Download or read book Le imposte sui redditi nel testo unico written by Maurizio Leo and published by Giuffrè Editore. This book was released on 2010 with total page 2889 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Income Tax Code. Contains an analysis of Presidential Decree no. 917 of 22 December 1986, annotated with the leading case law, ministerial interpretation and scholars' point of view, and updated to 15 March 2010.
Download or read book Research Handbook on Corporate Taxation written by Reuven S. Avi-Yonah and published by Edward Elgar Publishing. This book was released on 2023-08-14 with total page 475 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. With a variety of paths to reform proposed throughout, it will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.
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 The Meaning of enterprise business and business Profits Under Tax Treaties and EU Tax Law written by Guglielmo Maisto and published by IBFD. This book was released on 2011 with total page 675 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Meaning of "Enterprise", "Business" and "Business Profits" under Tax Treaties and EU Tax Law, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an in-depth analysis of the meaning of these three essential concepts in relevant tax treaties and law. The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints. The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of "enterprise", "business" and "business profits" is presented, starting from the works of the League of Nations to the current OECD Model Tax Convention. Next, specific tax treaty issues are considered. In particular, the controversial issues concerning the interpretation of the notions of "enterprise" and "enterprise of a Contracting State" are discussed. Also, the concepts of "profits" and "business profits" are thoroughly reviewed. The concept of "enterprise" in the context of the non-discrimination clause laid down by Art. 24 of the OECD Model Tax Convention is then examined. Individual country surveys provide an in-depth analysis of the aforementioned concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia and Japan. The book concludes with a round-table discussion among some of the most renowned international tax scholars on the desirability to change the OECD Model Tax Convention and its Commentaries. This book is essential reading for all those dealing with issues of taxation of enterprises engaged in cross-border activities and can be considered a new cornerstone in the subject matter."--Publisher's website
Download or read book Permanent Establishments written by Ekkehart Reimer and published by Kluwer Law International B.V.. This book was released on 2018-06-07 with total page 813 pages. Available in PDF, EPUB and Kindle. Book excerpt: Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. Groundbreaking developments have reshaped the face of the classical PE concept during the year 2017. Following action item no. 7 of the Anti-BEPS efforts of G20 and OECD, the OECD has presented the Multilateral Instrument (MLI) on Base Erosion and Profit Shifting in June 2017. Based on the MLI as well as earlier drafts, Article 5 of the OECD Model Tax Convention and the Official Commentary have been amended in November 2017. Similarly, Article 7 of the OECD Model Tax Convention on the allocation of income in PE situations is influenced by the October 2015 OECD BEPS proposals. This academically rigorous yet thoroughly practical work provides comprehensive guidance on a variety of complex PE issues. Its initial chapters analyse the latest OECD and EU developments in the context of Articles 5 and 7 of the OECD Model Tax Convention. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. Contributors: Fabrizio Acerbis, Maret Ansperi, Yumiko Arai, Ákos Burján, Anna Berglund, Peter Collins, Mike Cooper, David Cuellar, Veronika Daurer, Frank Feng, Mikhail Filinov, Sandra Fleurier, Jose Antonio Gonzalez, Herbert Greinecker, Søren Jesper Hansen, Lars Ellegård Holst, Mauricio Hurtado, Martin Jann, Renaud Jouffroy, David Lermer, Peter Lindblad, Iren Lipre, Jessica Ma, Anna Mallol, Dennis Matthijs, Hamish McElwee, Kunal Mehta, Osman Mollagee, Matthew Mui, Ramón Mullerat, Luis Felipe Muñoz, Stephen Nauheim, Francesco Nuzzolo, Yoshiyasu Okada, Marianne Orell, Oren Penn, Martin Poulsen, Lene Munk Rasmussen, Ekkehart Reimer, Daniel Rinke, Stefan Schmid, Mathias Schreiber, Vishal J. Shah, Smit Sheth, Tom Stuer, Maarten Temmerman, Eszter Turcsik, Hein Vermeulen, Huili Wang, Sonia Watson, Ciska Wisman, Raymond Wong & Alan Yam.
Download or read book Business Law Guide to Italy written by Maisto & Miscali and published by Cch Europe. This book was released on 1992 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: Composed of a full-text copy of The Licensing (Scotland) Act 1976, along with annotations, preceded by a narrative account of the Act, this popular title on licensing law in Scotland aims to be an essential update incorporating significant legislative and judicial developments
Download or read book Fringe benefits e rimborsi spese written by Gianluca Dan - Massimo Gabelli and published by IPSOA. This book was released on 2010-11-05 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: La quarta edizione del libro “Fringe benefits e rimborsi spese”, rinnovata ed aggiornata con le previsioni della Legge Finanziaria per il 2010, L. 23 dicembre 2009, n. 191, in materia di tassazione agevolata dei premi di produttività, tiene conto di molte e importanti modifiche normative che sono diventate operative nel corso degli ultimi anni, per esempio l’eliminazione dei regimi agevolativi precedentemente previsti per le stock option o i limiti di deducibilità delle spese relative a prestazioni alberghiere e alle somministrazioni di alimenti e bevande. Il volume, pur conservando l’originaria agilità di consultazione, fornisce una trattazione completa ed esaustiva del quadro di riferimento per la qualificazione e quantificazione dei redditi di lavoro dipendente ed assimilati, ne analizza le varie fattispecie che si possono incontrare nella pratica professionale, con particolare attenzione alla disciplina delle trasferte, e le relative modalità di rimborso degli oneri sostenuti dai dipendenti, e a quella dei fringe benefits. L’ultimo capitolo è stato riservato all’esame della disciplina della deducibilità, sia ai fini delle imposte dirette (Irpef/Ires) sia ai fini IRAP, degli oneri connessi ai dipendenti e collaboratori, per aiutare nella determinazione degli importi deducibili specie quelli la cui deduzione è soggetta a limitazioni. Utile per chi deve affrontare la compilazione della dichiarazione dei redditi.
Download or read book La difesa delle tue idee written by Giulio Gras and published by Ideaxs srl. This book was released on 2014-03-03 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: La difesa delle (tue) idee è un agile libro di facile lettura e comprensione destinato a tutti quelli che pensano di avere buone idee ma non sanno come difenderle ed a tutti quelli che prima di leggere questo libro non pensavano di avere buone idee da dover difendere.
Download or read book Auto per aziende e professionisti written by Antonio Gigliotti - Alberto Nastasia and published by IPSOA. This book was released on 2010-11-05 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume è un importante strumento per comprendere tutte le regole fiscali che devono essere osservate per la corretta deducibilità dei costi di acquisizione e di consumo inerenti i mezzi di trasporto utilizzati nell’attività di impresa, arti e professioni. Analizzando in modo completo l’ordinamento tributario sugli autoveicoli, il volume guida il lettore nella gestione fiscale di un bene la cui amministrazione non è sempre facile. In particolare, il volume analizza il trattamento degli autoveicoli a deducibilità integrale, a deducibilità limitata, utilizzati dagli agenti e rappresentanti e dagli esercenti arti e professioni, oltre alla nuova disciplina IVA, al nuovo “F24 auto UE”, così come modificato dal Provvedimento dell’Agenzia delle Entrate del 29 marzo 2010. Vengono affrontate le novità su ammortamenti, leasing e interessi passivi, la cessione degli autoveicoli, l'autovettura concessa al dipendente, amministratore o collaboratore. Le problematiche trattate abbracciano la casistica più ampia: approvvigionamento degli autoveicoli (acquisto, noleggio, leasing), l’imposizione indiretta, l’accertamento nel settore auto, il fermo amministrativo e le operazioni intracomunitarie.
Download or read book Come cambia l ambiente di lavoro written by Luciana Guaglianone and published by Giuffrè Editore. This book was released on 2007 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book La tutela legale nei casi di mobbing written by Bartolo Danzi and published by Lulu.com. This book was released on 2013-01-02 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lo scopo primario del mobbing è quello di ottenere l'estromissione del lavoratore - vittima dall'ambiente in cui opera professionalmente. Tale estromissione si estrinseca in vari modi: il primo è quello di costringere la vittima a fare trasferimento, attraverso una serie di vessazioni, intimidazioni, procedimenti disciplinari "inventati" ad arte, ed in alcuni casi dopo essere riusciti a convincere la vittima della sua scarsa valenza professionale (attacco all'autostima), portarla addirittura alle dimissioni. L'allontanamento seppur temporaneo dall'ambiente mobbizzante porta il lavoratore mobbizzato a rendersi conto che egli non è affatto ciò che gli altri gli hanno voluto far credere, e che semmai, a questi devono essere addebitate le responsabilità del proprio fallimento professionale. Spesso anche il licenziamento deriva da un'azione mobbizzante del lavoratore e per conseguenze e modalità può assumere gli aspetti dell' ingiuriosità. libro + CD ROM
Download or read book The Impact of Community Law on Tax Treaties Issues and Solutions written by Pasquale Pistone and published by Kluwer Law International B.V.. This book was released on 2002-03-11 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.
Download or read book Financial Statements in the United States of America written by Giorgio Castoldi and published by Youcanprint. This book was released on 2015-11-12 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Profili giuridici ed economici del bilancio d'esercizio delle società di capitali (corporations) operanti negli Stati Uniti d'America. Vengono delineate le norme federali e statali applicabili, i principali principi contabili U.S. Gaap, e le problematiche che si riscontrano tra le società quotate (public company) e società non quotate. Inoltre viene trattato il bilancio d'esercizio, nell'Unione Indiana, la Rep. Popolare Cinese e la Svizzera. Legal and economic profile of the financial statements about the corporations operating in the United States of America . This book outline the applicable federal and state Acts, Statutes and regulations, the main US GAAP accounting standards, and the problems that exist between the listed companies (public company) and non-listed companies . Also it is outlined the financial statements in the Indian Union, in the Popular Rep. of China and Switzerland.
Download or read book Tax Systems of UK and Italy written by International Fiscal Association. Meeting and published by EGEA. This book was released on 2002 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Il mercato dei derivati rischiosa opportunit o pericolosa incertezza written by Domenico Cerone and published by Lulu.com. This book was released on 2012-05 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Con questo lavoro si cercherà di definire, in prima analisi, il ruolo dello strumento derivato all'interno di un portafoglio d'investimenti. Oltre alla nozione teorica di questo tipo di contratto e ad una breve storia dello stesso ci si soffermerà sull'influenza che questo può avere e di come si possa trasformare da strumento di copertura e di gestione del rischio a vero e proprio azzardo speculativo.Questa prima parte d'analisi risulterà propedeutica allo studio dell'intero mercato dei derivati nel tentativo di dare una risposta, quanto più esaustiva possibile, alla domanda posta dal titolo della tesi stessa.Il lavoro si concluderà poi con il ruolo fondamentale della regolamentazione dell'intero comparto. Anche in questo caso si percorrerà una breve ma importante comparazione delle regolamentazioni che si sono susseguite fino ad arrivare agli atti più recenti e a come, quest'ultimo, potrebbe cambiare (o non cambiare affatto) lo scenario attuale.
Download or read book La Consulenza Immobiliare nel Private Banking una introduzione written by Ezio Bruna and published by Lulu.com. This book was released on 2009-10-26 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'obiettivo di questa pubblicazione è la formalizzazione di un quadro organico preliminare di nozioni sul tema della Consulenza Immobiliare nel Private Banking al fine di fornire a quanti interessati a tali tematiche un supporto "iniziale" al corretto approccio a tale attività specialistica di advisory. Il libro è tra i testi adottati nel Corso di Consulenza Immobiliare del Percorso di Certificazione delle Competenze Tecnico-Manageriali tenuto dall'Associazione Italiana Private Banking AIPB. INDICE La Consulenza Immobiliare nel Private Banking Gli High Net Worth Individuals e il Real Estate Immobili come Asset Class La Valutazione Immobiliare Strategic Asset Management Immobiliare Il processo di investimento immobiliare Strumenti innovativi di investimento Fondi Immobiliari Società di Investimento Immobiliare Quotate
Download or read book Il diritto al ricongiungimento familiare e la sua tutela multilivello written by Erjona Canaj and published by Edizioni Nuova Cultura. This book was released on 2014-02-12 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il presente libro si prefigge l’obiettivo di contribuire al chiarimento delle modalità operative utilizzate dall’attuale sistema giuridico comunitario europeo per la tutela del diritto all’unità familiare, e in particolare al diritto al ricongiungimento familiare dell’individuo. Da un punto di vista formale il diritto al ricongiungimento familiare gode di una tutela internazionalistica, comunitaria e nazionale. Nel presente libro viene esaminata la tutela della famiglia e i ricongiungimenti familiari nell’ambito delle Convenzioni internazionali a protezione dei diritti umani; il ricongiungimento familiare e la tutela della vita familiare nello spazio giuridico; diritti dei familiari del cittadino europeo nella normativa e nella giurisprudenza europea; la disciplina contenuta nelle direttive 2004/38/CE e 2003/86/CE; il rapporto tra diritto europeo al ricongiungimento familiare e il rispetto delle norme nazionali in materia di ingresso e di soggiorno degli stranieri. Una parte importante in questo lavoro viene dedicato al diritto al ricongiungimento familiare nel diritto interno, ossia la tutela dell’unita familiare in Italia a norma del Testo Unico immigrazione 296/98. The present book is a contribution to the clarification of operating procedures used by the current legislation of the European Union for the protection of the right to family unity, and in particular the right to family reunification of individuals. From a formal point of view the right to family reunification, enjoys international and national protection. This book examines the protection of family life and family reunification within the framework of international conventions on human rights, family reunification and the protection of family life in the area of justice, the rights of family members of European citizens in the EU legislation and the case law; the rules set by the Directives 2004/38/EC and 2003/86/EC, the relationship between EU legislation on family reunification and the respect of national rules governing the entry and residence of migrants. An important part of this work is dedicated to the right of family reunification in the national law, namely to protect the family unit in Italy in accordance with the Consolidated immigration no. 296/98.
