Download or read book Letting of Immovable Property an Overview of the Portuguese Further Exclusion to the VAT Exemption written by V. Loureiro e Silva and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Portugal has made use of the option laid down in article 135(2)(2) of the VAT Directive, this Directive providing for a further exclusion to the scope of the VAT exemption applicable to the leasing or letting of immovable property. In this article, the author describes the key aspects of the Portuguese further exclusion and discusses whether it is in accordance with EU law.
Download or read book EU Value Added Tax Law written by K PE Lasok and published by Edward Elgar Publishing. This book was released on 2020-08-28 with total page 1150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.
Download or read book U S Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Language and Law written by Alan Durant and published by Routledge. This book was released on 2017-05-08 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Language plays an essential role both in creating law and in governing its implementation. Providing an accessible and comprehensive introduction to this subject, Language and Law: describes the different registers and genres that make up spoken and written legal language and how they develop over time; analyses real-life examples drawn from court cases from different parts of the world, illustrating the varieties of English used in the courtroom by speakers occupying different roles; addresses the challenges presented to our notions of law and regulation by online communication; discusses the complex role of translation in bilingual and multilingual jurisdictions, including Hong Kong and Canada; and provides readings from key scholars in the discipline, including Lawrence Solan, Peter Goodrich, Marianne Constable, David Mellinkoff, and Chris Heffer. With a wide range of activities throughout, this accessible textbook is essential reading for anyone studying language and law or forensic linguistics. Sections A, B, and C of this book are freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license available at http://www.taylorfrancis.com/books/e/9781315436258
Download or read book CJEU Recent Developments in Value Added Tax 2020 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2022-03-16 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Download or read book EC Tax Review written by and published by . This book was released on 1998 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Consumption Tax Trends 2008 VAT GST and Excise Rates Trends and Administration Issues written by OECD and published by OECD Publishing. This book was released on 2008-11-12 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.
Download or read book Monthly Review of Business and Trade Conditions in South America and Portugal written by Bank of London & South America, ltd., London and published by . This book was released on 1921 with total page 790 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Immovable Property Revenue Potential and Implementation Challenges written by Mr.John Norregaard and published by International Monetary Fund. This book was released on 2013-05-29 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.
Download or read book OECD Economic Surveys Portugal 2012 written by OECD and published by OECD Publishing. This book was released on 2012-08-13 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: OECD's periodic economic review of Portugal that examines recent economic developments, policies, and prospects. In addition, this edition focuses on improving credit and investment allocation.
Download or read book Consumption Tax Trends 2010 VAT GST and Excise Rates Trends and Administration Issues written by OECD and published by OECD Publishing. This book was released on 2011-03-16 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.
Download or read book Corporate Acquisitions and Mergers in Portugal written by Marisa Larguinho and published by Kluwer Law International B.V.. This book was released on 2023-03-20 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from Kluwer’s multi-volume Corporate Acquisitions and Mergers, the largest and most detailed database of M&A know-how available anywhere in the world, this work by highly experienced partners in the leading international law firm Morais Leitão, Galvão Teles, Soares da Silva & Associados – Sociedade de Advogados, SP, RL provides a concise, practical analysis of current law and practice relating to mergers and acquisitions of public and private companies in Portugal. The book offers a clear explanation of each step in the acquisition process from the perspectives of both the purchaser and the seller. Key areas covered include: structuring the transaction; due diligence; contractual protection; consideration; and the impact of applicable company, competition, tax, intellectual property, environmental and data protection law on the acquisition process. Corporate Acquisitions and Mergers is an invaluable guide for both legal practitioners and business executives seeking a comprehensive yet practical analysis of mergers and acquisitions in Portugal. Equivalent analyses of M&A law and practice in some 50 other jurisdictions, all contributed by leading law firms, are accessible on-line at www.kluwerlawonline.com under Corporate Acquisitions and Mergers.
Download or read book Consumption Tax Trends 2012 VAT GST and Excise Rates Trends and Administration Issues written by OECD and published by OECD Publishing. This book was released on 2012-11-13 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Download or read book Revenue Statistics 2020 written by OECD and published by OECD Publishing. This book was released on 2020-12-03 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents 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 Shallow Equality and Symbolic Jurisprudence in Multilingual Legal Orders written by Janny H.C. Leung and published by Oxford University Press. This book was released on 2019-01-28 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: What challenges face jurisdictions that attempt to conduct law in two or more languages? How does choosing a legal language affect the way in which justice is delivered? Answers to these questions are vital for the 75 officially bilingual and multilingual states of the world, as well as for other states contemplating a move towards multilingualism. Arguably such questions have implications for all countries in a world characterized by the pressures of globalization, economic integration, population mobility, decolonization, and linguistic re-colonization. For lawyers, addressing such challenges is made essential by the increased frequency and scale of transnational legal dealings and proceedings, as well as by the lengthening reach of international law. But it is not only policy makers, legislators, and other legal practitioners who must think about such questions. The relationship between societal multilingualism and law also raises questions for the burgeoning field of language and law, which posits--among other tenets--the centrality of language in legal processes. In this book, Janny H.C. Leung examines key aspects of legal multilingualism. Drawing extensively on case studies, she describes the implications of the legal, practical, and ideological dilemmas encountered in a given country when it becomes bilingual or multilingual, discussing such issues as: how legal certainty and the linguistic ideology of authenticity may be challenged in a multilingual jurisdiction; how courts balance the language preferences of different courtroom participants; and what historical, socio-political and economic factors may influence the decision to cement a given language as a jurisdiction's official language. Throughout, Leung elaborates a theory of "symbolic jurisprudence" to explore common dilemmas found across countries, despite their varied political and cultural settings, and argues that linguistic equality as proclaimed and practiced today is a shallow kind of equality. Although officially multilingual jurisdictions appear to be more inclusive than their monolingual counterparts, they run the risk of disguising substantive inequalities and displacing real efforts for more progressive social change. This is the first book to offer overarching discussion of how such issues relate to each other, and the first systematic study of legal multilingualism as a global phenomenon.
Download or read book Consumption Tax Trends 2016 VAT GST and excise rates trends and policy issues written by OECD and published by OECD Publishing. This book was released on 2016-11-30 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
