Download or read book Las operaciones vinculadas y el ajuste secundario en el impuesto sobre sociedades written by José F. Baena Salamanca and published by . This book was released on 2009 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Las operaciones vinculadas El ajuste secundario written by Diana Ferrer Vidal and published by . This book was released on 2015 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pr cticas de valoraci n y documentaci n de operaciones vinculadas e book written by Jesús Badás Cerezo and published by Lex Nova. This book was released on 2010-09 with total page 467 pages. Available in PDF, EPUB and Kindle. Book excerpt: El lector encontrará en las páginas de este libro la solución práctica a los casos más frecuentes, en el ámbito interno, de las operaciones vinculadas desde todas las perspectivas que ofrece la norma del Impuesto sobre Sociedades, con el siguiente desarrollo: 1. Concepto de operaciones vinculadas. 2. Valoración a precios de mercado. 3. Tratamiento fiscal y contable de las diferencias entre precio de mercado y convenido: los ajustes primario y secundario. 4. Documentación. 5. Régimen sancionador. 6. Procedimiento inspector.La presente edición incorpora a las soluciones propuestas el contenido de las dos normas más recientes en materia de documentación y régimen sancionador, el Real Decreto-Ley 6/2010, de 9 de abril, y el Real Decreto 897/2010, de 9 de julio.Estas disposiciones han introducido novedades como, en el caso del Real Decreto-Ley, el límite de los cien mil euros o el de las sanciones en casos de ausencia de modificación de valores, además de anunciar una simplificación de las obligaciones documentales, que se acaba de producir mediante la publicación en el Boletín Oficial del Estado del 10 de julio de 2010 el Real Decreto 897/2010, que establece una nueva exoneración para «pequeñas» operaciones (exención objetiva hasta 250 mil euros).En definitiva, una monografía que, dado su carácter práctico, está dirigida tanto al lector interesado como al profesional relacionado con la gestión del Impuesto sobre Sociedades.
Download or read book Operaciones vinculadas written by Juan Luis Sendín Cifuentes and published by . This book was released on 2009 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Las operaciones vinculadas en el impuesto sobre sociedades written by F. Javier Martín Fernández and published by . This book was released on 2010 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: La presente colección de procedimientos fiscales analiza, desde un punto de vista eminentemente práctico, todos los aspectos peculiares en la tramitación de los diferentes procedimientos, facilitando, además, el material necesario para el ejercicio profesional: legislación, jurisprudencia, bibliografía, esquema procedimental y formularios habituales. Esta obra se ocupa del régimen tributario de las operaciones vinculadas. Como es sabido, la Ley de Prevención del Fraude llevó a cabo una modificación muy relevante del art. 16 del Texto refundido de la Ley del Impuesto sobre Sociedades (en adelante, TRLIS con la clara finalidad de intentar atajar el vaciamiento de las bases imponibles españolas mediante la utilización de precios de transferencia por parte de grupos multinacionales. Nos encontramos ante una de las cuestiones centrales en la regulación del Impuesto sobre Sociedades que ha supuesto, además, importantes y nuevos deberes de documentación conllevando un incremento en la complejidad que requiere el cumplimiento de tales obligaciones formales.
Download or read book Operaciones vinculadas y subcapitalizaci n written by Juan Calvo Vérgez and published by . This book was released on 2011-01-01 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: La presente obra tiene por objeto analizar, desde un punto de vista eminentemente práctico y tomando como punto de referencia la abundante doctrina administrativa y jurisprudencial que constantemente está surgiendo al respecto, las principales cuestiones conflictivas que suscita en la actualidad dentro del Impuesto sobre Sociedades las materias relativas a las operaciones vinculadas y a la subcapitalización. Se trata, muy probablemente, de las dos materias que en estos momentos suscitan un mayor interés y, al mismo tiempo, una mayor controversia dentro del Impuesto Societario, máxime si se tiene en cuenta el carácter reciente de su regulación normativa y la constante evolución experimentada por esta última, tanto en nuestro ámbito interno como en el propio marco comunitario e internacional. Por lo que respecta al estudio del régimen de las operaciones vinculadas el autor (Profesor Titular de Derecho Financiero y Tributario de la Universidad de Extremadura) se centra en el análisis práctico, entre otras, de cuestiones tales como los criterios que determinan la calificación de una operación como vinculada, la aplicación del valor de mercado como auténtica norma de valoración, su relación con el valor razonable (correcciones de valor y ajuste bilateral), la práctica del llamado ajuste secundario, el régimen contable de esta clase de operaciones, los distintos métodos de valoración aplicables, la deducción de gastos en concepto de servicios prestados entre entidades vinculadas, los acuerdos previos de valoración y, en definitiva, el régimen tributario de esta clase de operaciones, con una especial atención a las obligaciones de documentación derivadas de su realización, constante foco de dudas y de conflictos en el ámbito de las relaciones entre las empresas y la Hacienda Pública. Y, en materia de subcapitalización, son objeto de análisis cuestiones igualmente relevantes relativas, entre otras materias, a la naturaleza jurídica de la regla de subcapitalización, la delimitación de su estructura, la relación existente entre sus distintos elementos, los efectos jurídico-tributarios derivados de su aplicación, la posibilidad de solicitar la aplicación de un coeficiente distinto de subcapitalización y, en resumen, su aplicación, tanto en el marco de los Convenios de Doble Imposición como en el ámbito del Derecho Comunitario, cuestión esta última ciertamente conflictiva a la luz de la reciente jurisprudencia del Tribunal de Justicia de la Unión Europea y del Informe del Consejo ECOFIN de junio de 2010.
Download or read book Resolving Transfer Pricing Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2012-12-06 with total page 975 pages. Available in PDF, EPUB and Kindle. Book excerpt: Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.
Download or read book The North American Mosaic written by Commission for Environmental Cooperation (Montréal, Québec). Secretariat and published by . This book was released on 2001 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: The North American Mosaic has four overarching features. First, it is, to the extent feasible, based on comparable information on the status and trends of major indicators of the state of the environment in Canada,Mexico, and the United States. Second, the report confirms that these three countries together make up an incredibly complex, dynamic, and interconnected ecosystem in which humans play a dominant and decisive role. Third, the report raises important and sometimes disquieting questions concerning the sustainability of some current trends. Finally, the report is a reminder that our economic, social, and physical well-being are utterly dependent on the life-sustaining services provided by nature. This report emphasizes the importance of developing mutually compatible economic, social, and environmental goals and policies across the three-country region.
Download or read book Cities of Tomorrow written by Peter Hall and published by Wiley-Blackwell. This book was released on 1997-02-18 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cities of Tomorrow is a critical history of planning in theory and practice in the twentieth century, as well as of the social and economic problems and opportunities that gave rise to it. Trenchant, perceptive, global in coverage, this book is an unrivalled account of its crucial subject. The third edition of Cities of Tomorrow is comprehensively revised to take account of abundant new literature published since its original appearance, and to view the 1990s in historical perspective. This is the definitive edition, reviewing the development of the modern planning movement over the entire span of the twentieth century.
Download or read book Balance of Payments Manual written by International Monetary Fund and published by International Monetary Fund. This book was released on 2005-11-16 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth edition of Balance of Payments Manual, issued in 1993, presents revised and updated standards for concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics that reflect the widespread changes that have taken place in international transactions since the fouth edition was published in 1977. As the international standard, the Manual serves as a guide for IMF member countries that regularly report balance of payments data to the IMF. The Manual contains significantly expanded and restructured coverage of financial flows and stocks and international transactions in services. Harmonization with the System of National Accounts and other IMF statistical systems is also greatly increased. See also companion volumes, the Balance of Payments Compilation Guide and the Balance of Payments Textbook.
Download or read book International Code of Conduct on Pesticide Management written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2018-09-03 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: The understanding that some pesticides are more hazardous than others is well established. Recognition of this is reflected by the World Health Organization (WHO) Recommended Classification of Pesticides by Hazard, which was first published in 1975. The document classifies pesticides in one of five hazard classes according to their acute toxicity. In 2002, the Globally Harmonized System of Classification and Labelling of Chemicals (GHS) was introduced, which in addition to acute toxicity also provides classification of chemicals according to their chronic health hazards and environmental hazards.
Download or read book Perspectives on Personality written by Charles S. Carver and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Perspectives on Personality describes a range of viewpoints that are used by personality psychologists today, and helps students understand how these viewpoints can be applied to their own lives. Authors Charles Carver and Michael Scheier dedicate a chapter to each major perspective, presenting an overview on the perspective's orienting assumptions and core themes and concluding with a discussion of problems within that theoretical viewpoint and predictions about its future prospects. The Eighth edition incorporates several important recent developments in the field, including genetics and genomics and the biological underpinnings of impulsiveness"--Back cover
Download or read book EBOOK Sustaining Change in Universities written by Burton Clark and published by McGraw-Hill Education (UK). This book was released on 2004-09-16 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: ·What can be done to ensure universities are well positioned to meet the challenges of the fast moving world of the 21st century? This is the central question addressed by Burton R. Clark in this significant new volume which greatly extends the case studies and concepts presented in his 1998 book, Creating Entrepreneurial Universities. The new volume draws on case studies of fourteen proactive institutions in the UK, Europe, Australia, Latin America, Africa, and the United States that extend analysis into the early years of the twenty-first century. The cumulative international coverage underpins a more fully developed conceptual framework offering insight into ways of initiating and sustaining change in universities. This new conceptual framework shifts attention from transformation to sustainability rooted in a constructed steady state of change and a collegial approach to entrepreneurialism. It contains key elements necessary for universities to adapt successfully to the modern world. Lessons for reform can be drawn directly from both the individual case studies and the general framework. Overall the book offers a new form of university organization that is more self-reliant and manages to combine change with continuity, traditional academic values with new managerial values. Essential reading for university administrators, faculty members, students and researchers analysing higher education, and educational policymakers worldwide, this book advocates a highly proactive approach to university change and specifies a new basis for university self- reliance. Burton R. Clark is Allan M. Cartter Professor Emeritus of Higher Education and Sociology at the University of California, Los Angeles. During his career, he has taught at five leading US universities: Stanford, Harvard, Berkeley, Yale and UCLA. He has published widely on the nature of university organization and the realistic possibilties of reform, linking research for understanding with research for use.
Download or read book Strategic Management written by Fred R. David and published by Prentice Hall. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: KEY BENFIT:David's Strategic Managementoffers a skills-oriented, practitioner perspective that has been updated with modern cases to reflect current research and strategy. This text covers strategy formulation issues such as business ethics, global vs. domestic operations, vision/mission, matrix analysis, partnering, joint venturing, competitive analysis, and includes a brand new cohesion case on the Walt Disney Company. For management professionals, small business owners and others involved in business.
Download or read book Criminal Justice 2000 written by and published by . This book was released on 2000 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Coercion Capital and European States AD 990 1992 written by and published by . This book was released on 1992 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Transforming Economies written by José Manuel Salazar-Xirinachs and published by . This book was released on 2014-05-05 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book helps connect the dots between economic theory, the role of capabilities, the lessons from history and the practical challenges of design and implementation of industrial policies. In so doing it provides an excellent policy roadmap for anyone interested in the challenge of promoting catch-up growth and productive transformation.
