Download or read book Immovable Property under VAT written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2011-05-12 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn that the VAT systems of almost all countries remain far from the benchmark, and that this is particularly the case when VAT is applied to real estate. This book describes and analyses VAT treatment of real estate transactions in six representative countries: Australia, Canada, Germany, Japan, Mexico, and the United Kingdom. As in any jurisdiction, the VAT schemes covered must accommodate complex factual matrices that demand consistent, fair, and equal treatment. Among these VAT determinants the authors, each an expert in the national tax law of one of the six countries, address the following: types of real estate sales; long versus short term leases; commercial versus residential use; newly constructed versus existing property; status of the parties involved as taxable or non-taxable for VAT; taxable and tax-free supplies; special rules for charities, mooring facilities, aircraft, sports facilities, etc.; subdivision of apartments into title units; commercial residential premises; construction work; cross-border supply of construction work and services; and transfer of a ‘going concern’. The discussions also include the practical areas of accounting for VAT, administrative compliance, personal tax liability, and VAT refund and overpayment certification processes, as well as thorough consideration of relevant case law and examination of frequently litigated matters. Each author has designed his or her chapter to ensure that the technical nuances of each system are explained. An introductory chapter outlines economic theory and preferred VAT treatment of real estate transactions, and compares the variety of solutions applied in the six countries covered. Although a number of legal works exist on real estate under VAT in single jurisdictions, this is the first book to combine a multi-jurisdictional approach with attention to relevant economic theory, allowing for a very useful assessment of best practices. For this reason it is sure to be welcomed by practitioners and academics not only as an overview of the problem areas encountered when designing VAT policy, but also as a reference in applying VAT to real estate transactions.

Download or read book The Mexican Legal System written by Francisc Avalos and published by Bloomsbury Publishing USA. This book was released on 1992-05-26 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This reference guide to the laws and legal literature of Mexico has been designed carefully by a reference librarian for researchers who do not read or speak Spanish. This basic sourcebook provides answers to the questions that are asked most frequently: Which is the relevant code? Where can the text of the code be found? What secondary material is available? Which material is available in English? This up-to-date guide should be useful as a reference in college, university, law, government, and public libraries and in companies that do business with Mexico. It could also be used in courses dealing with Mexican law and business. An introduction briefly describes Mexico's legal system and provides some historical background. Then the bibliography points to primary and secondary material of importance and is annotated partially. Entries are organized under forty-one subject categories with subdivisions pointing to the laws, the sources for the text of the laws, secondary materials from periodicals, and books and monographs. All Spanish titles are given first in Spanish and then in English. An appendix gives a directory of publishers. Author and subject indexes are included.

Download or read book Dispute Settlement Reports 2006 Volume 1 Pages 1 414 written by World Trade Organization and published by Cambridge University Press. This book was released on 2008-02-21 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authorized, paginated WTO Dispute Settlement Reports in English: cases for 2006.

Download or read book National Union Catalog written by and published by . This book was released on 1983 with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.

Download or read book Mexico written by International Monetary Fund and published by International Monetary Fund. This book was released on 2012-03-30 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents detailed assessment on the observance of Mexico’s compliance with the International Association of Insurance Supervisor's Insurance core principles. A new insurance law is expected to be submitted to congress in September 2011, precisely at the time of the mission. The long process in preparing this new insurance law and in gaining consensus of different stakeholders will certainly result in an improvement in compliance with the core principles, and those improvements have been referenced in the assessment.

Download or read book Mexican Customs Law and Regulation written by Mexico and published by . This book was released on 1997 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Ley del impuesto al valor agregado y su reglamento y la ley del impuesto al activo con su reglamento written by Mexico and published by . This book was released on 2001 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ESTUDIO PRACTICO DE LA CONTABILIDAD ELECTRONICA 2017 written by C.P. Mónica Galindo Cosme and published by Ediciones Fiscales ISEF. This book was released on with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: El objetivo de este libro, ESTUDIO PRÁCTICO DE LA CONTABILIDAD ELECTRÓNICA, es dar a conocer a los contribuyentes, contadores y personas interesadas en la materia contable los elementos con que cada parte cuenta para llevar a cabo el cumplimiento de las obligaciones establecidas en el CFF con respecto a la contabilidad electrónica; la autoridad para revisar y el contribuyente para evitar caer en violaciones que le llevan a pagar diferencias, multas, accesorios o consecuencias mayores . Contenido: PROLOGO ABREVIATURAS GLOSARIO CAPITULO I. GOBIERNO ELECTRONICO 1. Antecedentes 2. Qué es gobierno electrónico 3. Fases del gobierno electrónico Fase 1: Información Fase 2: Interacción Fase 3: Transacción Fase 4: Transformación 4. Experiencias internacionales 5. Experiencia en Chile CAPITULO II. CONTABILIDAD, DEFINICION, POSTULADOS Y NORMAS DE INFORMACION FINANCIERA 1. Antecedentes 2. Criterios de carácter interno del SAT 3. Definición de contabilidad 4. Qué son las normas de información financiera (NIF) 5. Postulados básicos A. Sustancia económica B. Entidad económica C. Negocio en marcha D. Devengación contable E. Asociación de costos y gastos vs. Ingresos F. Valuación G. Dualidad económica H. Consistencia 6. Depreciación fiscal vs. depreciación contable 7.Costeo absorbente y costeo directo CAPITULO III. CONTABILIDAD ELECTRONICA Y SU INTEGRACION 1.Contabilidad electrónica 2. Integración de la contabilidad para efectos fiscales de acuerdo con el CFF 3. Comentarios a los elementos integrantes de la contabilidad para efectos fiscales 3.1. Los libros 3.2. Sistemas y registros contables 3.3. Papeles de trabajo 3.4. Estados de cuenta 3.5.Cuentas especiales a. Cuentas de reserva de balance b. Cuentas de orden 3.6. Libros y registros sociales a. Reducción de capital b. Exhibición de capital c. Asambleas generales d. Sistema electrónico de la Secretaría de Economía 3.7. Control de inventarios y método de valuación a. PEPS (Primeras Entradas Primeras Salidas) b. Promedio c. Detallistas d. Determinación del margen de utilidad bruta 3.8.Discos y cintas o cualquier otro medio procesable de almacenamiento de datos 3.9. Los equipos o sistemas electrónicos de registro fiscal y sus respectivos registros 3.10. Además de la documentación comprobatoria de los asientos respectivos 3.11. Así como toda la documentación e información relacionada con el cumplimiento de las disposiciones fiscales 3.12. La que acredite sus ingresos y deducciones 3.13.Y la que obliguen otras leyes 3.14. Los avisos o solicitudes de inscripción al registro federal de contribuyentes, así como su documentación soporte (Art. 33 apartado A, fracción II) 3.15. Las declaraciones anuales, informativas y de pagos provisionales, mensuales, bimestrales, trimestrales o definitivos (Art. 33 apartado A, fracción III) 3.16.Las acciones, partes sociales y títulos de crédito en los que sea parte el contribuyente 3.17. La documentación relacionada con la contratación de personas físicas que presten servicios personales subordinados, así como la relativa a su inscripción y registro o avisos realizados en materia de seguridad social y sus aportaciones 3.18. La documentación relativa a importaciones y exportaciones en materia aduanera o comercio exterior 3.19. Comprobar el cumplimiento de los requisitos relativos al otorgamiento de estímulos fiscales y de subsidios 3.20. El control de los donativos de los bienes recibidos por las donatarias autorizadas en términos de la LISR CAPITULO IV. LOS REGISTROS CONTABLES 1. Requisitos de los asientos contables 2. Requisitos establecidos por el RCFF 3.Cinco días para hacer los registros 4. Registros cronológicos y descriptivos 5. Relacionar los folios con la póliza 6. Identificación de las inversiones y su deducción 7. Relacionar los saldos con las operaciones 8.Formulación de estados financieros 9. Relacionar balance general 10. Restitución de IVA e IEPS 11. Estímulos y subsidios fiscales 12. Control de inventarios 13. Asientos en español y moneda nacional a. Plasmarse en idioma español b. Consignar los valores en moneda nacional 14. Centros de costos 15. Operaciones de contado, crédito, parcialidades, etcétera 16. Conciliación aritmética y contable 17. Control de inventarios 18.Arrendamiento financiero 19. Control para donatarias autorizadas 20. Identificación del IVA con actos gravados, exentos o mixtos 21. Contabilidad electrónica a. Los registros contables 22. Publicación de los estados financieros en materia mercantil 23. Dictamen financiero para entidades extranjeras 24. Dictamen financiero para entidades que emiten obligaciones CAPITULO V. CONSERVACION DE LA CONTABILIDAD 1.Plazo para conservar la contabilidad 2. Medios de conservación 2.1. Dónde conservar la contabilidad 2.2. Avisos de cambio de domicilio a. Medios de conservación de la contabilidad 3. Casos de destrucción, robo 4. La nube y la niebla CAPITULO VI. FECHAS DE CUMPLIMIENTO 1. Antecedentes 1.1. Entrada en vigor para entregar la información 1.2. Entrega del catálogo de cuentas 1.3. Entrega ordinaria de la balanza de comprobación 1.3.1. Personas morales 1.3.2. Personas físicas 1.3.3. Contribuyentes emisores de valores que coticen en las bolsas de valores 1.3.4. AGAPES 1.3.5. Balanza de cierre del ejercicio 1.4. Entrega de pólizas (Regla 2.8.1.6. y 2.8.1.7. RMF) 1.4.1. Plazo para la entrega de las pólizas CAPITULO VII. INFORMACION A ENTREGAR AL SAT 1. Catálogo de cuentas 1.1. Nomenclatura y características del archivo 2. Código agrupador de cuentas del SAT 3. Balanza de comprobación 3.1. Balanza de comprobación. Caso práctico 4. Información de las pólizas del período 5. Sello digital de la contabilidad electrónica 6. Catálogo de métodos de pago 7. Buzón tributario 8. Proveedor de certificación de recepción de documentos digitales CAPITULO VIII. ASPECTOS A CUIDAR EN MATERIA CONTABLE 1. La operación “carrusel” en la compra de comprobantes fiscales 1.1. El dinero reciclado 2. Los préstamos de socios, accionistas o terceros con ellos relacionados 2.1. Dividendos fictos 2.2. Conceptos no considerados como dividendos fictos 2.3. Otros puntos a cuidar CAPITULO IX. REVISIONES ELECTRONICAS 1. La contabilidad como prueba en contra del contribuyente CAPITULO X. INFRACCIONES Y DELITOS, SANCIONES PECUNIARIAS Y CORPORALES 1. Infracciones relacionadas con la contabilidad Consideraciones 2. Delitos y penas relacionados con la contabilidad 3. Infracciones relacionadas con el envío de la contabilidad APENDICE I. JURISPRUDENCIAS EN MATERIA DE CONTABILIDAD ELECTRONICA REFERENCIAS DOCUMENTALES LEGISLATIVAS PAGINAS WEB CONSULTADAS BIBLIOGRAFICAS

Download or read book Taxation in Latin America written by and published by . This book was released on 1970 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bibliographic Guide to Law written by and published by . This book was released on 1988 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Subject Catalog written by Library of Congress and published by . This book was released on 1982 with total page 978 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bibliographic Guide to Latin American Studies written by Benson Latin American Collection and published by . This book was released on 1981 with total page 974 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Mexican Law for the American Lawyer written by Jorge A. Vargas and published by . This book was released on 2009 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt: Three special features make this book unique in many respects. First, the book has been written by an eminent group of Mexican practitioners and academics recognized in Mexico for their legal expertise. These are attorneys working for prestigious law firms in Mexico who wrote their chapters keeping in mind the professional interest of American lawyers. Second, each of its seventeen chapters discusses a Mexican legal area commonly found in decisions rendered by state or federal courts in our country. These areas include personal injury, contracts, Fideicomisos, real estate, companies, Maquiladoras, promissory notes, family law, conflict of laws, letters rogatory, enforcement of judgments, etc. And third, most chapters include a legal glossary, a specialized bibliography and samples of practical Mexican legal documents. This up-to-date book, edited and co-authored by University of San Diego School of Law professor Jorge A. Vargas, a prolific author on Mexican law, will be invaluable for legal practitioners, judges and government officials who handle legal matters involving Mexican law, as well as for business and law students. "Whether a researcher is a seasoned Mexican legal scholar or new to the subject, tools that are laid out well, written by experts, and concisely written are always welcomed but not always available. This particular publication is one of the best structured books I have seen recently. If you deal with Mexican law you should consider having this one on your shelf." -- Legal Information ALERT

Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1990 with total page 684 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Annual Legal Bibliography written by Harvard Law School. Library and published by . This book was released on 1974 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Mexican Law written by and published by . This book was released on 1998 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt: A collective treatise by various Mexican and U.S. authors, to provide "information on Mexican law in the areas of business, investment and international trade." Cf. Preface (vol. 1, p. xxix).

Download or read book Monographic Series written by Library of Congress and published by . This book was released on 1982 with total page 882 pages. Available in PDF, EPUB and Kindle. Book excerpt: