Download or read book Corporate Taxation Group Debt Funding and Base Erosion written by Gianluigi Bizioli and published by Kluwer Law International B.V.. This book was released on 2020-02-07 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: The EU’s Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of an interest limitation rule. This timely book, the first in-depth analysis of the features and implications of the directive, provides insightful and practical discussions by experts from around Europe on the crucial interactions of the ATAD with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms. Specific issues and topics covered include the following: relation with the OECD’s Base Erosion and Profit Sharing project (BEPS) and the EU’s Common Corporate Tax Base initiative; technical subjects relating to corporate taxation and debt funding; problems caused by the diametrically opposite tax treatment of debt and equity within a group of companies; exclusion clauses for interest expenses; and interplay between interest limitation rules and anti-hybrid rules. A comparative analysis of implementation issues in four leading Member States—Germany, Italy, Spain and The Netherlands—as well as a global general survey with regard to interest limitation rules allow readers to assess the particular complexities associated to the implementation of the ATAD. This matchless commentary by leading European tax law academics and practitioners on an important and much-debated item of EU legislation gives practitioners, enterprises and tax authorities an early opportunity to understand the practical effects of the directive in the various Member States.
Download or read book Gesti n del patrimonio familiar written by Borja Durán and published by Editorial Almuzara. This book was released on 2013-04 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: ¿Tienes claros los conceptos de patrimonio y de familia? ¿Estás preparado para diseñar un plan estratégico que preserve e, incluso, aumente el patrimonio al mismo tiempo que cimientas las bases de una estructura y que mantenga unida a tu familia durante las próximas generaciones? Si tus respuestas son no, entonces este es el libro que te sacará de dudas. La decisión de una estirpe de poner en común recursos y alinear objetivos vitales supone un reto que va más allá de la aplicación del recetario clásico de la gestión de inversiones. Se debe reflexionar sobre estos objetivos tanto a nivel individual como familiar, puesto que así se conseguirá alinear los recursos y la energía de la familia en una dirección acorde con las metas comunes. Además, la reflexión definirá de manera explícita un sistema de valores imprescindibles para la gestión del patrimonio familiar. Para ello, habrá que recurrir a la intrahistoria de cada grupo familiar: sus antecedentes, el origen de su patrimonio, el destino o misión del mismo, los intangibles reputacionales que hay que defender, la visión particular sobre la ética, etc. Esta dimensión subjetiva y particular es, precisamente, una de las características que distinguen la gestión de patrimonios familiares frente a otras actividades de gestión fiduciaria y hace que sea un proceso dinámico que tiene que evolucionar con cada generación para evitar la tendencia natural de la separación.
Download or read book Differences in Tax Treatment Between Local and Foreign Investors and Effects of International Treaties written by International Fiscal Association Staff and published by Springer. This book was released on 1978-02-01 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports on the topic by various contributors participating in the 32nd congress of the International Fiscal Association which was held in Sydney, 1978. The report by the general reporter J. van Hoorn is published in full in four languages.
Download or read book Library of Congress Catalog written by Library of Congress and published by . This book was released on 1970 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: A cumulative list of works represented by Library of Congress printed cards.
Download or read book Arethuse 2 2 2014 written by Francesco Testa and published by Società Editrice Esculapio. This book was released on 2014-12-01 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the year that we celebrate the thirtieth anniversary of the ARETHUSE association, the second issue of 2014 includes a selection of research papers on topics of study and research that have always been focused on by the international university research groups that are members of the ARETHUSE association. These main research fields are Economics & Statistics (Economic Development, Resources and Territory, Services and Labor Markets), Strategic Management (R & D Management, Governance and Public Administration, Strategy and Control), Public Finance (Finance Policies, National versus European Finance, and European Finance Institutions). In the first paper, Consiglio, Cicellin, and Scuotto discuss the possibility of creating new models of healthcare. They affirm that the changing welfare system involves processes that are linked to the low cost approach and new initiatives are designed to meet the social need for community health and draw on the complex world of ‘bottom- up approach’. This article analyses the modern paradigm of social innovation by examining the issue of healthcare. Through the cases that currently exist in Italy, the Authors demonstrate that low cost healthcare is a specific model of social innovation which does not just consist of “low prices for mass consumption” as a competitive incentive. This research paper has the advantage of analysing the Italian healthcare system as an “extended enterprise” where the boundaries between internal and external resources appear to be less rigidly defined. Moreover, social innovation is not solely designed in order to increase the quality of the standard of living but also to play an important role in terms of increased competitiveness, efficiency of resources employed, and sustainability. In the second research contribution, González Laxe, Martín Palmero and Pateiro Rodriguez present the results of an important piece of research regarding a sample of 142 countries, in which they have verified that when income per capita (RGPD) in a country is high, the ecological footprint (EF) per capita is also at a high level. Following this experience carried out in different economic spaces, this paper assesses the evolution of incomes per capita in the Spanish economy, together with its ecological footprint, on the basis of the period 1955-2000. To carry out this research, the Authors defined two theoretical concepts identified as Autonomous Ecological Footprint, and Marginal Tendency. This research work highlights how the Spanish economy underwent a significant structural change after the second third of 20th Century. More precisely, the subsequent analysis of the most significant features in the different stages of the Spanish development, as well as the structural changes, will permit the establishment of a series of recommendations for the implementation of sustainability plans and programs. Calederón Patier and Campuzano analyse the regulation of corporate restructuring in Spain as a response to a dynamic, changing and internationalized economic reality, that requires business operators, i.e. companies, to conduct operations to reorganize or alter their financial or personnel structure (transformation, merger, division, exchange of securities, change of registered office etc.) within an appropriate legal, tax and accounting framework to ensure their viability and effectiveness. They highlight how the commercial and tax regulations applicable to corporate restructuring operations urgently requires harmonization, not only to rationalise the rules, in their development and implementation, but also to facilitate and encourage these types of operations, which are often a very important means of maintaining many corporate structures. This paper presents an interesting evaluative analysis of the differences between commercial and tax legislation that is applicable to the split-off, and conducts a critical and evaluative analysis of existing normative discrepancies on this issue. The research paper of Rivero Ceballos and Serafin Corral discuss the idea that natural resources’ economic evaluation processes cannot be isolated from scientific uncertainties and the influence of stakeholders’ strong concerns. They affirm that environmental decision-making processes are far from ideal processes where knowledge is available and experts and decision-makers are unaffected by the pressure of stakeholders’ interests. Based on the empirical analysis of the most representative business cases currently involving the gas and oil drill exploration occurring in the waters adjacent to the Canary Islands, the study analyses the expected economic benefits. Integrated qualitative assessment tools are implemented, in particular a multi- criteria assessment is carried out and two scenarios are built. It is interesting how this analysis integrated formal and informal aspects which may be used later for the resolution of the problem or for ways of exploring policy compromises. Mingorance Arnaíz and Barrusao Castillo’s interesting contribution analyses why some European countries have unemployment rates that are higher than others. By utilising a panel data model for the period 1985-2011 in order to know which variables are better to resolve unemployment, they study the role of macroeconomic and institutional variables (labor and product markets regulations) on the unemployment rate in 14 countries of the EU. The empirical results that they find and the conclusions with motived proposals to reduce the unemployment rate are interesting. This is very important given that the unemployment rate is one of the macroeconomic variables that is most affected by business cycles, and its fluctuations, a problem in all countries. In the end they highlight how employment protection legislation, the minimum wage, coordination of wage bargaining, a high employers contribution to social security, and entry barriers, may explain in part the high unemployment rates in some countries. Díaz Pérez and González Morales offer empirical evidence of the profile of the working population in Spain according to gender, quantify the extent to which self- employment or salaried employment is associated with certain characteristics or status (employment status, education level, activity sector, age, marital status) and analyse the situation in 2009. Their research work is particular important in analysing the effect of the economic crisis on the decline suffered by Spain’s working population between 2005 and 2009 and on the significant gender differences in employment status. Finally we would like to remind readers that this issue is the fruit of scientific research work that has been undertaken by numerous researchers of European universities. The articles presented in this issue are the result of a process of rigorous selection, in a scientific sense, carried out both by the Scientific Committee, and by the Editorial Board.
Download or read book Monographic Series written by Library of Congress and published by . This book was released on 1974 with total page 912 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Library of Congress Catalogs written by Library of Congress and published by . This book was released on 1976 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The House of Rothschild in Spain 1812 1941 written by Miguel A. López-Morell and published by Routledge. This book was released on 2016-03-09 with total page 491 pages. Available in PDF, EPUB and Kindle. Book excerpt: Amongst the serried ranks of capitalists who drove European industrialisation in the nineteenth century, the Rothschilds were amongst the most dynamic and the most successful. Establishing businesses in Germany, Britain, France, Austria, and Italy the family soon became leading financiers, bankrolling a host of private and government businesses ventures. In so doing they played a major role in fuelling economic and industrial development across Europe, providing capital for major projects, particularly in the mining and railway sectors. Nowhere was this more apparent than in Spain, where for more than a century the House of Rothschild was one of the primary motors of Spanish economic development. Yet, despite the undoubted importance of the Rothschild's role, questions still remain regarding the actual impact of these financial activities and the effect they had on financial sectors, companies and Spanish markets. It is to such questions that this book turns its attention, utilising a host of archive sources in Britain, France and Spain to fully analyse the investments and financial activities carried out by the Rothschild House in Spain during the nineteenth and early twentieth centuries. In so doing the book tackles a variety of interrelated issues: Firstly, fixing the period when the main capital entries sprung from the initiatives taken by the Rothschild family, how consequential they really were, and the sectors they affected. Secondly, quantifying the importance of these investments and financial activities and the weight they had on financial sectors, companies and Spanish markets, as well as in foreign investment in each period. Thirdly, outlining the steps followed and means used by the Rothschild House in order to achieve the success in each of their businesses. Finally, analysing the consequences of this phenomenon in the actual growth of Spanish contemporary economy, both in a general and in a partial scale. By exploring these crucial questions, not only do we learn much more about the working of one of the leading financial institutions and the development of the Spanish economy, but a greater understanding of the broader impact of international finance and the flow of capital in the nineteenth century is achieved.
Download or read book Determinaci n de los beneficios imponibles de las sociedades de capital written by and published by Springer. This book was released on 1977 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports on the topic delivered at the 31st congress of the International Fiscal Association which was held in Vienne, 1977. The report by the general reporter Charles J. Berg is fully reported in four languages.
Download or read book Double Taxation in Europe written by Florian Haase and published by Edward Elgar Publishing. This book was released on 2024-10-03 with total page 539 pages. Available in PDF, EPUB and Kindle. Book excerpt: Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures brings together a team of tax law experts to critically examine double taxation issues for corporations and individuals. The book explains the main internationally-recognised methods to avoid double taxation, and features country-focused chapters covering all European countries.
Download or read book Revista espa ola de econom a written by and published by . This book was released on 1991 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Les cons quences fiscales de la cr ation d une soci t par des actionnaires nationaux et trangers en vue de la r alisation d une entreprise commune written by and published by . This book was released on 1974 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book List of Recent Additions written by Joint Bank-Fund Library and published by . This book was released on 1972 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Glosario Del Banco Mundial written by World Bank and published by World Bank Publications. This book was released on 1996 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the World Bank has been revised and expanded by the Terminology Unit in the Languages Services Division of the World Bank in collaboration with the English, Spanish, and French Translation Sections. The Glossary is intended to assist the Bank's translators and interpreters, other Bank staff using French and Spanish in their work, and free-lance translator's and interpreters employed by the Bank. For this reason, the Glossary contains not only financial and economic terminology and terms relating to the Bank's procedures and practices, but also terms that frequently occur in Bank documents, and others for which the Bank has a preferred equivalent. Although many of these terms, relating to such fields as agriculture, education, energy, housing, law, technology, and transportation, could be found in other sources, they have been assembled here for ease of reference. A list of acronyms occurring frequently in Bank texts (the terms to which they refer being found in the Glossary) and a list of international, regional, and national organizations will be found at the end of the Glossary.
Download or read book Policies for the Stimulation of Industrial Innovation Country reports pt 1 Canada France Germany Italy Japan United States United Kingdom pt 2 Australia Austria Denmark Finland Ireland Netherlands Norway Spain Sweden written by Organisation for Economic Co-operation and Development and published by . This book was released on 1978 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Notes International written by and published by . This book was released on 1995 with total page 1062 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Policies for the Stimulation of Industrial Innovation pt 2 Country reports Australia Austria Denmark Finland Ireland Netherlands Norway Spain Sweden written by Organisation for Economic Co-operation and Development and published by . This book was released on 1978 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:
