Download or read book L imposition du revenu et de la fortune written by Jean-Marc Rivier and published by . This book was released on 1980 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Les imp ts sur le revenu et sur la fortune written by Jean-Pierre Winandy and published by Éditions Larcier. This book was released on 2002-01-01 with total page 1016 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pour faire face à l’importante demande, les éditions Promoculture ont réédité l’ouvrage de Jean-Pierre Winandy : Les Impôts sur le Revenu et sur la Fortune. En 1992, cet ouvrage parut pour la première fois. Il s’agissait de la première publication à pouvoir prétendre représenter une description complète des impôts directs. Ce manuel devient rapidement « le » manuel de référence en matière fiscale. Le succès de cet ouvrage s’explique par le fait qu’il existe de la part du public une très forte demande visant à obtenir une présentation systématique de la matière fiscale : en effet, cette matière est non seulement d’une lecture difficile (en raison notamment de la terminologie utilisée), mais elle est encore d’un abord malaisé du fait que les lois prévoyant les dispositions d’imposition proprement dites (loi de l’impôt sur le revenu ou loi de l’impôt sur la fortune) sont basés sur d’autres lois (telles que la loi générale « Abgabenordnung », ou encore la loi d’évaluation, dite « Bewertungsgesetz »). Cette nouvelle, quatrième édition, est consacrée à l’imposition des revenus et de la fortune telle qu’elle s’applique au Luxembourg, en tenant compte des importants changements de la loi fiscale introduits par les lois de réforme fiscale du 21 décembre 2001. L’ancienne édition est non seulement complètement mise à jour, mais elle est encore considérablement élargie (+ 300 pages !), notamment par l’ajout d’une partie générale consacrée aux principes généraux à la base de la matière, aux sources du droit fiscal, aux notions d’abus de simulation et au contentieux fiscal. Il est notamment tenu compte de la jurisprudence (de plus en plus abondante) de la Cour de Justice des CE et de celle des juridictions administratives luxembourgeoises. Sont traités dans ce manuel : l’impôt sur le revenu, l’impôt commercial communal, l’impôt sur la fortune ainsi que l’impôt foncier. Afin de tenir compte du fait que l’économie luxembourgeoise est très ouverte sur l’extérieur, une attention spéciale est accordée au cas où un élément étranger entre en ligne de compte. La consultation du manuel est facilitée par un index alphabétique très détaillé. Le manuel s’adresse à la fois aux particuliers et aux entreprises et il est destiné à permettre au lecteur non spécialiste dans la matière de trouver des solutions à la grande majorité des problèmes pratiques qu’il peut rencontrer quotidiennement. L’ouvrage se veut également dans la continuité des éditions Promoculture, à savoir le mariage entre le savoir juridique et l’art luxembourgeois. C’est ainsi que la couverture est rehaussée par une œuvre de l’artiste peintre luxembourgeois Martine Deny.
Download or read book Double imposition du revenu et de la fortune written by and published by . This book was released on 1974 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book L imp t sur le revenu et la fortune des personnes physiques written by Jean-Baptiste Beuret and published by . This book was released on 1991 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Double Imposition Du Revenu Et de la Fortune written by and published by . This book was released on 1974 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Double imposition du revenu et de la fortune written by Ocse and published by . This book was released on 1974 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Guide du futur contribuable written by Conférence suisse des impôts and published by . This book was released on 2007 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Double Taxation written by Canada and published by . This book was released on 1991 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Treaty Series Publication of Treaties and International Engagements Registered with the Secretariat of the League written by League of Nations and published by . This book was released on 1923 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Recueil Des Cours Collected Courses 1936 written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1973-07-01 with total page 730 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book British and Foreign State Papers written by Great Britain. Foreign Office and published by . This book was released on 1958 with total page 1048 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Treaties and Other International Acts Series written by and published by . This book was released on 1946 with total page 684 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Revenue Statistics 2007 written by OECD and published by OECD Publishing. This book was released on 2007-10-17 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: A unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Download or read book International Tax Treaties of All Nations Series B written by Walter H. Diamond and published by . This book was released on 1978 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Switzerland in International Tax Law written by Xavier Oberson and published by IBFD. This book was released on 2011 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Download or read book European Yearbook Annuaire Europeen 1977 written by Council of Europe/Conseil de L'Europe and published by Martinus Nijhoff Publishers. This book was released on 1979-10-01 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" promotes the scientific study of nineteen European supranational organisations and the OECD. The series offers a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date overview of the member states of each organisation. This special anniversary volume celebrates 60 years of publication of the Yearbook, and its contents differs from that of the regular volumes therefore. It offers a selection of the most important articles, dealing with European cooperation and integration, to appear in the Yearbook during its 60 years of publication. These are of particular interest not only because they provide a unique historical snapshot of the many successes (and occasional failures) in the field of European integration but also because they discuss the ideals and aims that lay behind these efforts, many of which still resonate today as Europe confronts questions about its political destiny and ideal shape. This volume contains articles in English and French."
