Download or read book Corporate Tax Base in the Light of the IAS IFRS and EU Directive 2013 34 A Comparative Approach written by Mario Grandinetti and published by Kluwer Law International B.V.. This book was released on 2016-06-17 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.

Download or read book Bibliography of Economic Science written by 大阪商科大學. 經濟硏究所 and published by . This book was released on 1934 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bibliography of Economic Science written by Osaka. University of Commerce. Institute for Economic Research and published by . This book was released on 1934 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bibliography of Economic Science Public finance 1919 1933 written by Ōsaka Shōka Daigaku. Keizai Kenkyūjo and published by . This book was released on 1939 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bibliography of Economic Science Commerce and industry Part I 1919 1936 written by Ōsaka Shōka Daigaku. Keizai Kenkyūjo and published by . This book was released on 1934 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Analyses Legales Et Economiques Sur Les Entreprises Multinationales written by Klaus J. Hopt and published by . This book was released on 1982 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cabinets Juridiques Europe written by and published by . This book was released on 1995 with total page 848 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book European Tax Law written by Ben Terra and published by Springer. This book was released on 1997-08-27 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.

Download or read book Comptabilit des soci t s et droit fiscal written by Jean-Marc Buysschaert and published by . This book was released on 1998 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Download or read book Recueil Des Cours Collected Courses 1982 written by Academie de Droit International de la Haye and published by Martinus Nijhoff Publishers. This book was released on 1982-12-31 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cassell Guide to French Officialese written by Sheelagh Johnson and published by Burns & Oates. This book was released on 1997 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a dictionary containing all the terms visitors spending time in France need to know. This compact, user-friendly guide covers all the main areas of everyday life - jobs, house buying, flat renting, employment, health and social services, education and schools, family life, police and the courts, travel and business, providing the official terms most likely to be encountered.

Download or read book Annual written by International Fiscal Association and published by . This book was released on 1967 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Law and Sustainability written by Koen Byttebier and published by Springer Nature. This book was released on 2022-06-22 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with some aspects of the future shape of the socio-economic order which would be founded on sustainability principles and the role of law therein, instead of on the prevailing capitalist economic order. The volume elaborates in particular on how innovation, a crucial aspect of free-market capitalism and its laws which constitute the current socio-economic order, could result in a more sustainable economy which, in turn, could lead to a more sustainable society. Moreover, the book analyses current developments in financial and economic law and evaluates their perks, risks and sustainability levels. The book contains no less than 11 chapters in which a variety of experts share their state-of-the-art insights regarding specific domains of socio-economic life. As such, the book deals with topics that are at present fully under debate in societies, such as student credit and the dangers it entails, cryptocurrencies and how the law tries to regulate this basically private law instrument, groups of companies under Belgian (company) law, a proposal for improving the international monetary system, and seeds and intellectual property rights, besides various other similar themes. The book forms the latest volume of the book series Economic and Financial Law & Policy – Shifting Insights & Values, and fully complies with the series’ goal of critically examining the legal methods and mechanisms that shape the global free markets and proposing alternatives to them. The book will hereby prove a valuable instrument for all researchers investigating these matters, besides policymakers and their advisers as well as all lawyers active in the field of economic law who look for a new perspective on the subject matters dealt with.

Download or read book Comptabilit des soci t s et droit fiscal written by Jean-Marc Buysschaert and published by . This book was released on 2001 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book Routledge French Dictionary of Business Commerce and Finance Dictionnaire anglais des affaires du commerce et de la finance written by Various and published by Taylor & Francis. This book was released on 2024-11-01 with total page 1228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dictionary consists of some 100,000 terms and references in bith French and English, including 4,000 abbreviations. over 45 subject areas are covered, including: * Accountancy * Banking * Business Administration * Computing * Economics * Environment * Finance * General Commerce * Human Resource Management * Import/Export * Industry * Insurance * Law * Leisure * Management * Mathematics * Media * Patents * Politics * Property * Sales & Marketing * Stock Market * Taxation * Tourism * Transport * Welfare & Safety. Also included is a comprehensive up-to-date reference section on countries, business correspondence and situations, job titles, stock exchanges, economic indexes and numbers. KEY FEATURES Term Specialists - the terms list has been checked by over 100 sources including experts from Apple France * Association Française des Banques * Chartered Institute of Banking * France Telecom * Institute of European Trade and Technology * American Graduate School of Management * London School of Economics * Ecole supérieure de commerce de Lyon * Department of Trade and Industry * Law Society * University of Reading * Environment Council * University of Bath * Centre de Recherche et de Gestion * Manchester Business School * Ecole supérieure internationale de commerce and Ecole des hautes études commerciales de Montrial(HEC). Prestigous experts - include Prof. Chris Nobes, Prof. Michel Péron, Prof. Gordon Shenton, Dr. Van de Yeught and Prof. Peter Walton. Native Speakers - all stages of compilation have included native speakers of French as well as English and extensive coverage of US as well as UK terminology.