Download or read book La valeur probante de la comptabilit face l administration fiscale written by Albert Baffi and published by . This book was released on 2007 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt: La comptabilité est à la fois un instrument de preuve et un moyen de gestion. Elle s’est imposée comme moyen de preuve dans de multiples domaines : relations commerciales, droit du travail...La question de valeur est l’une des plus difficiles de la démarche comptable. La valeur, d’après la théorie comptable, répond à de multiples et diverses définitions. L’analyse des différents courants de pensée démontre que la valeur demeure une approche essentiellement subjective et relative. La démarche comptable s’est forgée pour la traduction de la valeur une théorie de conciliation avec le droit, la fiscalité et l’économie. Dans cette situation le système comptable français apparaît largement dominé par des préoccupations conformes aux concepts de valeurs juridiques. La comptabilité dit le Droit.Les besoins d’information nés du développement des marchés financiers et l’adoption des directives européennes, avec l’introduction de la notion d’image fidèle vont quelque peu atténuer la prééminence contractuelle et favoriser la conception prédictive de la comptabilité. Le choix et la constitution d’un portefeuille optimal de titres va dépendre de l’évaluation anticipée déterminée à partir de l’information comptable. La décision de l’investisseur est ainsi reliée à la valeur et à la qualité de l’information comptable au sens de la validité. La valeur probante de la comptabilité s’analysera tant sur ses fondements que sur ses caractères essentiels. Quelles sont les conditions que doit remplir la comptabilité pour servir valablement de preuve devant l’administration fiscale. Dans quelles conditions cette comptabilité peut-elle être rejetée. Le contribuable peut-il ou non invoquer sa comptabilité comme moyen de preuve ? L’administration fiscale doit-elle ou non apporter la preuve en cas de graves irrégularités ?
Download or read book Der Dialog zwischen Steuerverwaltung und Steuerzahler bis zum Einreichen der Steuererkl rung written by International Fiscal Association and published by Springer. This book was released on 1980 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports on the topic delivered at the 34th congress of the International Fiscal Association which was held in Paris, 1980. The report by the general reporter Guy Delorme is printed in full in four languages.
Download or read book The Control of Corporate Europe written by Fabrizio Barca and published by OUP Oxford. This book was released on 2001-11-15 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by an international team of authors, this book provides the first systematic account of the control of corporate Europe based on voting block data disclosed in accordance with the European Union's Large Holdings Directive (88/627/EEC). The study provides detailed information on the voting control of companies listed on the official markets in Austria, Belgium, France, Germany, Italy, the Netherlands, Spain, Sweden, the United Kingdom, and, as a benchmark comparison, the United States. The authors record a high concentration of control of corporations in many European countries with single blockholders frequently controlling more than fifty per cent of corporate votes. In contrast, a majority of UK listed companies have no blockholder owning more than ten per cent of shares, and a majority of US listed companies have no blockholder with more than six per cent of shares. Those chapters devoted to individual countries illustrate how blockholders can use legal devices to leverage their voting power over their cash-flow rights, or how incumbents prevent outsiders from gaining voting control. It is shown that the cultural and linguistic diversity of Europe is (almost) matched by its variety of corporate control arrangements.
Download or read book Innovative Business Practices written by Alkis Thrassou and published by Cambridge Scholars Publishing. This book was released on 2013-07-16 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second decade of the millennium finds the world changing at a once unimaginable pace. Businesses, tangled in the interwoven threads of galloping globalization, technological advances, cultural diversity, economic recession and deep-rooted human social evolution, struggle to keep up with incessant changes; consequently and inexorably experiencing severe difficulties and disorientation. Executives, much bewildered, habitually turn to conventional, time-honoured strategies and practices, which increasingly fail to offer the much-sought answers and means to survival, competitiveness and growth. We are currently experiencing a business era of turbulence and dynamic change – an era that inherently rejects conventionality and orthodox business theory to reward businesses embracing agility, reflex-style adaptability, innovation and creativity. This turbulence is, however, not a parenthesis or even a pattern, but the new reality in which each business must reinvent and redefine itself. This is a new reality of stakeholders that shift focus from the external to the internal, from the tangible to the intangible, and from fact to perception. This book presents research and paradigms that transcend classical theory in order to examine how business practice is positively affected by these conditions. Across a multitude of sectors and organisational types, scholars of different business specialisations set the theoretical foundations of contemporary thinking and present their practical implementations.
Download or read book Culture 2030 indicators written by UNESCO and published by UNESCO Publishing. This book was released on 2019-11-18 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mastering Ethereum written by Andreas M. Antonopoulos and published by O'Reilly Media. This book was released on 2018-11-13 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethereum represents the gateway to a worldwide, decentralized computing paradigm. This platform enables you to run decentralized applications (DApps) and smart contracts that have no central points of failure or control, integrate with a payment network, and operate on an open blockchain. With this practical guide, Andreas M. Antonopoulos and Gavin Wood provide everything you need to know about building smart contracts and DApps on Ethereum and other virtual-machine blockchains. Discover why IBM, Microsoft, NASDAQ, and hundreds of other organizations are experimenting with Ethereum. This essential guide shows you how to develop the skills necessary to be an innovator in this growing and exciting new industry. Run an Ethereum client, create and transmit basic transactions, and program smart contracts Learn the essentials of public key cryptography, hashes, and digital signatures Understand how "wallets" hold digital keys that control funds and smart contracts Interact with Ethereum clients programmatically using JavaScript libraries and Remote Procedure Call interfaces Learn security best practices, design patterns, and anti-patterns with real-world examples Create tokens that represent assets, shares, votes, or access control rights Build decentralized applications using multiple peer-to-peer (P2P) components
Download or read book The future of transfer pricing written by International Fiscal Association. Congress and published by . This book was released on 2017 with total page 900 pages. Available in PDF, EPUB and Kindle. Book excerpt: 102B: Cahiers de droit fiscal international: The IFA Cahiers' are released annually by Sdu on behalf of the IFA (International Fiscal Association). These "Cahiers" contain a wealth of domestic and international material in dealing with the Subjects to be discussed at the following Congress. They comprise IFA Branch Reports together with a General Report and an EU Report on each of the two Subjects selected for the Congress of that year. Subject Subject for 2017, 102B is?The future of transfer pricing?. See also Section 102-A. Members of the IFA can contact the IFA to obtain a discount code to fill in.
Download or read book Revised Treaty written by Economic Community of West African States and published by Presses de L'Ub. This book was released on 1995 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Expenditure Trends written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]. This book was released on 1978 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1978 report discusses trends and prospects for public expenditures and revenues.
Download or read book Swiss Public Administration written by Andreas Ladner and published by Springer. This book was released on 2018-08-07 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: Swiss citizens approve of their government and the way democracy is practiced; they trust the authorities and are satisfied with the range of services Swiss governments provide. This is quite unusual when compared to other countries. This open access book provides insight into the organization and the functioning of the Swiss state. It claims that, beyond politics, institutions and public administration, there are other factors which make a country successful. The authors argue that Switzerland is an interesting case, from a theoretical, scientific and a more practice-oriented perspective. While confronted with the same challenges as other countries, Switzerland offers different solutions, some of which work astonishingly well.
Download or read book Mining in Africa written by Bonnie Campbell and published by IDRC. This book was released on 2009-06-15 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: The continent of Africa is rich in minerals needed by Western economies, but rather than forming the basis for economic growth the mining industry contributes very little to African development Investigating the impact of the 2003 Extractive Industries Review on a number of African countries, the contributors find the root of the problem in the controls imposed on the African countries by the IMF and World Bank. They aim to convince academics, governments and industry that regulation needs to be reformed to create a mining industry favourable towards social, economic and environmental development. The book takes a multidisciplinary approach and provides a historical perspective of each country, making it ideal for students of development studies and development organizations.
Download or read book The Cancellation of Election Results written by European Commission for Democracy through Law and published by Council of Europe. This book was released on 2010-01-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Electoral law, like all other fields of law, Is effective only if it provides for sanctions. The cancellation of elections results, The most serious of sanctions, Is in general linked To The most serious of irregularities, especially when its effects are felt beyond a small constituency. However, small technical inaccuracies may affect election results if the difference in votes is minimal, As recent examples such as the notorious 2000 United States presidential elections have shown. This book aims to determine when electoral disputes should lead to such a consequence, based on the practice of national, constitutional and supreme courts throughout Europe, As well as on the practice of the European Court of Human Rights. This publication contains the reports presented at the Seminar on Cancellation of Election Results, organised by the Venice Commission in co-operation with the Constitutional Court of Malta And The Maltese Ministry of Justice and Home Affairs, On 14 and 15 November 2008.
Download or read book The Cambridge History of Medieval Monasticism in the Latin West written by Alison I. Beach and published by Cambridge University Press. This book was released on 2020-01-09 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Monasticism, in all of its variations, was a feature of almost every landscape in the medieval West. So ubiquitous were religious women and men throughout the Middle Ages that all medievalists encounter monasticism in their intellectual worlds. While there is enormous interest in medieval monasticism among Anglophone scholars, language is often a barrier to accessing some of the most important and groundbreaking research emerging from Europe. The Cambridge History of Medieval Monasticism in the Latin West offers a comprehensive treatment of medieval monasticism, from Late Antiquity to the end of the Middle Ages. The essays, specially commissioned for this volume and written by an international team of scholars, with contributors from Australia, Belgium, Canada, England, France, Germany, Italy, the Netherlands, Spain, Switzerland, and the United States, cover a range of topics and themes and represent the most up-to-date discoveries on this topic.
Download or read book Gone with the Headwinds written by Gustavo Adler and published by International Monetary Fund. This book was released on 2017-04-03 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: to come
Download or read book Taxation the State and Society written by Marc Leroy and published by P.I.E-Peter Lang S.A., Editions Scientifiques Internationales. This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.
Download or read book Women Religion and the Gift written by Morny Joy and published by Springer. This book was released on 2016-10-19 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces the special dynamics of women and their close relationships with the gift in both past and contemporary religious settings. Written from a cross-cultural perspective, it challenges depictions of women’s roles in religion where they have been relegated to compliance with specifically designated gendered attributes. The different chapters contest the resultant stereotypes that deny women agency. Each chapter describes women as engaged in an aspect of religion, from that of ritual specialists, to benefactors and patrons, or even innovators. The volume examines topics such as sainthood and sacrifice so as to refine these ideas in constructive ways that do not devalue women. It also examines the meaning of the term “gift” today, embracing the term in both figurative and literal ways. Such a collection of diverse women’s writings and activities provides a significant contribution to their quest for recognition, and also suggests ways this can be understood and realized today.
Download or read book Managing Fiscal Decentralization written by Ehtisham Ahmad and published by Routledge. This book was released on 2002-07-18 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: The growth of interest in fiscal decentralization has meant that there has been something of a rush to enshrine this in policy - The World Bank has reported that about seventy countries see this as a major part of their development strategy. This book critically examines the case for decentralization. This collection of contributions comes from a w
