Download or read book IRES e nuovo reddito d impresa Con CD ROM written by Ernesto Volpicella and published by . This book was released on 2006 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IRES e reddito d impresa Con CD ROM written by Ernesto Volpicella and published by . This book was released on 2008 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ires e reddito di impresa Con CD ROM written by Ernesto Volpicella and published by . This book was released on 2007 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reddito d impresa e Ires Con CD ROM written by Ernesto Volpicella and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book GUIDA AL REDDITO D IMPRESA 4 Regole specifiche societ di comodo rapporti con l estero written by Ceppellini Lugano & Associati and published by Gruppo 24 Ore. This book was released on 2017-06-02T00:00:00+02:00 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il quarto volume della collana si occupa di ipotesi particolari che, pur non riguardando la generalità delle imprese, sono molto diffuse. In primo luogo, sono analizzate le disposizioni in tema di società di comodo, ad oggi il principale corpus normativo posto al di fuori del Tuir. La seconda parte del volume è dedicata alle imprese che hanno rapporti con l'estero e alle norme che prevedono l'imputazione per trasparenza del reddito prodotto all'estero da una partecipata residente in un Paese black list. Inoltre, è presentata una sintetica rassegna delle norme che regolano il credito per le imposte pagate all'estero, nonchè la tassazione delle stabili organizzazioni. Viene considerata, in ultimo, una problematica estremamente attuale ed importante: l'applicazione della disciplina del transfer pricing alle imprese domestiche che hanno rapporti commerciali con società estere dello stesso gruppo.
Download or read book Il reddito d impresa written by Paolo Petrangeli and published by Giuffrè Editore. This book was released on 2008 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book GUIDA AL REDDITO D IMPRESA 5 Regimi speciali trasparenza e consolidato fiscale written by Ceppellini Lugano & Associati and published by Gruppo 24 Ore. This book was released on 2017-06-08T00:00:00+02:00 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Con l'introduzione dell'Iri, oggetto d'indagine nel presente volume, il legislatore ha inteso rimuovere lo svantaggio a carico delle società di persone, i cui soci sono obbligati a liquidare l'Irpef con aliquote progressive, a volte ricadendo in scaglioni piuttosto elevati. Con il nuovo sistema (opzionale) di tassazione, i redditi, che non vengono distribuiti ai soci, sono tassati con l'aliquota Ires al pari di quelli prodotti dalle società di capitali. La disamina affronta anche il regime opzionale di trasparenza per i redditi delle società di capitali attraverso il quale si "salta" la tassazione in capo alla società, giungendo alla piena parificazione con l'imposizione gravante sui soci delle società di persone. Proseguendo nell'analisi dei sistemi alternativi di tassazione, si esamina il funzionamento del consolidato fiscale, nella versione nazionale e in quella mondiale. Il volume è completato dall'analisi dei regimi di favore previsti per i soggetti minori, con particolare riferimento al sistema di determinazione del reddito per le imprese in contabilità semplificata, per le quali è ora possibile passare dal criterio di competenza a quello di cassa.
Download or read book GUIDA AL REDDITO D IMPRESA 6 Le agevolazioni written by Ceppellini Lugano & Associati and published by Gruppo 24 Ore. This book was released on 2017-06-09T00:00:00+02:00 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'ultimo volume della collana è dedicato ai provvedimenti agevolativi che consentono di ridurre il carico dell'Ires per le società. In alcuni casi si tratta di misure di sistema, in altri di disposizioni temporanee introdotte per favorire comportamenti virtuosi da parte delle imprese. Tra queste, la misura più recente è quella che prevede la maggiorazione degli ammortamenti a fronte degli acquisti di beni materiali nuovi (c.d. super e iperammortamento). Per le imprese che decidono di finanziarsi attraverso il ricorso al capitale proprio è previsto un incentivo definito come "aiuto alla crescita economica" (Ace), le cui caratteristiche essenziali vengono riepilogate nel secondo capitolo del volume. Ampio spazio è riservato anche alla disciplina del patent box, che prevede la detassazione dei proventi derivanti dall'utilizzo di beni immateriali e si traduce in una vera e propria riduzione del reddito imponibile. La parte finale del volume è dedicata agli strumenti di riduzione del carico fiscale utilizzabili in situazioni particolari, primo fra tutti la rivalutazione dei beni aziendali.
Download or read book Redditometro Modalit di determinazione del maggior reddito Con CD ROM written by Legoprint and published by . This book was released on 2005 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Technological Evolution of Industrial Districts written by Fiorenza Belussi and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiorenza Belussi, Giorgio Gottardi, and Enzo Rullani This volume collects some papers presented at the Vicenza conference "The Future of Districts", held in June 1999, organised by the Department of Technology and Management of Industrial Systems of the Faculty of Engineering of Padua University, with the collaboration of several engineers, industrial economists, and experts in the issue of technology management. This was the starting point of a long-lasting and painful colIective discussion, the results of which are documented here, during many meetings of this "itinerant" group, including the workshop in Padua, organised by Professor Luciano Pilotti and held in May 2001, "Systems, governance & knowledge within firm networks" at the Department of Economics of the University of Padua, and the recent international research seminar, held in May 2002, in Rome at the Tagliacarne Institute, within the EU sponsored project "Industrial districts' re location processes: identifying policies of EU enlargement West-East ID". The reason we decided to organise this book was not only to underline the importance of the industrial district (ID) model as a tool of propulsive local growth in a country like Italy. On the contrary, the idea that moved us was the theoretical dissatisfaction with the way in which the phenomenon of local development and industrial clustering of specific industries was treated in the international approach of the various disciplines.
Download or read book Understanding Financial Accounts written by OECD and published by OECD Publishing. This book was released on 2017-11-06 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Financial Accounts seeks to show how a range of questions on financial developments can be answered with the framework of financial accounts and balance sheets, by providing non-technical explanations illustrated with practical examples.
Download or read book Controlled Foreign Company Legislation written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1996 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.
Download or read book Everything We Ever Wanted written by Sara Shepard and published by HarperCollins UK. This book was released on 2010-09-30 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do you choose between your family and your history? Emotional and compelling storytelling from Sara Shepard, author of All the Things We Didn’t Say.
Download or read book The Global Environment of Business written by Frederick Guy and published by OUP Oxford. This book was released on 2009-03-26 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Frederick Guy's The Global Environment of Business offers a multi-dimensional analysis of the environment in which international business operates. International: How do multi-national corporations, nation states, regional trade blocs, markets, and global institutions interact to shape the international economic system? Who wins and who loses when the economy internationalizes? Is internationalization leading to a global world, or a regional one? How will efforts to curtail and adapt to climate change affect international business? Technological and historical: How has the business environment been shaped by production systems, new methods of business organization, information and communication technology, transport, and the process of technological change itself? Comparative: How do institutional differences affect national specialization and economic performance? How do the business systems of Europe differ from that of the United States, or those of East Asia from those of Latin America? Why do location and face-to-face contact matter in an age of high-speed communication and cheap long-distance transportation? Why have some countries grown so fast while others remain poor? The Global Environment of Business draws on extensive research by economists, political scientists, sociologists, geographers, and business historians. There is more theory and academic debate here than in most books on the subject, but it is presented and explained clearly, and illustrated with lots of examples.
Download or read book Multifunctionality The Policy Implications written by OECD and published by OECD Publishing. This book was released on 2003-09-02 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the path-breaking work Multifunctionality: Towards an Analytical Framework, this report takes the subject a step further. It attempts to guide policy-makers to the best possible decisions taking account of the multifunctional character of agriculture.
Download or read book Inclusive Wealth Report 2018 written by Shunsuke Managi and published by Routledge. This book was released on 2018-07-18 with total page 479 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Inclusive Wealth Index provides important insights into long-term economic growth and human well-being. The Index measures the wealth of nations through a comprehensive analysis of a country's productive base and the country’s wealth in terms of progress, well-being and long-term sustainability. It measures all assets which human well-being is based upon, in particular, produced, human and natural capital to create and maintain human well-being over time.
Download or read book Estimating the Corporate Income Tax Gap written by Mr.Junji Ueda and published by International Monetary Fund. This book was released on 2018-09-12 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the methodology to estimate CIT gaps. It includes detailed steps to derive the potential CIT base and liability with careful consideration for the theoretical differences between the coverage of statistical macroeconomic data and the actual tax base of CIT, and then compare the estimated results with actual declarations and revenues. Although the estimated gaps following the approach will have margins of errors, it has the advantage of using available data without additional costs of collection and suits initial evaluations of overall CIT noncompliance in a country.
