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Ownership, Financial Accountability and the Law

Transparency Strategies and Counter-Initiatives

af Paul Beckett ...

Serier serie The Law of Financial Crime
There is something visceral about ownership. This is mine; you can’t have it. This is mine; you can share it. This is ours. Try to find it.Contemporary literature and investigative journalism are showing that the scale of the problem of tax evasion, money laundering, organised crime, terrorism, bribery, corruption and gross human rights abuses is vast.Ownership – specifically, the quest to ... Læs mere

505,74 kr.

There is something visceral about ownership. This is mine; you can’t have it. This is mine; you can share it. This is ours. Try to find it.Contemporary literature and investigative journalism are showing that the scale of the problem of tax evasion, money laundering, organised crime, terrorism, bribery, corruption and gross human rights abuses is vast.Ownership – specifically, the quest to
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Delimitación normativa del concepto de renta gravable en el Impuesto sobre la Renta de las Personas Físicas

af Elisa Sierra Hernáiz ...

La investigación recoge los antecedentes históricos, doctrinales y legislativos referidos al Impuesto sobre la Renta de las Personas Físicas. La nota común a todas las regulaciones de dicho tributo ha sido la ausencia de una definición de carácter declarativo del concepto de “renta gravable”. La investigación desarrollada permite la consecución de una definición de “renta gravable” a partir de los ... Læs mere

502,93 kr.

La investigación recoge los antecedentes históricos, doctrinales y legislativos referidos al Impuesto sobre la Renta de las Personas Físicas. La nota común a todas las regulaciones de dicho tributo ha sido la ausencia de una definición de carácter declarativo del concepto de “renta gravable”. La investigación desarrollada permite la consecución de una definición de “renta gravable” a partir de los
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Tributación y objetivos de desarrollo sostenible

af Juan Carlos Jiménez ...

Esta monografía aporta un nuevo punto de vista jurídico-financiero sobre sostenibilidad en la actual era digital, tomando como ejemplo diversas situaciones que se producen en el ámbito de actuación territorial de nuestra investigación. La Asamblea General de las Naciones Unidas aprobó, el 25 de septiembre de 2015, el documento final de la cumbre de las Naciones Unidas: “Transformar nuestro mundo: ... Læs mere

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Esta monografía aporta un nuevo punto de vista jurídico-financiero sobre sostenibilidad en la actual era digital, tomando como ejemplo diversas situaciones que se producen en el ámbito de actuación territorial de nuestra investigación. La Asamblea General de las Naciones Unidas aprobó, el 25 de septiembre de 2015, el documento final de la cumbre de las Naciones Unidas: “Transformar nuestro mundo:
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Cryptocurrency taxation

the influence of monetary law for taxation beyond income tax for capital gains

af Renan Do Nascimento Couto, Marcus Livio Gomes, Sergio André Rocha ...

Oversat af Renan Do Nascimento Couto ...

O livro tem como elemento central a análise de fatos geradores tributários decorrentes do uso de criptomoedas como ativos de pagamentos (principalmente) e investimentos (residualmente). A premissa perpassa pela necessidade de se descobrir quais as pessoas operam as criptomoedas, uma vez que a chave pública não identifica o CPF ou CNPJ do usuário. A falta de reconhecimento entre a pessoa física e o ... Læs mere

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O livro tem como elemento central a análise de fatos geradores tributários decorrentes do uso de criptomoedas como ativos de pagamentos (principalmente) e investimentos (residualmente). A premissa perpassa pela necessidade de se descobrir quais as pessoas operam as criptomoedas, uma vez que a chave pública não identifica o CPF ou CNPJ do usuário. A falta de reconhecimento entre a pessoa física e o
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La geografia dei paradisi fiscali

af Michele Carbone, Michele Bosco, Luigi Petese ...

Il Manuale “Geografia dei paradisi fiscali” presenta un quadro esaustivo del complesso impianto normativo, nazionale e sovranazionale, e giurisprudenziale di contrasto al fenomeno dei paradisi fiscali e rappresenta uno strumento nuovo ed unico destinato agli operatori del settore (consulenti d’impresa, professionisti, manager d’azienda, discenti di master).Il punto di partenza è l’analisi delle ... Læs mere

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Il Manuale “Geografia dei paradisi fiscali” presenta un quadro esaustivo del complesso impianto normativo, nazionale e sovranazionale, e giurisprudenziale di contrasto al fenomeno dei paradisi fiscali e rappresenta uno strumento nuovo ed unico destinato agli operatori del settore (consulenti d’impresa, professionisti, manager d’azienda, discenti di master).Il punto di partenza è l’analisi delle
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Codice delle leggi tributarie

af Gennaro Mariconda, Andrea Fedele, Valeria Mastroiacovo ...

L’Opera, frutto dell’esperienza accademica e professionale dei singoli autori, contiene il commento alla disciplina tributaria in materia notarile.In particolare, il volume contiene l’analisi del Testo unico delle disposizioni concernenti l'imposta di registro (D.P.R. 26 aprile 1986, n. 131), del Testo unico delle disposizioni concernenti l'imposta sulle successioni e donazioni (D.Lgs. 31 ottobre ... Læs mere

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L’Opera, frutto dell’esperienza accademica e professionale dei singoli autori, contiene il commento alla disciplina tributaria in materia notarile.In particolare, il volume contiene l’analisi del Testo unico delle disposizioni concernenti l'imposta di registro (D.P.R. 26 aprile 1986, n. 131), del Testo unico delle disposizioni concernenti l'imposta sulle successioni e donazioni (D.Lgs. 31 ottobre
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Certainty in Law

Oversat af Jorge Todeschini ...

af Humberto Ávila ...

Serier Bog 114 - Law and Philosophy Library
Instead of the usual apologetic treatment found in legal doctrine, linked to the determinacy, immutability or predictability of norms, this book treats legal certainty innovatively, holistically and in depth. Using a method at once analytical and functional, Professor Ávila examines the structural elements of legal certainty, from its definition and foundations to its various dimensions, normative ... Læs mere

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Instead of the usual apologetic treatment found in legal doctrine, linked to the determinacy, immutability or predictability of norms, this book treats legal certainty innovatively, holistically and in depth. Using a method at once analytical and functional, Professor Ávila examines the structural elements of legal certainty, from its definition and foundations to its various dimensions, normative
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Backcountry Democracy and the Whiskey Insurrection

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af Linda Myrsiades ...

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Firmenwagen

Steuerliche Vorteile ausschöpfen

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Der Strukturwandel zur Liebhaberei

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af Daniel Vogt ...

Serier Bog 6735 - Europaeische Hochschulschriften Recht
Kann es einen Betrieb ohne Gewinnerzielungsabsicht geben? Dieser Frage widmet sich der Autor dieser Arbeit. Im ersten Teil der Arbeit wird die Rechtsprechung des Bundesfinanzhofs zu sog. schlafenden Betrieben nachgezeichnet. Der Autor untersucht das Verhältnis von Gewinnerzielungsabsicht, steuerlichem Betriebsbegriff sowie Betriebsvermögen und stellt der Rechtsprechung eine eigene Lösung gegenüber ... Læs mere

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Kann es einen Betrieb ohne Gewinnerzielungsabsicht geben? Dieser Frage widmet sich der Autor dieser Arbeit. Im ersten Teil der Arbeit wird die Rechtsprechung des Bundesfinanzhofs zu sog. schlafenden Betrieben nachgezeichnet. Der Autor untersucht das Verhältnis von Gewinnerzielungsabsicht, steuerlichem Betriebsbegriff sowie Betriebsvermögen und stellt der Rechtsprechung eine eigene Lösung gegenüber
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Instrumentos Empregados no Estado Democrático de Direito para persuadir o cidadão a respeito de sua responsabilidade tributária

coerção, incentivo e educação

af Robson de Souza Silva ...

Para que o Estado seja visto como uma fonte de administração contemporânea na seara tributária deve empregar técnicas diversa da maioria até então utilizada. Assim, a coerção, seja na questão política ou penal, afasta-se de suas funções precípuas e transveste o Estado de opressor. Com esse pensamento surge de maneira imediatista à oportunidade de se incentivar, visto se tratar de uma técnica ... Læs mere

75,00 kr. eller Gratis med Kobo Plus

Para que o Estado seja visto como uma fonte de administração contemporânea na seara tributária deve empregar técnicas diversa da maioria até então utilizada. Assim, a coerção, seja na questão política ou penal, afasta-se de suas funções precípuas e transveste o Estado de opressor. Com esse pensamento surge de maneira imediatista à oportunidade de se incentivar, visto se tratar de uma técnica
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IRS Form 843: Beat the IRS | Take Control

TAC SERIES, #5

af Egal Malotok ...

Serier Bog 5 - TAC SERIES
IRS Form 843 is one of the most powerful tools in the tax code.Most taxpayers never hear about it.Most professionals aren't inclined to explain it.Form 843 documents real-world situations where taxpayers recover green money from the IRS, from late-payment penalties to wrongful assessments and IRS errors. I show you how to challenge penalties and interest, build the right documentation, and file ... Læs mere

128,22 kr. eller Gratis med Kobo Plus

IRS Form 843 is one of the most powerful tools in the tax code.Most taxpayers never hear about it.Most professionals aren't inclined to explain it.Form 843 documents real-world situations where taxpayers recover green money from the IRS, from late-payment penalties to wrongful assessments and IRS errors. I show you how to challenge penalties and interest, build the right documentation, and file
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Europe-China Tax Treaties

Redigeret af Jianwen Liu ...

The book is the result of a joint research project on the tax treaties concluded between the People's Republic of China and European countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various ... Læs mere

1.797,38 kr.

The book is the result of a joint research project on the tax treaties concluded between the People's Republic of China and European countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various
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Staatenloser Wohlstands Blueprint

Wie Sie mit der Flaggentheorie, Wohnsitzplanung, Offshore-Einkommen und Vermögensschutz ein globales, steuerfreies Leben aufbauen

af Darren Goris ...

Übernehmen Sie die Kontrolle über Ihr Leben, Ihr Einkommen und Ihre Freiheit – legal und weltweit.„Staatenloser Wohlstands Blueprint“ ist Ihr umfassender Leitfaden für den Aufbau eines steuereffizienten, internationalen Lebens, das nicht von einem einzigen Land abhängt. Wenn steigende Steuern, Bankbeschränkungen oder eingeschränkte Mobilität Sie nachts wachhalten, zeigt Ihnen dieses Buch, wie Sie ... Læs mere

112,17 kr.

Übernehmen Sie die Kontrolle über Ihr Leben, Ihr Einkommen und Ihre Freiheit – legal und weltweit.„Staatenloser Wohlstands Blueprint“ ist Ihr umfassender Leitfaden für den Aufbau eines steuereffizienten, internationalen Lebens, das nicht von einem einzigen Land abhängt. Wenn steigende Steuern, Bankbeschränkungen oder eingeschränkte Mobilität Sie nachts wachhalten, zeigt Ihnen dieses Buch, wie Sie
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Hybrid Entities in Tax Treaty Law

Series on International Tax Law, Volume 122

Redigeret af Sriram Govind, Jean-Philippe Van West ...

Serier Bog 122 - Schriftenreihe zum Internationalen Steuerrecht
Tax treaty law and EU tax law in connection with hybrid entitiesHybrid entities have traditionally been used as an avenue for international tax planning, and extending benefits under tax treaties to such entities has been a source of controversy for many years now. Although the OECD Partnership Report provided solid policy footing on this issue, there was still no common legal basis that countries ... Læs mere

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Tax treaty law and EU tax law in connection with hybrid entitiesHybrid entities have traditionally been used as an avenue for international tax planning, and extending benefits under tax treaties to such entities has been a source of controversy for many years now. Although the OECD Partnership Report provided solid policy footing on this issue, there was still no common legal basis that countries
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O IVA nas Actividades Culturais, Educativas, Recreativas, Desportivas e de Assistência Médica ou Soc

af Rui Laires ...

O presente texto pretende ser uma análise dos aspetos do regime jurídico do IVA ligados à prossecução de atividades de natureza cultural, educativa, recreativa, desportiva e de assistência médica ou social, nomeadamente quanto à incidência, isenções, determinação do valor tributável, direito à dedução ou ao reembolso e taxas do imposto, passando também pelo tratamento das subvenções públicas e dos ... Læs mere

246,53 kr.

O presente texto pretende ser uma análise dos aspetos do regime jurídico do IVA ligados à prossecução de atividades de natureza cultural, educativa, recreativa, desportiva e de assistência médica ou social, nomeadamente quanto à incidência, isenções, determinação do valor tributável, direito à dedução ou ao reembolso e taxas do imposto, passando também pelo tratamento das subvenções públicas e dos
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Code du domaine public fluvial et de la navigation intérieure

Code intégral (droit français)

af Various ...

Découvrez le Code du domaine public fluvial et de la navigation intérieure, un ouvrage incontournable pour les professionnels du droit. Cet ouvrage, conçu avec rigueur et précision, regroupe l'ensemble des dispositions réglementaires et des textes officiels relatifs à la gestion et à la protection des voies navigables et des espaces fluviaux. Grâce à une présentation claire et accessible, il ... Læs mere

559,58 kr.

Découvrez le Code du domaine public fluvial et de la navigation intérieure, un ouvrage incontournable pour les professionnels du droit. Cet ouvrage, conçu avec rigueur et précision, regroupe l'ensemble des dispositions réglementaires et des textes officiels relatifs à la gestion et à la protection des voies navigables et des espaces fluviaux. Grâce à une présentation claire et accessible, il
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Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

af Jerome Monsenego ...

High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid - in particular the notion of selectivity, which have not been addressed in detail by existing research. The ... Læs mere

1.194,67 kr.

High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid - in particular the notion of selectivity, which have not been addressed in detail by existing research. The
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Comercio electrónico y economía digital: fiscalidad, retos y desafíos

af Irene Merino Calle ...

La economía digital es aquella que se enfoca en la venta de bienes y servicios a través de plataformas digitales. Esta economía tiene características muy singulares en comparación con la economía tradicional. La fiscalidad de los beneficios obtenidas de las transacciones en línea ha aumentado exponencialmente a medida que aumentan las ventas de comercio electrónico ... Læs mere

344,80 kr.

La economía digital es aquella que se enfoca en la venta de bienes y servicios a través de plataformas digitales. Esta economía tiene características muy singulares en comparación con la economía tradicional. La fiscalidad de los beneficios obtenidas de las transacciones en línea ha aumentado exponencialmente a medida que aumentan las ventas de comercio electrónico
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The Institutional Structure of Macroprudential Policy in the UK

af Kosmas Kaprinis ...

Serier serie Law and Criminology (R0)
Macroprudential policy (MPP) has been one of the major initiatives in the post-2008 crisis restructuring of financial regulation. Under the macroprudential mandate, the regulator monitors and judiciously controls systemic risk in the financial system, in an attempt to minimise the probability and severity of a future financial crisis. The book reveals why MPP authorities are rightfully at the ... Læs mere

1.401,08 kr.

Macroprudential policy (MPP) has been one of the major initiatives in the post-2008 crisis restructuring of financial regulation. Under the macroprudential mandate, the regulator monitors and judiciously controls systemic risk in the financial system, in an attempt to minimise the probability and severity of a future financial crisis. The book reveals why MPP authorities are rightfully at the
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Tributación de las transacciones internacionales

af Eleonora Lozano Rodríguez, Juan David Velasco Kerguelen ...

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. El ... Læs mere

115,00 kr. eller Gratis med Kobo Plus

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. El
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Fisco 2013

af AA. VV. ...

Fisco 2013 è la Guida operativa Ipsoa che descrive e razionalizza le novità legislative e i risvolti ad esse collegate, contestualizzandole con il resto della disciplina fiscale vigente.L’opera fornisce il quadro completo ed esaustivo di tutti gli adempimenti tributari ed è organizzato in due parti:Parte generale: dedicata alle imposte e agli istituti che caratterizzano la materia fiscale ... Læs mere

673,42 kr. eller Gratis med Kobo Plus

Fisco 2013 è la Guida operativa Ipsoa che descrive e razionalizza le novità legislative e i risvolti ad esse collegate, contestualizzandole con il resto della disciplina fiscale vigente.L’opera fornisce il quadro completo ed esaustivo di tutti gli adempimenti tributari ed è organizzato in due parti:Parte generale: dedicata alle imposte e agli istituti che caratterizzano la materia fiscale
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Taxing People

The Next One Hundred Years

Redigeret af Tsilly Dagan, Ruth Mason ...

The modern international tax system is a complex framework of national laws, bilateral treaties, and multilateral agreements aimed at coordinating state tax entitlements. Historically, taxation was based on political allegiance, but globalization and increased mobility introduces new challenges. As more people and businesses operate across borders, it becomes harder to determine which states have ... Læs mere

360,80 kr.

The modern international tax system is a complex framework of national laws, bilateral treaties, and multilateral agreements aimed at coordinating state tax entitlements. Historically, taxation was based on political allegiance, but globalization and increased mobility introduces new challenges. As more people and businesses operate across borders, it becomes harder to determine which states have
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Tax Effort and Tax Potential in Timor-Leste

Assessing Post-Pandemic Fiscal Challenges and Priorities

af Asian Development Bank ...

New empirical analysis shows that fiscal policy in Timor-Leste has been unable to stabilize macroeconomic fluctuations over the last couple of decades. Timor-Leste collects relatively little non-oil tax revenue and the large public expenditure envelope relies heavily on withdrawals from the Petroleum Fund. Characterized by low tax collection and low tax effort, Timor-Leste’s tax system ... Læs mere

48,03 kr.

New empirical analysis shows that fiscal policy in Timor-Leste has been unable to stabilize macroeconomic fluctuations over the last couple of decades. Timor-Leste collects relatively little non-oil tax revenue and the large public expenditure envelope relies heavily on withdrawals from the Petroleum Fund. Characterized by low tax collection and low tax effort, Timor-Leste’s tax system
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Beskatning e-bøger

Ownership, Financial Accountability and the Law

Delimitación normativa del concepto de renta gravable en el Impuesto sobre la Renta de las Personas Físicas

Tributación y objetivos de desarrollo sostenible

Cryptocurrency taxation

La geografia dei paradisi fiscali

Codice delle leggi tributarie

Certainty in Law

Backcountry Democracy and the Whiskey Insurrection

Firmenwagen

Der Strukturwandel zur Liebhaberei

Instrumentos Empregados no Estado Democrático de Direito para persuadir o cidadão a respeito de sua responsabilidade tributária

IRS Form 843: Beat the IRS | Take Control

Europe-China Tax Treaties

Staatenloser Wohlstands Blueprint

Hybrid Entities in Tax Treaty Law

O IVA nas Actividades Culturais, Educativas, Recreativas, Desportivas e de Assistência Médica ou Soc

Code du domaine public fluvial et de la navigation intérieure

Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

Comercio electrónico y economía digital: fiscalidad, retos y desafíos

The Institutional Structure of Macroprudential Policy in the UK

Tributación de las transacciones internacionales

Fisco 2013

Taxing People

Tax Effort and Tax Potential in Timor-Leste