Download or read book R gimen tributario de las operaciones entre sociedades vinculadas en el impuesto sobre sociedades written by Victoria Eugenia Combarros Villanueva and published by . This book was released on 1988 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book R gimen tributario de las operaciones vinculadas en el impuesto sobre sociedades written by and published by . This book was released on 2000 with total page 980 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 Las operaciones vinculadas en el impuesto sobre sociedades written by Juan Calvo Vérgez and published by . This book was released on 2016 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Impuesto sobre sociedades r gimen general comentarios y casos pr cticos written by Fernando Borrás Amblar and published by . This book was released on 2018-04 with total page 1040 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Las Operaciones vinculadas en el Impuesto sobre Sociedades written by Juan Calvo Vérgez and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book La Tributaci n de Las Operaciones Vinculadas written by Juan Ignacio Moreno Fernández and published by . This book was released on 1999-01-01 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book LA COMPROBACI N DE OPERACIONES VINCULADAS EN EL IMPUESTO SOBRE SOCIEDADES ESPA OL D O written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book El tratamiento tributario de las operaciones vinculadas internacionalmente written by Sofía Arana Landín and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book El tratamiento tributario de las operaciones vinculadas internacionalmente written by and published by . This book was released on 1999 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book El desconocimiento de operaciones vinculadas en el marco del principio de plena competencia del art culo 18 de la Ley del Impuesto sobre Sociedades written by Aitor Navarro Ibarrola and published by . This book was released on 2018 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 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 Carbon Pricing Growth and the Environment written by Lawrence A. Kreiser and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: ïThe scope, depth and persistence with which this book explores carbon pricing is admirable, reflecting that despite political reluctance it is a topic in all parts of the world.Í _ Mikael Skou Andersen, Aarhus University, Denmark and European Environment Agency ïEnvironmental taxation and emissions trading continue to be high on the public policy agenda in many countries, and this is another welcome and very interesting volume in the Critical Issues in Environmental Taxation series that presents new ideas and evidence on these subjects from a wide range of countries and a variety of perspectives.Í _ Paul Ekins, University College London, UK This original and timely volume provides unique insights and analysis on the pressing question of how to achieve environmental sustainability while fostering economic growth. The emphasis of the book lies in finding critical solutions to global climate change including chapters on environmental fiscal reform and unemployment in Spain, EU structural and cohesion policy and sustainable development, ecological tax reform in Europe and Asia, AustraliaÍs carbon pricing mechanism, and many other timely topics. This insightful volume will appeal to policy makers in government as well as academics and students in environmental law, environmental economics and environmental sustainability.

Download or read book Documento de trabajo written by and published by . This book was released on 1995 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book EC Tax Review written by and published by . This book was released on 2002 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Investment Competitiveness Report 2017 2018 written by World Bank Group and published by World Bank Publications. This book was released on 2017-10-25 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Investment Competitiveness report presents new insights and evidence on drivers of foreign direct investment (FDI) in developing countries, and FDI’s role in development. The report’s survey of 750 executives of multinational corporations finds that a business-friendly legal and regulatory environment is a key driver of investment decisions in developing countries, along with political stability, security, and macroeconomic conditions. The report’s topic-specific chapters explore the potential of FDI to create new growth opportunities for local firms, assess the power of tax holidays and other fiscal incentives to attract FDI, analyze characteristics of FDI originating in developing countries, and examine the experience of foreign investors in countries affected by conflict and fragility. Three key features of this Global Investment Competitiveness report distinguish it from other publications on FDI. First, its insights are based on a combination of first-hand perspectives of investors, extensive analysis of available data and evidence, and international good practices in investment policy design and implementation. Secondly, rather than exploring broad FDI trends, the report provides detailed and unique analysis of FDI depending on its motivation, sector, geographic origin and destination, and phase of investment. Thirdly, the report offers practical and actionable recommendations to policymakers in developing countries wishing to reform their business climates for increased investment competitiveness. As such, the report is meant to complement other knowledge products of the World Bank Group focused even more explicitly on country-level data, detailed reform diagnostics, and presentation of best practices. We are confident this report will bring value and fresh perspectives to a variety of audiences. To governments and policymakers, including investment promotion professionals, the report offers direct insights into the role of government policies and actions in investors’ decision-making. To foreign investors and site location consultants, the report provides information on FDI trends and drivers across sectors and geographies. For academic audiences, the new datasets on investment incentives and FDI motivations enables opportunities for additional research and analysis. Lastly, for development assistance providers and other stakeholders, the report highlights key approaches for maximizing FDI’s benefits for development.