Diritto Tributario

Author: Albert Hensel
Editor:
ISBN:
Size: 18,19 MB
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Lezioni Di Diritto Tributario

Author: GIUSEPPE. MELIS
Editor:
ISBN: 9788892177550
Size: 16,93 MB
Format: PDF, ePub, Mobi
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Del Derecho De La Hacienda P Blica Al Derecho Tributario El Derecho Tributario Internacional Y El Derecho Tributario Comunitario

Author:
Editor:
ISBN: 9789583508608
Size: 12,64 MB
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International Tax Law

Author: Andrea Amatucci
Editor: Kluwer Law International B.V.
ISBN: 9041142258
Size: 18,35 MB
Format: PDF
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With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence.

The Impact Of Community Law On Tax Treaties Issues And Solutions

Author: Pasquale Pistone
Editor: Kluwer Law International B.V.
ISBN: 9041198601
Size: 10,83 MB
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Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.

Diritto Tributario Internazionale

Author: Roberto Cordeiro Guerra
Editor:
ISBN: 9788813322212
Size: 17,36 MB
Format: PDF, Mobi
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Italy

Author: Usa Ibp Usa
Editor: Int'l Business Publications
ISBN: 1438725477
Size: 18,81 MB
Format: PDF, Docs
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Italy Tax Guide: Strategic and Practical Information

Italy Tax Guide

Author: IBP USA Staff
Editor: Int'l Business Publications
ISBN: 1433026120
Size: 16,25 MB
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Italy Tax Guide

Corporate Tax Base In The Light Of The Ias Ifrs And Eu Directive 2013 34 A Comparative Approach

Author: Mario Grandinetti
Editor: Kluwer Law International B.V.
ISBN: 9041167463
Size: 16,71 MB
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The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.