Dieses Buch widmet sich, unter Einbezug der Auffassung der Finanzverwaltung, der Rechtsprechung sowie der Literaturmeinung, der Untersuchung, welche Voraussetzungen für die zivil- und steuerliche Anerkennung disquotaler Gewinnausschüttungen und Einlagen bestehen.
Entre los tributos más importantes del sistema fiscal mexicano está el impuesto sobre la renta (ISR), el cual, por lo general, grava la renta (utilidades) de las personas físicas y morales.
Esta obra consta de cuatro apartados: en el primero se examina la evolución que han tenido diversos preceptos vinculados a la materia fiscal; en el segundo, abordamos el tema de la mutación que han tenido dispositivos de la Carta Magna, derivado de la jurisprudencia de la Suprema Corte de Justicia de la Nación (SCJN); el tercer segmento contiene la selección de jurisprudencias temáticas en materia fiscal que se han sustentado por la SCJN, incluyendo a los plenos de circuito y tribunales colegiados; mientras en el cuarto apartado se concluye con el estudio de los criterios sustentados por la SCJN como legislador negativo, referidas a la materia fiscal.
Hospitality Finance and Accounting provides a uniquely concise, accessible and comprehensive introduction to hospitality, finance and accounting from a managerial perspective.
Hospitality Finance and Accounting provides a uniquely concise, accessible and comprehensive introduction to hospitality, finance and accounting from a managerial perspective.
As societies and public service organizations are facing new challenges resulting from the turbulence created by the pandemic and conflict, focus has turned to public value and it has gained momentum at the centre of the agenda: how accounting can have an emancipatory and societal role.
As societies and public service organizations are facing new challenges resulting from the turbulence created by the pandemic and conflict, focus has turned to public value and it has gained momentum at the centre of the agenda: how accounting can have an emancipatory and societal role.
This book explores mathematical modeling, predictive analytics, and interdisciplinary tools in formulating, implementing, and evaluating industrial strategies.
This book explores mathematical modeling, predictive analytics, and interdisciplinary tools in formulating, implementing, and evaluating industrial strategies.
This Book examines the topic of non-financial reporting, focusing on the two main types of reporting: Sustainability Reporting (SR) and Integrated Reporting (IR).
This Book examines the topic of non-financial reporting, focusing on the two main types of reporting: Sustainability Reporting (SR) and Integrated Reporting (IR).
This book presents a comprehensive examination of the impact of COVID and post-COVID times on Corporate Social Responsibility (CSR) compliance and related legal frameworks in the Asia-Pacific region.
In today’s dynamic global marketplace, intangible assets and Intellectual Capital have become pivotal in determining corporate value and driving strategic success.
In today’s dynamic global marketplace, intangible assets and Intellectual Capital have become pivotal in determining corporate value and driving strategic success.
This book is a practical guide to be used by people with little or no knowledge of sustainability as well as sustainability professionals and experts who intend to prepare software companies to undergo sustainability audits and assessments conducted by different organizations, successfully.
Dieses Buch bietet Einblicke in aktuelle Fragen der Corporate Governance, indem es zwölf Fälle aus den 2010er und 2020er Jahren untersucht, in denen die Corporate Governance als problematisch angesehen wurde.
Dieses Buch bietet Einblicke in aktuelle Fragen der Corporate Governance, indem es zwölf Fälle aus den 2010er und 2020er Jahren untersucht, in denen die Corporate Governance als problematisch angesehen wurde.
This book guides readers on how to apply for EU-funded projects, such as Erasmus Plus and Horizon, and how to implement projects successfully upon receiving funding.
Like the other titles in Barron's Business Review Series, this Seventh edition of Accounting makes a useful supplement to college textbooks, and is also excellent as a main text in business brush-up programs.
This book seeks to explore the transformative impact of emerging technologies on the accounting and finance sectors, with a specific focus on how innovations such as artificial intelligence and digital currencies can align with human-centric values like sustainability, corporate responsibility, and ethical governance.
This book compares and contrasts 10 distinct investment philosophies and how each leads to different approaches to investment selection, portfolio construction, and risk management in practice.
This book compares and contrasts 10 distinct investment philosophies and how each leads to different approaches to investment selection, portfolio construction, and risk management in practice.
Multiple jurisdictions have been and continue to converge their taxation frameworks to eradicate cross-border tax evasion and establish common principles under which non- resident financial institutions can become withholding agents for non-resident investors and establish rules to prevent and detect cross-border tax evasion.
This volume contains an Open Access ChapterIn recent years, the global business landscape has witnessed an increasing emphasis on sustainability and Environmental, Social, and Governance (ESG) considerations.
This volume contains an Open Access ChapterIn recent years, the global business landscape has witnessed an increasing emphasis on sustainability and Environmental, Social, and Governance (ESG) considerations.
This book provides professionals and practitioners with a comprehensive guide on credit risk modeling, capital modeling, and validation for Current Expected Credit Loss (CECL), International Financial Reporting Standard 9 (IFRS9), Basel Capital and Comprehensive Capital Analysis and Review (CCAR) procedures.
This book seeks to explore the transformative impact of emerging technologies on the accounting and finance sectors, with a specific focus on how innovations such as artificial intelligence and digital currencies can align with human-centric values like sustainability, corporate responsibility, and ethical governance.
This book provides professionals and practitioners with a comprehensive guide on credit risk modeling, capital modeling, and validation for Current Expected Credit Loss (CECL), International Financial Reporting Standard 9 (IFRS9), Basel Capital and Comprehensive Capital Analysis and Review (CCAR) procedures.
The Circular Economy (CE) and CE-related approaches are increasingly prominent in corporate strategy, with potential environmental, social, and economic benefits to the organization.
The Circular Economy (CE) and CE-related approaches are increasingly prominent in corporate strategy, with potential environmental, social, and economic benefits to the organization.