Download or read book El impuesto sobre la renta de no residentes Elementos b sicos e impacto recaudatorio en relaci n con el tr fico internacional written by Sofía Gutiérrez González and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mediante la realización de este Trabajo de Fin de Grado " El Impuesto sobre la Renta de No Residentes: elementos básicos e impacto recaudatorio en relación con el tráficointernacional" se pretende realizar un análisis sobre el Impuesto sobre la Renta de noResidentes. Para ello, se conceptualizó la base imponible del impuesto y los diferentes elementos que lo componen. También se incluyó la explicación de las distintas modalidades de sujeción y el cálculo del propio impuesto. En una segunda parte, se realizó un estudio acerca de la recaudación del Impuesto sobre la Renta de No Residentes mediante la comparativa con otros dos impuestos análogos de granimportancia en el panorama tributario, el Impuesto sobre la Renta de las Personas Físicas y el Impuesto de Sociedades. Por último, se pudo concluir que es un impuesto con una función relevante en cuanto a la prevención del fraude fiscal y la doble imposición a pesar de que su recaudación no es elevada. Palabras clave: Impuesto sobre la Renta de no residentes, base imponible, recaudación de impuesto.
Download or read book Employment in Metropolitan Areas written by United States. Bureau of Labor Statistics and published by . This book was released on 1947 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cities of Tomorrow written by Peter Hall and published by Wiley-Blackwell. This book was released on 1997-02-18 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cities of Tomorrow is a critical history of planning in theory and practice in the twentieth century, as well as of the social and economic problems and opportunities that gave rise to it. Trenchant, perceptive, global in coverage, this book is an unrivalled account of its crucial subject. The third edition of Cities of Tomorrow is comprehensively revised to take account of abundant new literature published since its original appearance, and to view the 1990s in historical perspective. This is the definitive edition, reviewing the development of the modern planning movement over the entire span of the twentieth century.
Download or read book Tax Challenges Arising from Digitalisation Interim Report 2018 written by Collectif and published by OECD. This book was released on 2018-05-29 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
Download or read book The Protective Arm of the Renin Angiotensin System RAS written by Thomas Unger and published by Academic Press. This book was released on 2015-04-18 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Protective Arm of the Renin Angiotensin System: Functional Aspects and Therapeutic Implications is the first comprehensive publication to signal the protective role of a distinct part of the renin–angiotensin system (RAS), providing readers with early insight into a complex system which will become of major medical importance in the near future. Focusing on recent research, The Protective Arm of the Renin Angiotensin System presents a host of new experimental studies on specific components of the RAS, namely angiotensin AT2 receptors (AT2R), the angiotensin (1–7) peptide with its receptor Mas, and the enzyme ACE 2, which exert significant beneficial, health-promoting actions by counterbalancing the well-known harmful arm of the RAS with its classical angiotensin AT1 receptor. This innovative concept of the protective arm of the RAS, examined in this reference, represents an indispensable background and will be a strong support for biomedical students, researchers, cardiologists, surgeons, nephrologists, diabetologists, and endocrinologists, as well as any other physician or researcher concerned with RAS physiology, pathophysiology and clinical implications. Provides a complete understanding of the protective side of the Renin Angiotensin System (RAS) involving angiotensin AT2 receptor, ACE2, and Ang(1-7)/Mas receptor Combines the knowledge of editors who pioneered research on the protective renin angiotensin system including; Dr. Thomas Unger, one of the founders of AT2 receptor research; Dr. Ulrike M. Steckelings, who contributed significantly to first preclinical studies with a novel specific AT2-agonist, and Dr. Robson Santos who pioneered research on angiotensin-(1-7) and its receptor Mas. Shows that the protective RAS axes are able to ameliorate the course of several cardiovascular, renal, metabolic and neurological diseases Provides the basis for the understanding of a novel therapeutic approach to stimulate components of the protective arm of the RAS.
Download or read book Permanent Establishment written by Arvid Aage Skaar and published by Kluwer Law International B.V.. This book was released on 2020-06-19 with total page 957 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.
