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Author :
Publisher : Editions Bréal
ISBN 13 : 2749525780
Total Pages : 241 pages
Book Rating : 4.7/5 (495 download)
Download or read book written by and published by Editions Bréal. This book was released on with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Annie Delhome
Publisher : Editions Bréal
ISBN 13 : 2749525187
Total Pages : 194 pages
Book Rating : 4.7/5 (495 download)
Download or read book Les mots clés de l'entreprise et ses activités - Anglais written by Annie Delhome and published by Editions Bréal. This book was released on with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : George A. Bermann
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041124667
Total Pages : 528 pages
Book Rating : 4.0/5 (411 download)
Download or read book Introduction to French Law written by George A. Bermann and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: French law displays many characteristics that set it apart in a world class of its own. It can be said to proceed from a number of independent streams that coexist despite apparent contradiction. More than half of the 2283 articles of the famous Code Civile of 1804 remain unaltered; yet French administrative judges jealously guard their prerogative to create their own public law. And yet again, since the 1974 law empowering the legislature to convene the Constitutional Council that judges the constitutionality of laws under the 1958 Constitution, the courts' distinction between 'rules' and 'fu.
Author : Anthony C. Infanti
Publisher : NYU Press
ISBN 13 : 1479800392
Total Pages : 267 pages
Book Rating : 4.4/5 (798 download)
Download or read book Tax and Time written by Anthony C. Infanti and published by NYU Press. This book was released on 2022-01-04 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future. Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book brings a sorely needed critical perspective to technical tax policy discussions. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us to envision—and actually work toward—a better and more just society.
Author : Maude Bologne
Publisher : Éditions Larcier
ISBN 13 : 2879984416
Total Pages : 399 pages
Book Rating : 4.8/5 (799 download)
Download or read book Guide to the Luxembourg Corporate Tax Return written by Maude Bologne and published by Éditions Larcier. This book was released on 2019-11-12 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past several years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. However, until now, no complete and up-to-date documentation has been available to guide taxpayers in the preparation of their tax returns. This book, which is both detailed and highly readable, is a practical response to that information gap. This first English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2018 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration. This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.
Author :
Publisher : Springer
ISBN 13 :
Total Pages : 496 pages
Book Rating : 4.3/5 (512 download)
Download or read book Die Besteuerung der Übertragung von Familienunternehmungen von Todes wegen oder durch Schenkung unter Lebenden written by and published by Springer. This book was released on 1979 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports delivered at the 33rd congress of the International Fiscal Association which was held in Copenhagen, 1979. The general report is published in full in four languages.
Author : Library of Congress. Copyright Office
Publisher : Copyright Office, Library of Congress
ISBN 13 :
Total Pages : 1474 pages
Book Rating : 4.F/5 ( download)
Download or read book Catalog of Copyright Entries. Third Series written by Library of Congress. Copyright Office and published by Copyright Office, Library of Congress. This book was released on 1970 with total page 1474 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dieter Endres
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041125507
Total Pages : 850 pages
Book Rating : 4.0/5 (411 download)
Download or read book The Determination of Corporate Taxable Income in the EU Member States written by Dieter Endres and published by Kluwer Law International B.V.. This book was released on 2007-01-01 with total page 850 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses whether elements of the international financial reporting standards (IFRS) meet the requirements of potential common European tax accounting rules. The analysis is based on general principles of taxation and on a comprehensive comparative survey of selected IFRS and tax accounting rules for all 25 EU member states (conducted by the universities of Goettingen, Mannheim, and Erlangen-Nuremberg with the support of PricewaterhouseCoopers). It concludes that, in principle, there is no irresolvable conflict between IFRS and the current tax accounting rules in the member states. After an introduction the book considers the general principles of taxation, followed by a comparative survey of IFRS and tax accounting rules in the EU member states, including taxation of corporations, determination of income, recognition, initial measurement, subsequent measurement, and special areas: pensions, leasing, treatment of domestic and foreign losses, and group taxation. Then follows an analysis of common and fundamental accounting principles, including conceptual accounting principles, accrual principles, treatment of losses, and definition of a group and consolidation. The appendices show how each country computes taxable income and grants tax incentives.
Author : Laurent Mayali
Publisher : Springer
ISBN 13 : 3319733621
Total Pages : 345 pages
Book Rating : 4.3/5 (197 download)
Download or read book Customary Law Today written by Laurent Mayali and published by Springer. This book was released on 2018-06-21 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses current practices in customary law. It includes contributions by scholars from various legal systems (the USA, France, Israel, Canada etc.), who examine the current impacts of customary law on various aspects of private law, constitutional law, business law, international law and criminal law. In addition, the book expands the traditional concept of the rule of law, and argues that lawyers should not narrowly focus on statutory law, but should instead pay more attention to the impact of practices on “real legal life.” It states that the observation of practices calls for a stronger focus on usage, customs and traditions in our legal systems – the idea being not to replace statutory law, but to complement it with customary observations.
Author : Corte Internacional de Justicia
Publisher : Brill Archive
ISBN 13 : 9789028601826
Total Pages : 660 pages
Book Rating : 4.6/5 (18 download)
Download or read book Case law of the International Court written by Corte Internacional de Justicia and published by Brill Archive. This book was released on 1972-12-31 with total page 660 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : Psychology Press
ISBN 13 : 9780415111478
Total Pages : 660 pages
Book Rating : 4.1/5 (114 download)
Download or read book IBSS: Economics: 1993 Vol 42 written by and published by Psychology Press. This book was released on 1994 with total page 660 pages. Available in PDF, EPUB and Kindle. Book excerpt: This bibliography lists the most important works published in economics in 1993. Renowned for its international coverage and rigorous selection procedures, the IBSS provides researchers and librarians with the most comprehensive and scholarly bibliographic service available in the social sciences. The IBSS is compiled by the British Library of Political and Economic Science at the London School of Economics, one of the world's leading social science institutions. Published annually, the IBSS is available in four subject areas: anthropology, economics, political science and sociology.
Author : BALANTZIAN Gérard
Publisher : Lavoisier
ISBN 13 : 2746295067
Total Pages : 370 pages
Book Rating : 4.7/5 (462 download)
Download or read book Gouvernance de l’information pour l’entreprise numérique written by BALANTZIAN Gérard and published by Lavoisier. This book was released on 2013-03-01 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les entreprises utilisent trop souvent des recettes clés en main pour améliorer leurs systèmes d’information. Or, ces solutions sont peu efficaces et même contre-productives au regard des vrais enjeux. Cet ouvrage présente les nouvelles stratégies, les business models émergents et les méthodes de management imposés par le défi du numérique. Il crée une dynamique collaborative avec les clients et les fournisseurs et permet d’établir un dialogue constructif entre la direction générale, les acteurs des systèmes d’information et les métiers. Une Carte d’orientation est proposée afin de diagnostiquer la situation entre les processus et les technologies relationnelles de l’organisation. Elle permet l’élaboration d’une Feuille de route indispensable à l’innovation et à la transition vers le numérique. Pour dégager des plans d’action arbitrés et pilotés en commun, il faut pouvoir assurer une véritable « cogouvernance », c’est-à-dire une gouvernance conjointe de l’information, multi-acteurs, multicompétences et multi-domaines qui transforme avec lucidité l’organisation et s’engage avec succès dans l’entreprise numérique. L’auteur Ancien professeur à Supélec, Gérard Balantzian a dirigé l’Institut du Management de l’Information (IMI) de l’UTC pendant plus de 20 ans. Il est aussi un pionnier dans le domaine des schémas directeurs. Expert, formateur et consultant, il intervient auprès des organisations dans le domaine du numérique et de la nouvelle gouvernance de l’information.
Author : Guglielmo Maisto
Publisher : IBFD
ISBN 13 : 9087221398
Total Pages : 1093 pages
Book Rating : 4.0/5 (872 download)
Download or read book Taxation of Intercompany Dividends Under Tax Treaties and EU Law written by Guglielmo Maisto and published by IBFD. This book was released on 2012 with total page 1093 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of "dividends" in the OECD Model Convention and the meaning of the concept of "beneficial owner" as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed. Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.
Author : Michael Lang
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041122842
Total Pages : 658 pages
Book Rating : 4.0/5 (411 download)
Download or read book CFC Legislation, Tax Treaties and EC Law written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2004-01-01 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of 23 national reports dealing with domestic CFC provisions and the influence of tax treaties and EC law on CFC legislation and a summarising general report, originating from a joint conference on CFC legislation in Rust (Austria) from 3-6 July 2003.
Author : Abthony H. Angelo, Boris Kozolchyk, Peter Ellinger, Jacob S. Ziegel, Werner Pfennigstorf, Wernhard Möschel
Publisher : Brill Archive
ISBN 13 :
Total Pages : 156 pages
Book Rating : 4./5 ( download)
Download or read book International Encyclopedia of Comparative Law written by Abthony H. Angelo, Boris Kozolchyk, Peter Ellinger, Jacob S. Ziegel, Werner Pfennigstorf, Wernhard Möschel and published by Brill Archive. This book was released on 1970 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dewani, Nisha Dhanraj
Publisher : IGI Global
ISBN 13 : 1799818373
Total Pages : 296 pages
Book Rating : 4.7/5 (998 download)
Download or read book Intellectual Property Rights and the Protection of Traditional Knowledge written by Dewani, Nisha Dhanraj and published by IGI Global. This book was released on 2019-12-27 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditional knowledge is largely oral collective of knowledge, beliefs, and practices of indigenous people on sustainable use and management of resources. The survival of this knowledge is at risk due to various difficulties faced by the holders of this knowledge, the threat to the cultural survival of many communities, and the international lack of respect and appreciation of traditional knowledge. However, the greatest threat is that of appropriation by commercial entities in derogation of the rights of the original holders. Though this practice is morally questionable, in the absence of specific legal provisions, it cannot be regarded as a crime. Intellectual Property Rights and the Protection of Traditional Knowledge is a collection of innovative research on methods for protecting indigenous knowledge including studies on intellectual property rights and sovereignty rights. It also analyzes the contrasting interests of developing and developed countries in the protection of traditional knowledge as an asset. While highlighting topics including biopiracy, dispute resolution, and patent law, this book is ideally designed for legal experts, students, industry professionals, and practitioners seeking current research on the development and enforcement of intellectual property rights in relation to traditional knowledge.
Author :
Publisher :
ISBN 13 :
Total Pages : 844 pages
Book Rating : 4.3/5 (91 download)
Download or read book Publications written by and published by . This book was released on 1906 with total page 844 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes documents, translations, proceedings, reports, papers.
