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Etablissement de la déclaration I.Soc. - Cas pratique

Etude de cas 2015 (Belgique)

de Stéphane Mercier ...

Un ouvrage conçu pour avoir une idée claire et précise des dispositions générales et exceptions pratiquesLe déclarant à l’impôt des sociétés (I. Soc.) est tenu de remplir une déclaration désormais composée de plusieurs cadres dorénavant non numérotés :• Information bancaire• Personne de contact• Bénéﬁces réservés imposables• Bénéﬁces réservés exonérés• Dépenses non admises (D.N.A.)• Dividendes ... Leer más

$12.99 USD o gratis con Kobo Plus

Un ouvrage conçu pour avoir une idée claire et précise des dispositions générales et exceptions pratiquesLe déclarant à l’impôt des sociétés (I. Soc.) est tenu de remplir une déclaration désormais composée de plusieurs cadres dorénavant non numérotés :• Information bancaire• Personne de contact• Bénéﬁces réservés imposables• Bénéﬁces réservés exonérés• Dépenses non admises (D.N.A.)• Dividendes
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How to Become a Tax Preparer

de Ivan Zhao, EA ...

"How to Become a Tax Preparer" is an essential guide for anyone looking to start a successful career in tax preparation in the United States. Written by Ivan Zhao, an Enrolled Agent (EA), this comprehensive coursebook provides aspiring tax preparers with the knowledge and tools they need to navigate the complex world of tax preparation and build a thriving business.This book covers a wide range of ... Leer más

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"How to Become a Tax Preparer" is an essential guide for anyone looking to start a successful career in tax preparation in the United States. Written by Ivan Zhao, an Enrolled Agent (EA), this comprehensive coursebook provides aspiring tax preparers with the knowledge and tools they need to navigate the complex world of tax preparation and build a thriving business.This book covers a wide range of
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Recasting the Insolvency Regulation

Improvements and Missed Opportunities

Edición de Vesna Lazić, Steven Stuij ...

Series series Law and Criminology (R0)
This book comprises contributions relating to the Insolvency Regulation Recast,which recently entered into force. The authors analyse the changes introduced andgive their views on the improvements that are thereby achieved. In other words, theyassess to what extent the amendments have mitigated the disadvantages of the previousInsolvency Regulation.Three of the chapters concentrate on the issues ... Leer más

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This book comprises contributions relating to the Insolvency Regulation Recast,which recently entered into force. The authors analyse the changes introduced andgive their views on the improvements that are thereby achieved. In other words, theyassess to what extent the amendments have mitigated the disadvantages of the previousInsolvency Regulation.Three of the chapters concentrate on the issues
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Einkommensteuer

de Heribert Schustek, Simone Grimm, Bianka Zahn ...

Series Libro 2 - Grundkurs des Steuerrechts
Band 2 der Reihe »Grundkurs des Steuerrechts« vermittelt die Grundbegriffe, die allgemeinen Grundlagen und die systematischen Zusammenhänge des Einkommensteuerrechts. Ausführlich eingegangen wird unter anderem auf die einzelnen Einkunftsarten, Sonderausgaben, außergewöhnliche Belastungen und die Berücksichtigung von Kindern. Zahlreiche Beispiele, Übungsfälle, Klausuraufgaben, Prüfungsschemata und ... Leer más

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Band 2 der Reihe »Grundkurs des Steuerrechts« vermittelt die Grundbegriffe, die allgemeinen Grundlagen und die systematischen Zusammenhänge des Einkommensteuerrechts. Ausführlich eingegangen wird unter anderem auf die einzelnen Einkunftsarten, Sonderausgaben, außergewöhnliche Belastungen und die Berücksichtigung von Kindern. Zahlreiche Beispiele, Übungsfälle, Klausuraufgaben, Prüfungsschemata und
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Erbschaftsteuerrecht, eBook

de Wilfried Schulte, Mathias Birnbaum, Schulte Birnbaum ...

Inhalt und Konzeption: Im Zusammenhang mit den erbschaftsteuerlichen Erwerbstatbeständen werden eingehend deren erb- und familienrechtliche Hintergründe aufgezeigt. Zahlreiche Fallbeispiele mit Lösungen sowie Berechnungsschemata geben einen Einblick in die praktische Anwendung der gesetzlichen Regelungen. Darüber hinaus enthält das Lehrbuch Ausführungen zu Prinzipien und Systematik des ... Leer más

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Inhalt und Konzeption: Im Zusammenhang mit den erbschaftsteuerlichen Erwerbstatbeständen werden eingehend deren erb- und familienrechtliche Hintergründe aufgezeigt. Zahlreiche Fallbeispiele mit Lösungen sowie Berechnungsschemata geben einen Einblick in die praktische Anwendung der gesetzlichen Regelungen. Darüber hinaus enthält das Lehrbuch Ausführungen zu Prinzipien und Systematik des
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The Rise of the Value-Added Tax

de Kathryn James ...

Series series Cambridge Tax Law Series
This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different ... Leer más

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This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different
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Tributação no Brasil

conceitos essenciais

de Victor Zebini ...

Series series Série Universitária
A Série Universitária foi desenvolvida pelo Senac São Paulo com o intuito de preparar profissionais para o mercado de trabalho. Os títulos abrangem diversas áreas, abordando desde conhecimentos teóricos e práticos adequados às exigências profissionais até a formação ética e sólida.Tributação no Brasil: conceitos essenciais apresenta os principais fundamentos do Sistema Tributário Nacional, ... Leer más

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A Série Universitária foi desenvolvida pelo Senac São Paulo com o intuito de preparar profissionais para o mercado de trabalho. Os títulos abrangem diversas áreas, abordando desde conhecimentos teóricos e práticos adequados às exigências profissionais até a formação ética e sólida.Tributação no Brasil: conceitos essenciais apresenta os principais fundamentos do Sistema Tributário Nacional,
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Information Asymmetries in EU VAT

de Frank J.G. Nellen ...

Series series EUCOTAX Series on European Taxation
&quote;Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT ... Leer más

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&quote;Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT
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The Invisible Hands of U.S. Commercial Banking Reform

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de Margaret M. Polski ...

This book is a product of my commitment to developing both theory and practice in political economy. I first became interested in economic and institutional change in the commercial banking industry when I took a seminar on financial insti- tions led by Robert Glauber in the Kennedy School of Government at Harvard University in the spring of 1995. In my experience, Bob is one of a handful of ... Leer más

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This book is a product of my commitment to developing both theory and practice in political economy. I first became interested in economic and institutional change in the commercial banking industry when I took a seminar on financial insti- tions led by Robert Glauber in the Kennedy School of Government at Harvard University in the spring of 1995. In my experience, Bob is one of a handful of
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Análise do Planejamento Fiscal para Grandes Sociedades Empresárias Brasileiras e Portuguesas

de Silvio Aparecido Crepaldi ...

A sociedade atual desenvolve-se de maneira globalizada, uma vez que a interferência sofrida nos países em virtude da globalização faz com que a informação chegue cada vez mais rápido a qualquer lugar do planeta. As empresas, por sua vez, seguem o caminho vislumbrado por essa rapidez evolutiva. Neste ínterim, o planeamento é fator primordial para a condução ao sucesso. Os objetivos desta obra são ... Leer más

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A sociedade atual desenvolve-se de maneira globalizada, uma vez que a interferência sofrida nos países em virtude da globalização faz com que a informação chegue cada vez mais rápido a qualquer lugar do planeta. As empresas, por sua vez, seguem o caminho vislumbrado por essa rapidez evolutiva. Neste ínterim, o planeamento é fator primordial para a condução ao sucesso. Os objetivos desta obra são
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Fundamentos jurídicos da tributação

de Carolina Penteado Gerace Bouix ...

Series series Série Universitária
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CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms

Series on International Tax Law, Volume 134

de Stephanie Zolles ...

Series Libro 134 - Schriftenreihe zum Internationalen Steuerrecht
The principle of territoriality and the fundamental freedomsThe tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU's case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the ... Leer más

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The principle of territoriality and the fundamental freedomsThe tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU's case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the
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Le droit de la fonction publique de l'Union européenne

de Joëlle Pilorge-Vrancken ...

Series series Collection droit de l'Union européenne - Manuels
Le droit de la fonction publique de l’Union européenne constitue un point de rencontre entre plusieurs branches du droit européen : droit administratif, droit social, droit fiscal, droit institutionnel, droits fondamentaux… Il reste pourtant largement méconnu, même des juristes familiers des questions européennes. Ce manuel est le premier ouvrage juridique à couvrir l’ensemble du régime ... Leer más

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Le droit de la fonction publique de l’Union européenne constitue un point de rencontre entre plusieurs branches du droit européen : droit administratif, droit social, droit fiscal, droit institutionnel, droits fondamentaux… Il reste pourtant largement méconnu, même des juristes familiers des questions européennes. Ce manuel est le premier ouvrage juridique à couvrir l’ensemble du régime
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CJEU - Recent Developments in Value Added Tax 2020

Series on International Tax Law, Volume 129

Edición de Georg Kofler, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Ilze Kuniga, Michael Lang ...

Series Libro 129 - Schriftenreihe zum Internationalen Steuerrecht
The most important and recent judgments of the CJEUConsidering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, ... Leer más

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The most important and recent judgments of the CJEUConsidering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly,
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Grenzueberschreitende Einbringungen in Kapitalgesellschaften

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de Christoph Juhn ...

Series Libro 6160 - Europaeische Hochschulschriften Recht
Durch die Überführung von Wirtschaftsgütern, den Wegzug von Gesellschaften oder grenzüberschreitende Umwandlungen werden Wirtschaftsgüter aus der deutschen Steuerhoheit entstrickt und einer ausländischen Betriebsstätte zugeordnet. Der Autor zeigt, dass im Lichte der Rechtsprechung des BFH vom 17. Juli 2008 (Az. I R 77/06) das deutsche Besteuerungsrecht trotz solcher Entstrickungsfälle regelmäßig ... Leer más

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Tax Law and Racial Economic Justice

Black Tax

de Andre L. Smith ...

No study of Black people in America can be complete without considering how openly discriminatory tax laws helped establish a racial caste system in the United States, how they were designed to exclude blacks from lucrative markets and the voting franchise, and how tax laws extracted and redistributed vast sums of black wealth. Not only was slavery nearly a 100% tax on black labor, so too was Jim ... Leer más

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No study of Black people in America can be complete without considering how openly discriminatory tax laws helped establish a racial caste system in the United States, how they were designed to exclude blacks from lucrative markets and the voting franchise, and how tax laws extracted and redistributed vast sums of black wealth. Not only was slavery nearly a 100% tax on black labor, so too was Jim
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Perpajakan Indonesia

de Wilantari Regina Niken ...

Buku Perpajakan Indonesia ini menjelaskan perpajakan secara umum di Indonesia sehingga dapat memberikan gambaran bagi praktisi bisnis, khususnya pelaku bisnis yang bukan warga negara Indonesia. Namun, mereka memiliki bisnis di Indonesia dan dapat digunakan sebagai buku teks pajak bagi mahasiswa. Buku Perpajakan Indonesia ini membahas 5 topik umum antara lain:Hukum Perpajakan dan Perpajakan ... Leer más

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Buku Perpajakan Indonesia ini menjelaskan perpajakan secara umum di Indonesia sehingga dapat memberikan gambaran bagi praktisi bisnis, khususnya pelaku bisnis yang bukan warga negara Indonesia. Namun, mereka memiliki bisnis di Indonesia dan dapat digunakan sebagai buku teks pajak bagi mahasiswa. Buku Perpajakan Indonesia ini membahas 5 topik umum antara lain:Hukum Perpajakan dan Perpajakan
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ISS – Imposto sobre serviços de qualquer natureza

conhecer para bem aplicar

de João Aurélio Fagundes, Hugo Thamir Rodrigues ...

A grande maioria dos Municípios brasileiros, certamente, não dispõe para consulta, de um compêndio que trata com tamanha amplitude o ISS – Imposto sobre serviços de Qualquer Natureza. A Editora Dialética lança a obra "ISS - CONHECER PARA BEM APLICAR", Aspectos Legais e Prática Fiscalizatória, de João Aurélio Fagundes, considerada como um verdadeiro manual, recomendada aos Agentes Fiscais do ISS e ... Leer más

Antes $21.38 USD Ahora $13.06 USD o gratis con Kobo Plus

A grande maioria dos Municípios brasileiros, certamente, não dispõe para consulta, de um compêndio que trata com tamanha amplitude o ISS – Imposto sobre serviços de Qualquer Natureza. A Editora Dialética lança a obra "ISS - CONHECER PARA BEM APLICAR", Aspectos Legais e Prática Fiscalizatória, de João Aurélio Fagundes, considerada como um verdadeiro manual, recomendada aos Agentes Fiscais do ISS e
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PIS e COFINS

Uma abordagem prática e teórica

de Marcus Vinicius Schmitz Feijó ...

Esta obra apresenta assunto tido como complexo, mas abordado de forma clara e organizada pelos autores, afim de esclarecer dúvidas e polêmicas e explicar como funciona as principais Contribuições federais (PIS e Cofins), e também questões jurídicas e algumas discussões sobre redução de carga tributária a partir dessas contribuições. É uma obra que contribui para a informação do público interessado ... Leer más

Antes $5.93 USD Ahora $2.96 USD o gratis con Kobo Plus

Esta obra apresenta assunto tido como complexo, mas abordado de forma clara e organizada pelos autores, afim de esclarecer dúvidas e polêmicas e explicar como funciona as principais Contribuições federais (PIS e Cofins), e também questões jurídicas e algumas discussões sobre redução de carga tributária a partir dessas contribuições. É uma obra que contribui para a informação do público interessado
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The Law of Capital Markets in the EU

Disclosure and Enforcement

de Konstantinos Sergakis ...

Series series Corporate and Financial Law
This authoritative textbook offers a thorough, theoretical and practical overview of the current EU legal framework applicable to capital markets. It is intended to enable a critical analysis of the overall regulatory principles as well as the interaction between market actors and EU law which has shaped the regulatory agenda both at national and EU level. The book gives an overview of the ... Leer más

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This authoritative textbook offers a thorough, theoretical and practical overview of the current EU legal framework applicable to capital markets. It is intended to enable a critical analysis of the overall regulatory principles as well as the interaction between market actors and EU law which has shaped the regulatory agenda both at national and EU level. The book gives an overview of the
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Auswandern

Ziel Zypern

de Fabienne P. ...

Wenn du über das Auswandern nachdenkst, ist die Wahl des Zielortes eine der wichtigsten Entscheidungen. Zypern, die sonnige Mittelmeerinsel, hat in den letzten Jahren immer mehr Menschen angezogen, die nicht nur vom sonnigen Wetter und den malerischen Stränden, sondern auch von der entspannten Lebensart und den vielfältigen Möglichkeiten des Landes fasziniert sind. In dieser Einleitung bekommst du ... Leer más

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Wenn du über das Auswandern nachdenkst, ist die Wahl des Zielortes eine der wichtigsten Entscheidungen. Zypern, die sonnige Mittelmeerinsel, hat in den letzten Jahren immer mehr Menschen angezogen, die nicht nur vom sonnigen Wetter und den malerischen Stränden, sondern auch von der entspannten Lebensart und den vielfältigen Möglichkeiten des Landes fasziniert sind. In dieser Einleitung bekommst du
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Prüfungen 2026 und 2027

de Stephan Bannas, Andreas Wellmann ...

Series Libro 6 - Die Steuerberaterprüfung
Der Band ermöglicht die gezielte Vorbereitung auf die Themenbereiche Betriebswirtschaftslehre, Volkswirtschaftslehre und Finanzwissenschaften in der mündlichen Steuerberaterprüfung. Das Buch unterstützt die Kandidat:innen bei der Auswahl der vorzubereitenden Themen, die durch zahlreiche Beispiele und Übersichten so aufbereitet sind, dass sie auch für Examenskandidat:innen ohne wirtschaftswissenschaftlichen ... Leer más

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Der Band ermöglicht die gezielte Vorbereitung auf die Themenbereiche Betriebswirtschaftslehre, Volkswirtschaftslehre und Finanzwissenschaften in der mündlichen Steuerberaterprüfung. Das Buch unterstützt die Kandidat:innen bei der Auswahl der vorzubereitenden Themen, die durch zahlreiche Beispiele und Übersichten so aufbereitet sind, dass sie auch für Examenskandidat:innen ohne wirtschaftswissenschaftlichen
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Paraísos fiscales: rompiendo mito

de Jorge Picón Gonzales ...

Esta publicación busca asistir al lector en la comprensión de un complejo fenómeno que es altamente cambiante en el mundo. Más allá del desarrollo jurídico, el libro propone desmitificar algunos conceptos que han cobrado gran notoriedad en los últimos quince años. Empieza revisando los criterios para definir e identificar una jurisdicción que pueda ser calificada como paraíso fiscal, en la ... Leer más

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Esta publicación busca asistir al lector en la comprensión de un complejo fenómeno que es altamente cambiante en el mundo. Más allá del desarrollo jurídico, el libro propone desmitificar algunos conceptos que han cobrado gran notoriedad en los últimos quince años. Empieza revisando los criterios para definir e identificar una jurisdicción que pueda ser calificada como paraíso fiscal, en la
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Quick Reference to European Vat Compliance

2018 Edition

Edición de Deloitte Global Tax Center ...

Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help.Quick Reference to European VAT Compliance consists of two ... Leer más

$235.89 USD

Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help.Quick Reference to European VAT Compliance consists of two
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Information Asymmetries in EU VAT

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