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 Managing Fiscal Decentralization written by Ehtisham Ahmad and published by Routledge. This book was released on 2002-07-18 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: The growth of interest in fiscal decentralization has meant that there has been something of a rush to enshrine this in policy - The World Bank has reported that about seventy countries see this as a major part of their development strategy. This book critically examines the case for decentralization. This collection of contributions comes from a w

Download or read book CD ROM Market Place 1993 94 written by Regina Rega and published by . This book was released on 1993 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published annually to give librarians and industry professionals a guide to the organizations, individuals, and products in the CD-ROM industry. It has information on over 3500 organizations worldwide, and a geographic, subject, names and nubers index.

Download or read book Linear Network Optimization written by Dimitri P. Bertsekas and published by MIT Press. This book was released on 1991 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Linear Network Optimization presents a thorough treatment of classical approaches to network problems such as shortest path, max-flow, assignment, transportation, and minimum cost flow problems.

Download or read book CD ROMs in Print written by and published by . This book was released on 1998 with total page 1502 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Social Background of the Italo American School Child written by Leonard H. Covello and published by Brill Archive. This book was released on 1972 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Leap of Faith written by Sven H. Steinmo and published by Oxford University Press. This book was released on 2018-07-25 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Why are citizens in some countries more willing to pay taxes than in other countries? This book examines the history of the relationship between citizens and their states in five countries, (Sweden, Britain, Italy, Romania, and the United States), and demonstrates how and why people in in some countries have come to trust the government with their money while in other countries they do not. The book explores the evolution of this relationship in detail, in each case showing how some governments developed the fiscal and technical capacity to tax their citizens fairly and deliver public services efficiently. In short, how and why some countries became more trustworthy than others. The volume concludes by examining the implications of these five cases for developing countries today and the lessons that can be learned.

Download or read book National Legal Presumptions and European Tax Law written by Claudia Sanò and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.

Download or read book Top Incomes written by A. B. Atkinson and published by Oxford University Press. This book was released on 2010-04 with total page 799 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together an exciting range of new studies of top incomes in a wide range of countries from around the world. The studies use data from income tax records to cast light on the dramatic changes that have taken place at the top of the income distribution. The results cover 22 countries and have a long time span, going back to 1875.

Download or read book Business Legal CD ROMS in Print written by and published by . This book was released on 1994 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Algal Toxins in Seafood and Drinking Water written by Ian R. Falconer and published by Academic Press. This book was released on 1993-10-28 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Some taxonomic and biologic aspects of toxic dinoflagellates / Karen A. Steidinger -- Methods of analysis for algal toxins: dinoflagellate and diatom toxins / John J. Sullivan -- Mode of action of toxins of seafood poisoning / Daniel G. Baden, Vera L. Trainer -- Paralytic shellfish poisoning / C.Y. Kao -- Diarrhetic shellfish poisoning / Tore Aune, Magne Yndestad -- Ciguatera fish poisoning / Raymond Bagnis -- Control measures in shellfish and finfish industries in the USA / James Hungerford, Marleen Wekell -- Seafood toxins of algal origin and their control in Canada / A.D. Cembella, E. Todd -- Taxonomy of toxic cyanophyceae (Cyanobacteria) / Olav M. Skulberg [and others] -- Measurement of toxins from blue-green algae in water and foodstuffs / Ian R. Falconer -- Mechanism of toxicity of cyclic peptide toxins from blue-green algae / Ian R. Falconer -- Diseases related to freshwater blue-green algal toxins and control measures / Wayne W. Carmichael, Ian R. Falconer.

Download or read book Health Econometrics written by Badi H. Baltagi and published by Emerald Group Publishing. This book was released on 2018-05-30 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume covers a wide range of existing and emerging topics in applied health economics, including behavioural economics, medical care risk, social insurance, discrete choice models, cost-effectiveness analysis, health and immigration, and more.

Download or read book Wilhelm R pke 1899 1966 written by Patricia Commun and published by Springer. This book was released on 2018-02-15 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a comprehensive account of Wilhelm Röpke as a liberal political economist and social philosopher. Wilhelm Röpke (1899-1966) was a key protagonist of transatlantic neoliberalism, a prominent public intellectual and a gifted international networker. As an original thinker, he always positioned himself at the interface between political economy and social philosophy, as well as between liberalism and conservatism. Röpke’s endeavors to combine these elements into a coherent whole, as well as his embeddedness in European and American intellectual networks of liberal and conservative thinkers, are a central theme throughout the book. The volume includes papers by international experts from a conference in Geneva on the occasion of the 50th anniversary of Röpke’s passing. The first part focuses on new biographical insights into his exile years in Istanbul and Geneva, while the second part discusses his business cycle theory in the context of the Great Depression, and the third part elaborates on his multifaceted social philosophy. Wilhelm Röpke was among the most important thinkers within the classical liberal revival post-WWII, with intriguing tensions between liberalism and conservatism. A highly recommended volume. –– Peter J. Boettke, 2016-2018 President of the Mont Pèlerin Society and Professor of Economics and Philosophy, George Mason University This important collection of papers provides an in-depth assessment of Wilhelm Röpke’s contributions, placing him in the context of his time. A fine contribution. –– Bruce J. Caldwell, Director of the Center for the History of Political Economy and Research Professor of Economics, Duke University

Download or read book West Roman Vulgar Law written by Ernst Levy and published by . This book was released on 1951 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Excellent Cadavers written by Alexander Stille and published by Vintage. This book was released on 1996-08-06 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1992 Italy was convulsed by two brazen Mafia assassinations of high-ranking officials. The latest "excellent cadavers" were Giovanni Falcone and Paolo Borsellino, the Sicilian magistrates who had been the Cosa Nostra's most implacable enemies. Yet in the aftermath of the murders, hundreds of "men of honor" were arrested and the government that ad protected them for nearly half a century was at last driven from office. This is the story that Stille tells with such insight and immediacy in Excellent Cadavers. Combining a profound understanding of his doomed heroes with and unprecedented look into the Mafia's stringent codes and murderous rivalries, he gives us a book that has the power of a great work of history and the suspense of a true thriller. "Riveting...a well-paced and highly informative account stocked with well-drawn characters."--Philadelphia Inquirer "Masterful...[Stille] delivers a stiletto-sharp portrait of the bloodthirsty Sicilian mafia."--Business Week

Download or read book The European Nobility 1400 1800 written by Jonathan Dewald and published by Cambridge University Press. This book was released on 1996-05-16 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: An authoritative and accessible survey of the European nobility over four centuries.

Download or read book National Union Catalog written by and published by . This book was released on 1973 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.