Download or read book Manual de impuesto sobre sociedades 2003 written by and published by . This book was released on 2003 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Manual del impuesto sobre sociedades written by Juan José Rubio Guerrero and published by . This book was released on 2003 with total page 1306 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Manual pr ctico del impuesto sobre sociedades written by Antonio Durán-Sindreu Buxade and published by . This book was released on 1988 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sociedades 2003 written by Agencia Estatal de Administración Tributaria (España) and published by . This book was released on 2004 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Manual pr ctico del impuesto sobre sociedades written by Antonio Durán-Sindreu Buxadé and published by . This book was released on 1988 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Impuesto sobre sociedades 2003 written by Julio Banacloche Pérez and published by . This book was released on 2004-01-01 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Manual pr ctico del impuesto sobre sociedades written by Javier . . . [et al. ] Argente Álvarez and published by . This book was released on 2017-04 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt: El Manual práctico del Impuesto sobre Sociedades realiza un completo recorrido por este tributo, tanto desde el punto de vista del régimen general como de sus diferentes regímenes especiales que cada vez cobran más importancia por las ventajas fiscales que comportan. Otra característica de la obra es la seguridad jurídica que proporciona el constante apoyo de los autores en la normativa a lo largo de sus exposiciones con lo que el lector conoce en cada punto del texto la normativa aplicable a la cuestión que se está suscitando. Asimismo, el lector encontrará numerosa doctrina administrativa, materializada en forma de contestaciones a consultas a la Dirección General de Tributos y resoluciones del Tribunal Económico-Administrativo Central y que los autores utilizan para explicar aquellas cuestiones que no terminan de clarificarse con la aplicación pura de la norma, o bien existe un vacío legal o incluso una contradicción legislativa. Numerosos ejemplos redondean la vocación práctica de la obra ya que se basan en situaciones reales y acordes con la normativa vigente.
Download or read book Residence of Companies Under Tax Treaties and EC Law written by Guglielmo Maisto (jurist.) and published by IBFD. This book was released on 2009 with total page 969 pages. Available in PDF, EPUB and Kindle. Book excerpt: Deals with issues and problems raised by residence of companies for tax purposes, including detailed analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa.
Download or read book Limitation on Benefits Clauses in Double Taxation Conventions written by Félix Alberto Vega Borrego and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping – whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax – can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with requirements found in the limitation on benefits (LOB) clauses in tax treaties. This second edition of the only publication directly analysing the legal framework and application of LOB clauses in double taxation conventions adds detailed coverage of such major recent developments as the recent tax treaties concluded between the United States (US) and European Union (EU) Member States, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), and relevant new rulings handed down by the European Court of Justice. Among the subjects and topics covered are the following: – definition of the concepts of person and residence provided in the OECD model; – concept of beneficial owner; – application of domestic anti-avoidance rules; – adoption of specific provisions to counter the phenomenon of treaty shopping; – determination of sufficient nexus with the state of residence or a real business purpose;and – possible consequences of the incompatibility of LOB clauses with EU law. This new edition will continue to provide tax attorneys, tax professionals, and government officials with the perspective needed for effective decision-making in this realm of international taxation. Academics and researchers in taxation will also appreciate the in-depth and up-to-date coverage of this important subject.
Download or read book Fiscal Reform in Spain written by Jorge Martinez-Vazquez and published by Edward Elgar Publishing. This book was released on 2007 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an analysis of the fiscal reform process experienced in Spain. This work focuses on the political economy of tax reform in Spain, and the fact that political and economic bodies were able to form alliances at key junctures during the process in order to push reforms forward.
Download or read book Guide to Foreign and International Legal Citations written by and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Formerly known as the International Citation Manual"--p. xv.
Download or read book Bulletin for International Fiscal Documentation written by and published by . This book was released on 2005 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Attribution of Profits to Permanent Establishments written by Raffaele Russo and published by IBFD. This book was released on 2005 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of treaty rules and domestic legislations sometimes leads to unacceptable results such as double taxation or double non-taxation. This book compares the tax treatment of cross-border dealings between different parts of the same enterprise in several countries."--Extracted from publisher website on June 29, 2016
Download or read book Creating Fiscal Space for Poverty Reduction in Ecuador written by and published by World Bank Publications. This book was released on 2005-01-01 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews Ecuador's fiscal management and public expenditure policies in the context of its development and poverty reduction goals. Findings include that the country's impressive fiscal performance of 2003 is encouraging but fragile, as several structural bottlenecks could impede fiscal discipline and recovery. Reversing poverty trends is critical for the country's stability, and this can only be achieved with well-targeted, effective and efficient pro-poor programmes.
Download or read book Medical and Dental Expenses written by and published by . This book was released on 1990 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ecuador Poverty Report written by and published by World Bank Publications. This book was released on 1996-01-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Valuable report based on the Ecuador Living Standard Measurement Survey (1994). Uses total consumption expenditures. Provides a baseline reference for future work. Contrast with INEC's basic needs survey (item #bi 97002637#)"--Handbook of Latin AmericanStudies, v. 57.
Download or read book Finanzas municipales written by Catherine D. Farvacque-Vitkovic and published by World Bank Publications. This book was released on 2015-10-26 with total page 964 pages. Available in PDF, EPUB and Kindle. Book excerpt: Desde Detroit hasta Lahore, la mayoría de las ciudades del mundo enfrentan problemas financieros, y aun así se espera que lleven a cabo sus funciones cada vez más complejas. Finanzas municipales - Manual para los gobiernos locales toma partido. Se pone del lado de los alcaldes y de los responsables de los asuntos municipales. Son escasas las publicaciones sobre este tema dirigidas tan directa y pragmáticamente a las autoridades decisorias y al personal financiero a nivel local. El contenido y los mensajes principales procuran responder a las inquietudes y a las cuestiones que enfrentan diariamente las ciudades y los municipios en la administración de sus finanzas. Finanzas municipales - Manual para los gobiernos locales asume una posición. En ocho capítulos, en esta obra se pasa revista a las lecciones aprendidas sobre relaciones intergubernamentales; finanzas de las áreas metropolitanas; gestión financiera, de los ingresos, de los gastos y de los activos públicos; financiamiento externo, y medición del desempeño de las finanzas municipales. Abarca temas tales como la descentralización, la transparencia y la rendición de cuentas, y aborda temas menos explorados como la gestión de activos, la capacidad crediticia, la respuesta frente a crisis financieras y los mecanismos de presentación de informes a los diversos niveles de gobierno y a la ciudadanía. Finanzas municipales - Manual para los gobiernos locales hace un llamado a la acción. No solo aporta conocimientos de avanzada en muchas cuestiones técnicas, sino que también guía a los gobiernos locales en el laberinto de los instrumentos existentes. En particular, la autoevaluación de las finanzas municipales que se propone en el capítulo 8 debería ayudar a los municipios a evaluar su propia situación y a avanzar en la senda de las reformas.
