Download or read book The Meaning of enterprise business and business Profits Under Tax Treaties and EU Tax Law written by Guglielmo Maisto and published by IBFD. This book was released on 2011 with total page 675 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Meaning of "Enterprise", "Business" and "Business Profits" under Tax Treaties and EU Tax Law, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an in-depth analysis of the meaning of these three essential concepts in relevant tax treaties and law. The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints. The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of "enterprise", "business" and "business profits" is presented, starting from the works of the League of Nations to the current OECD Model Tax Convention. Next, specific tax treaty issues are considered. In particular, the controversial issues concerning the interpretation of the notions of "enterprise" and "enterprise of a Contracting State" are discussed. Also, the concepts of "profits" and "business profits" are thoroughly reviewed. The concept of "enterprise" in the context of the non-discrimination clause laid down by Art. 24 of the OECD Model Tax Convention is then examined. Individual country surveys provide an in-depth analysis of the aforementioned concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia and Japan. The book concludes with a round-table discussion among some of the most renowned international tax scholars on the desirability to change the OECD Model Tax Convention and its Commentaries. This book is essential reading for all those dealing with issues of taxation of enterprises engaged in cross-border activities and can be considered a new cornerstone in the subject matter."--Publisher's website

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 Tax Management Portfolios written by and published by . This book was released on 2006 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Business Law Guide to Italy written by Maisto & Miscali and published by Cch Europe. This book was released on 1992 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: Composed of a full-text copy of The Licensing (Scotland) Act 1976, along with annotations, preceded by a narrative account of the Act, this popular title on licensing law in Scotland aims to be an essential update incorporating significant legislative and judicial developments

Download or read book Studi urbinati written by and published by . This book was released on 1995 with total page 842 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Elusione fiscale e abuso del diritto Prospettive future tra luci ed ombre written by Daniele Tulliani and published by Lulu.com. This book was released on 2013-10 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: La sentenza Dolce & Gabbana del 2012 segna un'importante cambio di tendenza della Giurisprudenza in merito alla rilevanza penale dell'elusione fiscale e più in generale dell'abuso del diritto. Il presente trattato, dopo aver analizzato la nascita e gli sviluppi del concetto di elusione fiscale e di abuso del diritto, si concentra sull'esperienza italiana, soffermandosi in particolare sui modi in cui la nostra Giurisprudenza ha recepito nel corso degli anni gli orientamenti comunitari e come li abbia poi disattesi nel corso del tempo, talvolta senza un'adeguata legittimazione normativa, generando un'ulteriore problema: l'abuso dell'abuso del diritto. In conclusione ci si soffermerà sull'esigenza della positivizzazione di una norma antiabuso in Italia al fine di combattere quell'incertezza del diritto che spesso costituisce discriminante per le decisioni di investimento di operatori italiani e stranieri.

Download or read book Index to Foreign Legal Periodicals written by and published by . This book was released on 1980 with total page 994 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Creazione di valore corporate governance e informativa societaria written by Piero Mella and published by Giuffrè Editore. This book was released on 2007 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Italian Books and Periodicals written by and published by . This book was released on 2002 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Economia internazionale written by and published by . This book was released on 1990 with total page 1010 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book National Union Catalog written by and published by . This book was released on 1956 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.

Download or read book Digital Transformation and Data Management written by F. Bellini and published by . This book was released on 2021 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book World Development Report 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-10-31 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more attention than others, in part due to the vast uncertainty involved in making predictions about the future. The 2019 World Development Report will study how the nature of work is changing as a result of advances in technology today. Technological progress disrupts existing systems. A new social contract is needed to smooth the transition and guard against rising inequality. Significant investments in human capital throughout a person’s lifecycle are vital to this effort. If workers are to stay competitive against machines they need to train or retool existing skills. A social protection system that includes a minimum basic level of protection for workers and citizens can complement new forms of employment. Improved private sector policies to encourage startup activity and competition can help countries compete in the digital age. Governments also need to ensure that firms pay their fair share of taxes, in part to fund this new social contract. The 2019 World Development Report presents an analysis of these issues based upon the available evidence.

Download or read book Rivista di diritto europeo written by and published by . This book was released on 1991 with total page 1112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Annual Legal Bibliography written by Harvard Law School. Library and published by . This book was released on 1974 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comparative judicial decisions on the conflict of laws written by and published by . This book was released on 1939 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Scritti in onore di Alessandro Marabottini written by Gioacchino Barbera and published by De Luca Editori d'Arte. This book was released on 1997 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: