage of tax creditswrite off long-term assetscompare business structureskeep solid business... ... En savoir plus

    20,07 €

  • Estudos de Federalismo e Guerra Fiscal: volume 2

    A coletânea é composta de trabalhos desenvolvidos no Programa de Pós-Graduação Strictu Sensu em Direito da Universidade do Estado do Rio de Janeiro (UERJ), na linha de pesquisa “Finanças Públicas, Tributação e Desenvolvimento”, com o objetivo de manter a contribuição da Escola de Direito Financeiro da UERJ ao estudo do federalismo fiscal no Brasil. ... En savoir plus

    7,19 €

  • European Tax Law

    Volume II, Indirect Taxation

    Modifié par Marie Lamensch ...
    European Tax LawSeventh EditionVolume IIMarie Lamensch, Madeleine Merkx, Martijn Schippers, Ilona van den Eijnde Marie Lamensch is Professor of taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels' Bar. She is also a member of the VAT Expert Group of the European Commission. Madeleine Merkx is Professor of indirect taxes at Erasmus University Rotterdam and a ... En savoir plus

    78,06 €

  • Tax Treaty Case Law around the Globe 2019

    Schriftenreihe IStR Band 121

    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 forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and ... En savoir plus

    87,99 €

  • EU Common Consolidated Corporate Tax Base

    Critical Analysis

    Modifié par Dennis Weber ...
    In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the Common Consolidated Corporate Tax Base (CCCTB), perhaps the most ambitious reform of EU tax law ever attempted. This timely book offers an early analysis of this important proposal and its implications, covering issues such as the project's scope and main elements, international ... En savoir plus

    119,78 €

  • Preventing Treaty Abuse

    Schriftenreihe IStR Band 101

    Modifié par Daniel Blum, Markus Seiler ...
    Analysis of notion, roots und measures of treaty abuseThe OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax ... En savoir plus

    94,99 €

  • Código do IVA 2014

    par Lexit ...
    Código do IVA, atualizado até à Lei n.º 75-A/2014, de 30 de setembro. Inclui: - Regime do IVA nas transacções intracomunitárias; - Regime da renúncia à isenção do IVA nas operações relativas a bens imóveis; - Regime especial para sujeitos passivos não estabelecidos na Comunidade que prestem serviços por via electrónica a não sujeitos passivos n... ... En savoir plus

    1,99 €

  • Konsignationslagerregelung 2020

    Praxishilfe zum neuen § 6b UStG

    par Jörg Wilde ...
    Die bisherigen Regelungen zum Konsignationslager waren in den Mitgliedstaaten der Europäischen Union recht unterschiedlich. Dabei kam es immer wieder zu Unstimmigkeiten in den Kontrollsystemen der EU und den umsatzsteuerlichen Handhabungen. Ab dem 1.1.2020 gibt es in deutschen Umsatzsteuergesetz hierzu nicht nur einen eigenen Paragraphen, sondern auch eine europäisch einheitliche Regelung. Dieser ... En savoir plus

    2,99 €

  • Update 2018: Der verausgabte Barausgleich des Stillhalters bei Optionsgeschäften (§ 20 EStG)

    Eine Replik auf Philipowski in DStR 2017, 1362

    par Michael Stein ...
    Im Nachgang zur Erstveröffentlichung aus dem Juli 2017 (ISBN 978-3-744-87204-1) nimmt der Verfasser den Fachbeitrag von Philipowski in DStR 2017, 1362 zum Anlass, seine Kritik zur Entscheidung des BFH vom 20.10.2016, VIII R 55/13 zu überprüfen. ... En savoir plus

    0,99 €

  • Das Einkommensteuergesetz

    Mit den gesetzlichen Änderungen und Erläuterungen und Anmerkungen (Ausgabe Österreich)

    Alle Neuerungen im EinkommensteuergesetzIn der vorliegenden Ausgabe des Einkommensteuergesetzes sind die ab Mitte 2010 beschlossenen Novellen des Einkommensteuergesetzes berücksichtigt. Wesentliche Neuerungen brachten vor allemdas Abgabenänderungsgesetz 2010das Betrugsbekämpfungsgesetz 2010das Budgetbegleitgesetz 2011das Abgabenänderungsgesetz 2011das Budgetbegleitgesetz 2011das 1. ... En savoir plus

    39,99 €

  • Steuern kompakt 2022

    Eine Einführung in die Steuerlehre (Ausgabe Österreich)

    par 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 ... En savoir plus

    24,99 €

  • EU Citizenship and Direct Taxation

    par Erik Ros ...
    Collection series EUCOTAX Series on European Taxation
    Freedom of movement is a key principle of the European Union (EU) resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have much smaller bases for harmonization at EU level than indirect taxes. As a result, decisions of ... En savoir plus

    152,74 €

  • CJEU - Recent Developments in Value Added Tax 2019

    Schriftenreihe IStR Band 123

    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 actually applied in practice. The primary driving force in this area is, ... En savoir plus

    72,99 €

  • Código do IRS 2014

    e Legislação complementar

    par Vida Económica ...
    Para além do Código do IRS inclui Decreto-Lei n.o 442-A/88, de 30 de novembro que aprova este código.Inclui ainda Legislação Complementar:Pagamento e reembolso (Decreto-Lei n.o 492/88, de 30 de dezembro)Regime de retenção na fonte (Decreto-Lei n.o 42/91, de 22 de janeiro) ... En savoir plus

    5,99 €

  • International Tax Primer

    par Brian J. Arnold ...
    Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition nearly two decades ago. The Primer provides the reader with an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with ... En savoir plus

    78,06 €

  • The 10% Solution: Simplifying The Tax Code In The New Economy

    A short history of taxation, a treatise on suggested alternatives to tax reform, and a modest proposal by the author which would eliminate the need for the tax code altogether. This book was written in response to President Barack Obama's call for suggestions from the public for tax reform, and is based on the author's experience with the complex issues of taxation and its effects on personal ... En savoir plus

    3,08 €

  • Die Besteuerung nach dem Aufwand in der Schweiz

    Eine systematische Einordnung ins schweizerische Steuerrecht mit aktuellem Bezug

    Sowohl das Bundesgesetz über die direkte Bundessteuer (DBG) wie auch das Bundesgesetz über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) sehen für erwerbslose ausländische Staatsangehörige mit Wohnsitz in der Schweiz eine besondere Art der Einkommens- und Vermögensbemessung vor. Diese historisch verankerte Regelung soll wohlhabende ausländische Staatsangehörige anziehen, ... En savoir plus

    49,99 €

  • Public International Law of Taxation

    Text, Cases and Materials

    par Asif H. Qureshi ...
    The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of ... En savoir plus

    187,96 €

  • Information Asymmetries in EU VAT

    Collection series EUCOTAX Series on European Taxation
    &quote;Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT ... En savoir plus

    173,65 €