Download or read book Determinaci n de los beneficios imponibles de las sociedades de capital written by and published by Springer. This book was released on 1977 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports on the topic delivered at the 31st congress of the International Fiscal Association which was held in Vienne, 1977. The report by the general reporter Charles J. Berg is fully reported in four languages.
Download or read book Comptabilit de la Caisse de pr voyance du personnel de la Soci t des nations pour l ann e 1925 written by League of Nations. Staff Provident Fund and published by . This book was released on 1926 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting in France RLE Accounting written by Yannick Lemarchand and published by Routledge. This book was released on 2014-04-03 with total page 573 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Download or read book Corporate Tax Base in the Light of the IAS IFRS and EU Directive 2013 34 A Comparative Approach written by Mario Grandinetti and published by Kluwer Law International B.V.. This book was released on 2016-06-17 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.
Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.
Download or read book The International Journal of Accounting written by and published by . This book was released on 1999 with total page 678 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Book of Expo Guidebooks written by Gordon Linden and published by Lulu.com. This book was released on 2016-02 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Guidebooks from major International Expositions held between 1929 (Barcelona, Seville) and today (2015, Milan), are interesting records of the entertaining and educational temporary worlds created at these events in various cities throughout the world. Published as ephemeral items to be purchased by fairgoers, copies occasionally turn up at flea markets, in antiquarian bookstores, and on internet bookstore sites. This collection of images from the various events, along with a description of the contents of the books, is sure to appeal to memorabilia collectors as well as those seeking to learn more about the history of Expos and World's Fairs.
Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-09 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Download or read book Gabon Taxation Laws and Regulations Handbook Volume 1 Strategic Information and Basic Regulations written by IBP USA and published by Lulu.com. This book was released on with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book W rterbuch der Handels Finanz und Rechtssprache Dictionary of Commerical Financial and Legal Terms Dictionnaire des Termes Commerciaux Financiers et Juridiques written by HERBST and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 1136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Arbeit an den drei Banden dieses Worterbuches wurde 1932 in London begonnen und ist in standiger Fortsetzung auf denjetzt vorliegenden Stand gebracht worden. In seinem Aufbau und in der besonderen An ordnung des Stoffes erstrebt das Werk, einem doppelten Zweck zu dienen: Besonders leichtes und schnelles Auffinden eines Stichwortes in moglichst vielen "fertig vorbereite ten" Verbindungen und moglichst wirksamer AusschluJ3 von Obersetzungsfehlern, besonders wenn zwischen mehrfachen Be deutungen desselben Stichwortes gewiihlt werden muJ3. 1m Verfolg dieser Ziele ist das Werk im wahrsten Sinne aus der Praxis entstanden. Dementsprechend ist es auch fUr die Praxis als Nachschlagewerk ffir den Alltagsgebrauch bestimmt. An seiner Schaffung haben Men schen des Berufs- und Geschilfts1ebens mit praktischen Erfahrungen mitgewirkt. Der Entwicklung der drei Sprachen folgend, wurde der Text durch Aufnahme neuer Fachausdriicke und Wendungen bedeutend erweitert und auf den neuesten Stand gebracht. Hierbei wurden auch die im Bereich der internationalen Organisationen - insbesondere der Europl\ischen Gemeinschaften - entwickelten und ge brauchlichen Ausdriicke und Begriffe miteinbezogen. Zug, Schweiz, Januar 1979
Download or read book Les PME Dans Les Soci t s Contemporaines de 1880 Nos Jours written by Sylvie Guillaume and published by Peter Lang. This book was released on 2008 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'ouvrage a pour objet l'étude d'un objet mal identifié, la PME, dans l'espace européen et sur le long terme. Qu'est-ce qu'une PME ? Les PME existent-elles ? Ces questions débouchent sur de profondes divergences qui soulignent l'extrême hétérogénéité du groupe et qui affaiblissent l'utilité opérationnelle du concept. L'ambiguïté du concept est d'autant plus problématique que les PME sont au coeur d'un très grand nombre d'enjeux tant dans le domaine économique que dans le domaine social et politique. Les PME sont-elles un facteur de freinage de l'économie ou une force d'entraînement ? Un lieu d'épanouissement humain ou un espace d'exploitation de la force de travail ? Le foyer d'une culture de la concurrence ou celui d'une culture corporatiste ? Le support des traditions démocratiques ou celui des dérives autoritaires ? C'est à ces questions que l'ouvrage tente de répondre, en s'inscrivant dans une démarche pluridisciplinaire et comparatiste.
Download or read book Law and Sustainability written by Koen Byttebier and published by Springer Nature. This book was released on 2022-06-22 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with some aspects of the future shape of the socio-economic order which would be founded on sustainability principles and the role of law therein, instead of on the prevailing capitalist economic order. The volume elaborates in particular on how innovation, a crucial aspect of free-market capitalism and its laws which constitute the current socio-economic order, could result in a more sustainable economy which, in turn, could lead to a more sustainable society. Moreover, the book analyses current developments in financial and economic law and evaluates their perks, risks and sustainability levels. The book contains no less than 11 chapters in which a variety of experts share their state-of-the-art insights regarding specific domains of socio-economic life. As such, the book deals with topics that are at present fully under debate in societies, such as student credit and the dangers it entails, cryptocurrencies and how the law tries to regulate this basically private law instrument, groups of companies under Belgian (company) law, a proposal for improving the international monetary system, and seeds and intellectual property rights, besides various other similar themes. The book forms the latest volume of the book series Economic and Financial Law & Policy – Shifting Insights & Values, and fully complies with the series’ goal of critically examining the legal methods and mechanisms that shape the global free markets and proposing alternatives to them. The book will hereby prove a valuable instrument for all researchers investigating these matters, besides policymakers and their advisers as well as all lawyers active in the field of economic law who look for a new perspective on the subject matters dealt with.
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1991 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Development A Comparative Study written by Karen B. Brown and published by Springer. This book was released on 2017-01-16 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Download or read book Global History of Accounting Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2010-12-20 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.
