Mit dem Gesetz zur Modernisierung des Besteuerungsverfahrens stellte der Gesetzgeber die Weichen für einen grundlegenden Wandel der Amtsermittlung hin zu einer digitalisierten Sachverhaltsermittlung im Besteuerungsverfahren.
Este libro se plantea un reto sumamente difícil: una solución jurídica ante el problema del delito complejo de asociación ilícita tributaria en la Argentina.
El Impuesto General a las Ventas (IGV) o impuesto al valor agregado se aplica en 161 paises del mundo y esta construido sobre la base de los mismos principios tecnicos: neutralidad, territorialidad, imposicion en destino, generalidad y actividad empresarial.
The book introduces and discusses the modern theory of the cost of capital and capital structure - the BFO theory (Brusov-Filatova-Orekhova theory), which is valid for companies of arbitrary age and which replaced the theory of Nobel laureates Modigliani and Miller.
Mit dem Gesetz zur Modernisierung des Besteuerungsverfahrens stellte der Gesetzgeber die Weichen für einen grundlegenden Wandel der Amtsermittlung hin zu einer digitalisierten Sachverhaltsermittlung im Besteuerungsverfahren.
The book introduces and discusses the modern theory of the cost of capital and capital structure - the BFO theory (Brusov-Filatova-Orekhova theory), which is valid for companies of arbitrary age and which replaced the theory of Nobel laureates Modigliani and Miller.
El segundo volumen compila todo lo relativo al impuesto a la renta y el impuesto al valor agregado (IGV), para lo cual realiza un analisis minucioso, pero accesible, de las principales instituciones y aspectos de estos dos impuestos, desde una perspectiva teorica.
One of the major architects of comprehensive tax reform has revised his widely acclaimed book on tax policy to reflect the changes brought about by the Tax Reform Act of 1986 and all other major changes in tax laws since 1983.
Tanzi explores how foreign taxes on repatriated income should be treated; how profits, sales, and ownership of property should be allocated among countries; and to what degree various taxes should be coordinated.
Resultado de un trabajo conjunto entre la Facultad de Derecho de la Universidad de los Andes y el Capítulo Colombia de la International Fiscal Association, Tributación de las transacciones internacionales es una guía práctica para empresas e inversionistas que analiza y explica las normas que les son aplicables para que puedan determinar su posición tributaria y su tasa efectiva de tributación.
The corporate alternative minimum tax (AMT) was hailed in the Tax Reform Act of 1986 as instrumental to ensuring that tax loopholes would not permit corporations to avoid paying their fair share of tax liability.
The Yearbook of International Sports Arbitration is the first academic publication aiming to offer comprehensive coverage, on a yearly basis, of the most recent and salient developments regarding international sports arbitration, through a combination of general articles and case notes.
How the "e;First State"e; has enabled international crime, sheltered tax dodgers, and diverted hard-earned dollars from the rest of usThe legal home to over a million companies, Delaware has more registered businesses than residents.
This book analyses the ongoing reform of the European economic union in the light of the new objective of 'stability of the euro area as a whole' in Article 136(3) TFEU.
Sukuk markets have grown significantly worldwide since their emergence- in Islamic jurisdictions as well as conventional jurisdictions including the US, the UK, Germany, China, France and Singapore.
This book provides a discussion of some of the most pressing challenges facing EU integration: political and economic governance, constitutional status and citizenship.
This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation.
This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied.
Die Rechtsprechung des Gerichtshofs der Europäischen Union hat in den vergangenen Jahren wichtige Entwicklungen im Bereich der Europäischen Grundrechte und der Grundfreiheiten vorangetrieben.
