Download or read book L imp t des personnes physiques 2014 written by Dominique Darte and published by . This book was released on 2014 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: L’objectif de ce guide fiscal est d’offrir aux gestionnaires et dirigeants des personnes morales sans but lucratif une analyse complète, claire et détaillée des règles fiscales applicables aux assujettis à l’impôt des personnes morales.0Préalablement à l’analyse des diverses cotisations distinctes, les auteurs abordent la question cruciale de l’assujettissement à l’impôt des personnes morales et mettent en évidence les critères qu’il convient d’examiner pour vérifier si une personne morale doit être assujettie à l’impôt des sociétés ou à l’impôt des personnes morales. Est également abordée la question de savoir quelle est la procédure à suivre par l’administration fiscale lorsque celle-ci considère que le contribuable a remis à tort une déclaration à l’impôt des personnes morales. À cet égard, l’arrêt rendu par la Cour de cassation le 27 septembre 2012 et les conséquences qui en découlent sont analysés.

Download or read book L imp t des personnes morales written by Dominique Darte and published by Anthemis. This book was released on 2017-08-23 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les Éditions Anthemis vous proposent un outil complet pour comprendre l'impôt des personnes morales. L’objectif de ce guide fiscal est d’offrir aux gestionnaires et dirigeants des personnes morales sans but lucratif une analyse complète, claire et détaillée des règles fiscales applicables aux assujettis à l’impôt des personnes morales. Préalablement à l’analyse des diverses cotisations distinctes, les auteurs abordent la question cruciale de l’assujettissement à l’impôt des personnes morales et mettent en évidence les critères qu’il convient d’examiner pour vérifier si une personne morale doit être assujettie à l’impôt des sociétés ou à l’impôt des personnes morales. Est également abordée la question de savoir quelle est la procédure à suivre par l’administration fiscale lorsque celle-ci considère que le contribuable a remis à tort une déclaration à l’impôt des personnes morales. À cet égard, l’arrêt rendu par la Cour de cassation le 27 septembre 2012 et les conséquences qui en découlent sont analysés. Par la suite, est traité l’ensemble des règles fiscales relatives aux : - précomptes (mobiliers ou immobiliers) dont les nouvelles règles relatives aux taux ainsi que le régime applicable aux équipements de transmission et de réception des opérateurs de téléphonie mobile (revenus divers à caractère mobilier) ; - revenus immobiliers ; - dépenses devant être justifiées au moyen de fiches individuelles et de relevés récapitulatifs permettant à l’administration fiscale de taxer le bénéficiaire des revenus, dont un aperçu du nouveau régime des cotisations distinctes et notamment de l’ATN relatif à la mise à disposition d'une voiture ; - pensions, cotisations pour pensions et nouvelle obligation d’externalisation des pensions (2e pilier) ; - dividendes ; - plus-values sur immeubles bâtis, immeubles non bâtis et participations importantes. Dans le cadre de cette analyse, les auteurs n’hésitent pas à se positionner au regard des nombreuses controverses et répondent notamment aux questions suivantes : - l’administrateur d’une association sans but lucratif doit-il être considéré comme un dirigeant d’entreprise au sens de l’article 32 du Code des impôts sur les revenus ? - l’article 262 du Code des impôts sur les revenus permet-il de pallier le manquement du débiteur en ce qui concerne la retenue à la source du précompte mobilier ? Un ouvrage écrit par des professionnels, pour des professionnels. À PROPOS DES ÉDITIONS ANTHEMIS Anthemis est une maison d’édition spécialisée dans l’édition professionnelle, soucieuse de mettre à la disposition du plus grand nombre de praticiens des ouvrages de qualité. Elle s’adresse à tous les professionnels qui ont besoin d’une information fiable en droit, en économie ou en médecine.

Download or read book Revenue Statistics 2016 written by OECD and published by OECD Publishing. This book was released on 2016-11-30 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes, presenting a set of detailed, internationally comparable tax data for OECD countries.

Download or read book Les personnes physiques et l imp t written by Dominique Darte and published by . This book was released on 2009 with total page 619 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Revenue Statistics 2014 written by OECD and published by OECD Publishing. This book was released on 2014-12-10 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

Download or read book L imp t des personnes physiques written by Bernard Mariscal and published by . This book was released on 2021-06-29 with total page 726 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book L imp t des personnes physiques written by Paul Sibille and published by . This book was released on 1968 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book L impot Des Personnes Physiques written by and published by . This book was released on 1968 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book L imp t des personnes physiques et code des imp ts sur les revenus written by Christian Linard de Guertechin and published by . This book was released on 1968 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation and Development A Comparative Study written by Karen B. Brown and published by Springer. This book was released on 2017-01-16 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

Download or read book Revenue Statistics in Africa 2017 written by OECD and published by OECD Publishing. This book was released on 2017-10-12 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication compiles comparable tax revenue and non-tax revenue statistics for sixteen countries in Africa. The model is the OECD Revenue Statistics database.

Download or read book Revenue Statistics in Africa 2019 1990 2017 written by OECD and published by OECD Publishing. This book was released on 2019-11-19 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with the financial support of the European Union. It compiles comparable tax revenue and non-tax revenue statistics for 26 countries in Africa.

Download or read book Revenue Statistics in Africa 2021 written by OECD and published by OECD Publishing. This book was released on 2021-12-15 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with the financial support of the European Union.

Download or read book Deep Diving into Data Protection written by Jean Herveg and published by Éditions Larcier. This book was released on 2022-03-24 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book celebrates the 40th anniversary of the creation of the CRID and the 10th anniversary of its successor, the CRIDS. It gathers twenty-one very high quality contributions on extremely interesting and topical aspects of data protection. The authors come from Europe as well as from the United States of America and Canada. Their contributions have been grouped as follows: 1° ICT Governance; 2° Commodification & Competition; 3° Secret surveillance; 4° Whistleblowing; 5° Social Medias, Web Archiving & Journalism; 6° Automated individual decision-making; 7° Data Security; 8° Privacy by design; 9° Health, AI, Scientific Research & Post-Mortem Privacy. This book is intended for all academics, researchers, students and practitioners who have an interest in privacy and data protection.

Download or read book European Yearbook Annuaire Europ en Volume 62 2014 written by Council of Europe and published by Brill Nijhoff. This book was released on 2015-12-14 with total page 1390 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Yearbook promotes the scientific study of nineteen European supranational organisations and the OECD. Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation.

Download or read book Revenue Statistics in Africa written by OECD and published by OECD Publishing. This book was released on 2016-04-01 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication compiles comparable tax revenue and non-tax revenue statistics for eight countries in Africa: Cameroon, Côte d'Ivoire, Mauritius, Morocco, Rwanda, Senegal, South Africa and Tunisia.

Download or read book Revenue Statistics in Africa 2020 1990 2018 written by OECD and published by OECD Publishing. This book was released on 2020-11-12 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with the financial support of the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom.