Taxation category: 1508 books
Betriebliches Anlagevermögen
Zugangs- und Folgebewertung im Überblick
Language: German
Release Date: July 31, 2017
Karin Nickenig befasst sich in diesem essential mit der Zusammensetzung des Anlagevermögens sowie der Zugangs- und Folgebewertung von Anlagegütern. Der Band ermöglicht einen schnellen Überblick hinsichtlich möglicher Abschreibungen. Die Betrachtung von Geringwertigen Wirtschaftsgütern und...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Qatar 2010
Phase 1
Language: English
Release Date: November 17, 2010
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The...
Revenue Statistics in Asian Countries 2017
Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore
Language: English
Release Date: July 20, 2017
The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model...
Steuerliches Verrechnungspreis-Risikomanagement im internationalen Konzern
Analyse und Bewertung von Instrumenten zur Begegnung steuerlicher Verrechnungspreisrisiken
Language: German
Release Date: November 3, 2015
Der Autor widmet sich Fragestellungen des Risikomanagements im Bereich der steuerlichen Verrechnungspreise. Angesichts der intensiven Prüfung von Verrechnungspreissachverhalten in Betriebsprüfungen sowie der im Rahmen des BEPS-Projekts der OECD kontrovers geführten Diskussionen zu Fragen der sachgerechten...
Ertragsteueroptimale Sanierungsstrategien fuer Kapitalgesellschaften
Rahmenbedingungen Instrumente Handlungsempfehlungen
Language: German
Release Date: July 31, 2015
Im Buch werden Sanierungsstrategien für Kapitalgesellschaften vorgestellt. Das deutsche Steuerrecht kennt kein eigenes Sanierungssteuerrecht, sondern nur partielle Regelungen, die Unternehmenssanierungen in besonderem Maße würdigen. Sanierende sind mit einer hochkomplexen Entscheidungssituation...
Kartellrecht in der Unternehmenspraxis
Was Unternehmer und Manager wissen müssen
Language: German
Release Date: December 19, 2017
Unter Verzicht auf juristische Detaildiskussion gibt der Autor allen Unternehmern, Vorständen, Geschäftsführern und Aufsichtsräten einen praktischen Leitfaden zur schnellen Erfassung kartellrechtlicher Fragestellungen (Wettbewerbsbeschränkungen, Missbrauchskontrolle, Fusionskontrolle) an die...
by Jean Clinquart
Language: French
Release Date: November 30, 2017
Language: French
Release Date: November 30, 2017
Par la nature de ses fonctions aux frontières et sa militarisation partielle en temps de guerre, l’administration des douanes a été profondément marquée par les événements nationaux et internationaux qui ont jalonné la période 1914-1940 : de la Première Guerre mondiale à la veillée d’armes...
by Philip Mr. Gerson, Manmohan Mr. Kumar
Language: English
Release Date: November 8, 2010
Language: English
Release Date: November 8, 2010
With increasing fiscal challenges in the aftermath of the global financial crisis, multilateral surveillance of fiscal developments, a key part of the IMF's surveillance responsibilities, has gained further importance. In response, the Fiscal Monitor was launched in 2009 to survey and analyze the latest...
by Marc Robinson, Duncan Mr. Last
Language: English
Release Date: September 21, 2009
Language: English
Release Date: September 21, 2009
Patent box
Il regime opzionale di tassazione dei redditi derivanti dall'utilizzo dei beni immateriali
Language: Italian
Release Date: August 28, 2017
Il patent box è un'agevolazione fiscale sui redditi derivanti dallo sfruttamento di alcuni beni immateriali. L'incentivo consente di escludere da tassazione ai fini Irpef, Ires e Irap il 50% del reddito derivante dallo sfruttamento commerciale dei beni immateriali nonché, a determinate condizioni,...
Il salasso
Come non finire dissanguati dalle tasse. Cinque mosse per cambiare il fisco
Language: Italian
Release Date: October 24, 2012
La pressione fiscale si avvia a raggiungere il livello record del 45.3% del PIL. È l'effetto della crisi e delle manovre di finanza pubblica approvate nel 2011 per evitare che l'Italia finisse nel baratro. In realtà i contribuenti fedeli sopportano un carico fiscale ben più elevato, a causa del...
by Domenico Manca; Fabrizio Manca
Language: Italian
Release Date: May 9, 2011
Language: Italian
Release Date: May 9, 2011
Il libro esamina in modo dettagliato il presupposto della territorialità delle cessioni di beni e delle prestazioni di servizi. Si tratta di un aspetto che ha da sempre dato diverse problematiche agli operatori del settore e che, dal 1° gennaio 2010, è stato oggetto di un'importante riforma (attuata...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010
Phase 1
Language: English
Release Date: November 17, 2010
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The...
by Terrence E. Simon Ph.D.
Language: English
Release Date: October 22, 2013
Language: English
Release Date: October 22, 2013
A Guide to Ethical Practices in the United States Tax Industry highlights ethical dilemmas faced by tax practitioners and clients. Tax practitioners practice in murky ethical waters guided by standards of practice in tax preparation and their own ideologies. Clients also have their own ideologies...