Download or read book Tax Amnesties written by Jacques Malherbe and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: The controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past non-compliance (and perhaps even the tax owing itself) in exchange for improved compliance in the future. Some commentators argue that tax amnesties actually undermine future compliance, because some taxpayers may be encouraged to engage in non-compliance in anticipation of future tax amnesty. Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive. It covers the experience with tax amnesties of a variety of countries, deals with the constitutionality, morality, and economic effects of tax amnesties, and discusses the compatibility of tax amnesties with international agreements, in particular, the Treaty of the European Community. As the renowned international tax expert Brian Arnold L71observes in the work's foreword: 'The book is an important contribution to the literature on tax amnesties, as there is no comparable source dealing with the topic . . . It is timely because the elimination of bank secrecy and the proliferation of Tax Information Exchange Agreements with tax havens have led several countries to adopt tax amnesty programs.

Download or read book The Role of State Aid in the European Fiscal Integration written by Rossella Miceli and published by Springer Nature. This book was released on 2022-01-03 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the issue of European fiscal State aid in order to provide insights into the related evolution prospects and legal problems. State aid has assumed a central position in the field of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxes. This is the result of major regulatory and interpretative development, which has altered the initial European and national balances in the face of globalization and the problems of the new economy. In this context, the scope and objectives of State aid have progressively broadened, encompassing a significant level of both positive and negative integration of European national tax systems.

Download or read book Codice del Fallimento 2013 written by Daniele Ragone and published by Lulu.com. This book was released on 2012-12-31 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Codice del Fallimento tascabile edizione 2013 con le novità introdotte dal "Decreto Sviluppo" convertite in Legge nr. 134 del 2012. Il dott. Daniele Ragone unitamente ad A.T. Consulting S.r.l. e AIRA - Associazione Italiana Ristrutturazioni Aziendali - ha curato la presente pubblicazione tascabile al fine di favorire gli utenti nell'accesso immediato alla normativa vigente. Il presente codice contiene tutte le riforme effetuate dal Legislatore al R.D. nr. 267 del 16 marzo 1942 sino al D.L. nr. 179/2012 convertito con Legge nr. 211 del 17 dicembre 2012.

Download or read book The Ranuzzi Manuscripts written by Maria Xenia Zevelechi Wells and published by . This book was released on 1980 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book World Development Report 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-10-31 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more attention than others, in part due to the vast uncertainty involved in making predictions about the future. The 2019 World Development Report will study how the nature of work is changing as a result of advances in technology today. Technological progress disrupts existing systems. A new social contract is needed to smooth the transition and guard against rising inequality. Significant investments in human capital throughout a person’s lifecycle are vital to this effort. If workers are to stay competitive against machines they need to train or retool existing skills. A social protection system that includes a minimum basic level of protection for workers and citizens can complement new forms of employment. Improved private sector policies to encourage startup activity and competition can help countries compete in the digital age. Governments also need to ensure that firms pay their fair share of taxes, in part to fund this new social contract. The 2019 World Development Report presents an analysis of these issues based upon the available evidence.

Download or read book Elusione fiscale e abuso del diritto Prospettive future tra luci ed ombre written by Daniele Tulliani and published by Lulu.com. This book was released on 2013-10 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: La sentenza Dolce & Gabbana del 2012 segna un'importante cambio di tendenza della Giurisprudenza in merito alla rilevanza penale dell'elusione fiscale e più in generale dell'abuso del diritto. Il presente trattato, dopo aver analizzato la nascita e gli sviluppi del concetto di elusione fiscale e di abuso del diritto, si concentra sull'esperienza italiana, soffermandosi in particolare sui modi in cui la nostra Giurisprudenza ha recepito nel corso degli anni gli orientamenti comunitari e come li abbia poi disattesi nel corso del tempo, talvolta senza un'adeguata legittimazione normativa, generando un'ulteriore problema: l'abuso dell'abuso del diritto. In conclusione ci si soffermerà sull'esigenza della positivizzazione di una norma antiabuso in Italia al fine di combattere quell'incertezza del diritto che spesso costituisce discriminante per le decisioni di investimento di operatori italiani e stranieri.

Download or read book AAD Algorithms Aided Design Parametric Strategies Using Grasshopper written by Arturo Tedeschi and published by . This book was released on 2014 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Studi in onore di Edoardo Volterra written by and published by . This book was released on 1971 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Introduction to Online Platforms and Their Role in the Digital Transformation written by OECD and published by OECD Publishing. This book was released on 2019-05-13 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains detailed profiles of twelve of the world’s leading platform companies and derives insights from those profiles about what platforms actually do, how they do it, and why they succeed financially.

Download or read book Venice and the Veneto during the Renaissance the Legacy of Benjamin Kohl written by Knapton, Michael and published by Firenze University Press. This book was released on 2014 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: Benjamin G. Kohl (1938-2010) taught at Vassar College from 1966 till his retirement as Andrew W. Mellon Professor of the Humanities in 2001. His doctoral research at The Johns Hopkins University was directed by Frederic C. Lane, and his principal historical interests focused on northern Italy during the Renaissance, especially on Padua and Venice. His scholarly production includes the volumes Padua under the Carrara, 1318-1405 (1998), and Culture and Politics in Early Renaissance Padua (2001), and the online database The Rulers of Venice, 1332-1524 (2009). The database is eloquent testimony of his priority attention to historical sources and to their accessibility, and also of his enthusiasm for collaboration and sharing among scholars.

Download or read book Bollettino di pesca piscicoltura e idrobiologia written by and published by . This book was released on 1936 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cambridge Business English Dictionary written by Roz Combley and published by Cambridge University Press. This book was released on 2011-11-10 with total page 993 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most up-to-date business English dictionary created specially for learners of English.

Download or read book Investing in Climate Investing in Growth written by OECD and published by OECD Publishing. This book was released on 2017-05-23 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides an assessment of how governments can generate inclusive economic growth in the short term, while making progress towards climate goals to secure sustainable long-term growth. It describes the development pathways required to meet the Paris Agreement objectives.

Download or read book I contratti di compravendita nazionali ed internazionali written by Renzo Pravisano and published by IPSOA. This book was released on 2010-11-05 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: I contratti di compravendita mirano a definire le più importanti decisioni di gestione delle imprese commerciali. Assumono particolare importanza non solo sotto il profilo della corretta e completa stesura, ma anche per tutti gli adempimenti successivi che possono riguardare i settori della logistica aziendale, attraverso il ricevimento o l’invio del materiale oggetto del contratto, la contabilità e l’amministrazione, nella fase dell’emissione e/o ricevimento della documentazione contabile e del controllo dei documenti ricevuti e/o emessi, e per il settore finanziario, con il controllo delle relative movimentazioni finanziarie. Nel commercio internazionale, sia comunitario che con Paesi terzi, tali contratti mirano anche a regolamentare le operazioni e la documentazione internazionale, con particolare riferimento a quella doganale, di conformità, di origine dei beni oggetto di compravendita. Il testo tratta in forma distinta e completa i seguenti argomenti: Contratti di compravendita nazionali, Contratti di compravendita internazionali, Convenzione delle Nazioni Unite in materia di compravendita dei beni fungibili Vengono inoltre analizzati gli aspetti giuridici in materia di contratti e sono riportati i fac-simili dei contratti di compravendita. Nelle parti concernenti i contratti sono stati esaminati gli aspetti giuridici commerciali, fiscali e doganali, nonché tutta la documentazione aziendale e contabile necessaria per la conclusione di ogni singolo affare, al fine di offrire al lettore una valutazione completa sull’argomento. È stata inserita una parte con la Convenzione delle Nazioni Unite in materia di contratti di compravendita internazionale con la traduzione, non ufficiale, in italiano dei vari articoli, e con l’esposizione sintetica delle principali sentenze. Il formulario è stato redatto per fornire agli Operatori una base di partenza per la redazione dei contratti, nelle loro varie tipologie giuridiche e commerciali. STRUTTURA Parte Prima- Aspetti giuridici in materia di contratti 1. Nozioni giuridiche generali in materia di contratti commerciali 2. I contratti internazionali 3. I principi UNIDROIT in materia di contratti commerciali inter-nazionali 4. Profili fiscali in materia di contratti 5. I contratti nel diritto e nella pratica contabile Parte Seconda- I contratti di compravendita nazionali 6. I contratti di compravendita nazionali: aspetti giuridici 7. I contratti di vendita di beni mobili 8. Vendita a termine di titoli di credito 9. Vendita di beni immobili 10. I contratti affini alla vendita 11. Aspetti fiscali dei contratti di compravendita nazionali 12. Aspetti contabili sui contratti di vendita Parte terza -I contratti di compravendita internazionali 13. Caratteri generali in materia di contratti internazionali di vendita 14. I contratti relativi agli scambi in compensazione 15. Il contratto di consignement stock 16. Contratti internazionali di investimento Parte quarta - la convenzione Onu in materia di contratti di com-pravendita di beni fungibili e Incoterms 2000 17. La convenzione di Vienna sui contratti di vendita internaziona-le dei beni mobili 18. La convenzione delle nazioni unite sulla vendita internaziona-le di beni mobili 19. I termini di resa internazionali Incoterms 2000 Appendice – Fac-simile contratti

Download or read book Transfer Pricing written by Studio Trivoli Staff and published by Springer. This book was released on 2013-12-20 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a part of the provisions governing the subject of the measurement of the income of business enterprises, the fifth paragraph, sub paragraph b), of article 53 of the Presidential Decree no. 597 of 29 September, 1973, provides, as it is well known, that "the difference between the normal value of goods and services, and the consideration for transfers made and for services rendered to companies, whose legal seat or administrative headquarters and whose main object are not in the Italian territory, and which either directly or indirectly control the enterprise, or are controlled by the same company that controls the enterprise", is tobe included in the proceeds. The second paragraph of the successive article 56 further states that the cost of acquisition of the goods transferred and of the services rendered by the same enterprises is to be curtailed of any surplus tn respect of the normal value. The same provision also applies to the goods transferred and the services rendered by companies not having in Italy their legal seat or their administrative office or the main object of their activity, for account of which the enterprise carries out an activity for the sale and placement of raw materials or goods, or for the manufacturing or processing of products.

Download or read book Islamic Capital Markets A Comparative Approach Second Edition written by Obiyathulla Ismath Bacha and published by World Scientific. This book was released on 2019-02-27 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Islamic Capital Markets: A Comparative Approach (2nd Edition) looks at the similarities and differences between Islamic capital markets and conventional capital markets. The book explains each topic from both the conventional and the Islamic perspective, offering a full understanding of Islamic capital markets, processes, and instruments. In addition to a full explanation of Islamic products, the book also ensures a holistic understanding of the dual markets within which Islamic capital markets operate.Ideal for both students and current practitioners, the second edition of the highly successful Islamic Capital Markets: A Comparative Approach fills a large gap in the current literature on the subject, featuring case studies from Malaysia, Indonesia, Europe, and the Middle East. One of the few comprehensive, dedicated guides to the subject available, the book offers comprehensive and in-depth insights on the topic of Islamic finance for students and professionals alike.