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 Studi urbinati written by and published by . This book was released on 1995 with total page 842 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statistica e territorio written by Istituto Guglielmo Tagliacarne and published by Franco Angeli. This book was released on 1998 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Controlled Foreign Company Legislation written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1996 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.

Download or read book Economics and business written by Fernando Picchi and published by . This book was released on 1986 with total page 1356 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Correspondent Central Banking Model CCBM written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Essays in honour of Marco Fanno written by Tullio Bagiotti and published by . This book was released on 1966 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Spending in the 20th Century written by Vito Tanzi and published by Cambridge University Press. This book was released on 2000-06-05 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: After a detailed account of reform experiences in several countries and the public debate regarding government reform, the study closes with an outlook on the future role of the state, a period when globalization may require and people may want "leaner" but not "meaner" states."--Jacket.

Download or read book Studi senesi written by Università di Siena. Circolo giuridico and published by . This book was released on 1953 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Journey to the End of the Millennium written by A.B. Yehoshua and published by Halban Publishers. This book was released on 2012-07-05 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: The year is 999 A.D. Christians in Europe are preparing themselves for the arrival of the Messiah at the millennium and religious fervour is in the air. Sailing from the North African port of Tangier to a small, distant town called Paris are a Jewish merchant, Ben Attar, his two beloved wives and his Arab partner, Abu Lutfi. They have come for a meeting with their third partner the widower, Raphael Abulafia who has been forced to turn his back on their previous trading partnership because of his new wife's distrust of the dual marriage of Ben Attar. The latter turns this annual trading voyage into a personal quest to legitimise his second wife, restore his honour and, equally important, to show others the richness and humanity in his way of life. A confrontation ensues between people of different cultures whose ways of living and loving are so different, and yet who are of the same religion, believe in the same God and in the same morality. Thus we enter a profound human drama whose moral conflicts of fidelity and desire resonate deeply with our times. A. B. Yehoshua has imaginatively recreated a medieval world with its merchant trade in great depth and sensuous detail. His evocation of one man's love is lyrical, erotic even, and A Journey to the End of the Millennium will rank with the best of Yehoshua's work.

Download or read book Il reddito di impresa nei tributi diretti written by Ivo Caraccioli and published by . This book was released on 1990 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Economics of the Trade Union written by Alison L. Booth and published by Cambridge University Press. This book was released on 1995 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the crucial features of unionised labour markets. The models in the book refer to labour contracts between unions and management, but the method of analysis is also applicable to non-union labour markets where workers have some market power. In this book, Alison Booth, a researcher in the field, emphasises the connection between theoretical and empirical approaches to studying unionised labour markets. She also highlights the importance of taking into account institutional differences between countries and sectors when constructing models of the unionised labour market. While the focus of the book is on the US and British unionised labour markets, the models and analytical methods are applicable to other industrialised countries with appropriate modifications.

Download or read book Enterprise and American Law 1836 1937 written by Herbert Hovenkamp and published by Harvard University Press. This book was released on 2009-06-01 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this integration of law and economic ideas, Herbert Hovenkamp charts the evolution of the legal framework that regulated American business enterprise from the time of Andrew Jackson through the first New Deal. He reveals the interdependent relationship between economic theory and law that existed in these decades of headlong growth and examines how this relationship shaped both the modern business corporation and substantive due process. Classical economic theory--the cluster of ideas about free markets--became the guiding model for the structure and function of both private and public law. Hovenkamp explores the relationship of classical economic ideas to law in six broad areas related to enterprise in the nineteenth and early twentieth centuries. He traces the development of the early business corporation and maps the rise of regulated industry from the first charterbased utilities to the railroads. He argues that free market political economy provided the intellectual background for constitutional theory and helped define the limits of state and federal regulation of business behavior. The book also illustrates the unique American perspective on political economy reflected in the famous doctrine of substantive due process. Finally, Hovenkamp demonstrates the influence of economic theory on labor law and gives us a reexamination of the antitrust movement, the most explicit intersection of law and economics before the New Deal. Legal, economic, and intellectual historians and political scientists will welcome these trenchant insights on an influential period in American constitutional and corporate history.

Download or read book Journals of a Landscape Painter in Albania c written by Edward Lear and published by . This book was released on 1851 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Multifunctionality The Policy Implications written by OECD and published by OECD Publishing. This book was released on 2003-09-02 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the path-breaking work Multifunctionality: Towards an Analytical Framework, this report takes the subject a step further. It attempts to guide policy-makers to the best possible decisions taking account of the multifunctional character of agriculture.

Download or read book The New Knighthood written by Malcolm Barber and published by Cambridge University Press. This book was released on 2012-03-26 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Order of the Temple was founded in 1119 with the limited aim of protecting pilgrims around Jerusalem. It developed into one of the most powerful corporations in the medieval world which lasted for nearly two centuries until its suppression in 1312. Despite the loss of its central archive in the sixteenth century, the Order left many records of its existence as the spearhead of crusading activity in Palestine and Syria, as the administrator of a great network of preceptories and lands in the Latin west, and as a banker and ship-owner. Because of the dramatic nature of its abolition, it has retained its grip on the imagination and consequently there has developed an entirely fictional 'after-history' in which its secret presence has been evoked to explain mysteries which range from masonic conspiracy to the survival of the Turin Shroud. This book offers a concise and up-to-date introduction to the reality and the myth of this extraordinary institution.

Download or read book The Mediterranean Medina written by AA. VV. and published by Gangemi Editore spa. This book was released on 2016-01-03T00:00:00+01:00 with total page 567 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume collects the proceedings of the International Seminar The Mediterranean Medina, that took place in the School of Architecture at Pescara from 17th to 19th of June 2004.