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Author :
Publisher :
ISBN 13 : 9788416268450
Total Pages : 1965 pages
Book Rating : 4.2/5 (684 download)
Download or read book Impuesto sobre sociedades 2015 written by and published by . This book was released on 2015 with total page 1965 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Centro de Publicaciones
Publisher : Ministerio Hacienda y AA.PP.
ISBN 13 : 8447609014
Total Pages : 206 pages
Book Rating : 4.4/5 (476 download)
Download or read book Impuesto sobre sociedades written by Centro de Publicaciones and published by Ministerio Hacienda y AA.PP.. This book was released on 2017-11-08 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Impuesto sobre Sociedades: Ley y Reglamento. -Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. -Real Decreto 634/2015, de 10 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades. 3a edición julio 2017.
Author : Ángel Serrano Gutiérrez
Publisher :
ISBN 13 : 9788416268177
Total Pages : 380 pages
Book Rating : 4.2/5 (681 download)
Download or read book Impuesto sobre sociedades written by Ángel Serrano Gutiérrez and published by . This book was released on 2014 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Begoña García-Rozado González
Publisher : CISS
ISBN 13 : 8482355457
Total Pages : 1570 pages
Book Rating : 4.4/5 (823 download)
Download or read book Impuesto sobre sociedades written by Begoña García-Rozado González and published by CISS. This book was released on 2008 with total page 1570 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exhaustivo análisis del impacto fiscal de la reforma contable, así como las sucesivas modificaciones que la Ley 43/1995 ha ido sufriendo hasta la configuración del actual texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
Author :
Publisher :
ISBN 13 : 9788416268092
Total Pages : 496 pages
Book Rating : 4.2/5 (68 download)
Download or read book Reforma del impuesto sobre sociedades written by and published by . This book was released on 2014 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: En este Memento Experto se realizará un exhaustivo análisis de todas las novedades introducidas en este tributo por la reforma fiscal, y entre las que destacan: - Nueva tabla de coeficientes de amortización. Efectos sobre las amortizaciones de elementos adquiridos antes de 2015. - Nuevo tratamiento fiscal de los gastos por deterioro de los elementos de inmovilizado material, intangible, inversiones inmobiliarias, participaciones en el capital de otras entidades y de valores representativos de deuda. - Régimen fiscal rentas negativas transmisión de elementos patrimoniales entre entidades integrants mismo grupo art. 42 CCom. - Gastos no deducibles. Gastos de representación. - Tratamiento fiscal de los préstamos participativos, préstamos de valores y participaciones preferentes. - Tratamiento fiscal los activos financieros híbridos. - Operaciones vinculadas. Nuevo perímetro de vinculación. Administradores. Simplificación obligaciones documentales. - Gastos financieros en operaciones de adquisición de participaciones apalancadas. - Nuevo régimen de exención sobre dividendos y plusvalías de participaciones en el capital de entidades residentes en territorio español y en el extranjero. Requisitos. Régimen transitorio. - Entidades patrimoniales. - Minoración base imponible reserva capitalización. - Nuevo régimen fiscal compensación bases imponibles negativas. - Nuevos tipos de gravamen. Empresa de nueva creación. - Modificaciones deducciones en la cuota íntegra. - Modificaciones regímenes especiales. Especial referencia a las empresas de reducida dimensión (dotación reserva nivelación). Nuevo régimen fiscal de los grupos en régimen de tributación consolidada. Modificaciones régimen fiscal operaciones de concentración empresarial (derogación efectos fiscales diferencia de fusión). Régimen transitorio. - Especialidades fiscales en la tributación del IS en los períodos impositivos iniciados en el año 2015).
Author : Lluís Coll Frechina
Publisher :
ISBN 13 :
Total Pages : 186 pages
Book Rating : 4.3/5 ( download)
Download or read book La determinación de la base imponible en el impuesto sobre sociedades written by Lluís Coll Frechina and published by . This book was released on 1997 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : España
Publisher :
ISBN 13 :
Total Pages : 392 pages
Book Rating : 4.5/5 (31 download)
Download or read book Impuestos sobre la renta y sobre sociedades written by España and published by . This book was released on 1980 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : María Jesús García-Torres Fernández
Publisher :
ISBN 13 : 9788416478361
Total Pages : 190 pages
Book Rating : 4.4/5 (783 download)
Download or read book Impuesto sobre sociedades 2015 written by María Jesús García-Torres Fernández and published by . This book was released on 2015 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : España
Publisher :
ISBN 13 : 9788445433942
Total Pages : 309 pages
Book Rating : 4.4/5 (339 download)
Download or read book Impuesto sobre sociedades e impuesto sobre la renta de no residentes written by España and published by . This book was released on 2017 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: La presente publicación, actualizada a 1 de febrero de 2017,recoge la normativa básica que regula el Impuesto sobre Sociedades (Ley 27/2014, de 27 de noviembre, del Impuesto y Real Decreto 634/2015, de 10 de julio, que aprueba el Reglamento). Contiene, además, las disposiciones que regulan el régimen fiscal de las cooperativas y el de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo (Ley 20/1990, de 19 de diciembre, y Ley 49/2002, de 23 de diciembre, respectivamente). Se completa con las disposiciones reguladoras de los regímenes tributarios forales de concierto y convenio económico, en los Territorios Históricos de la Comunidad Autónoma del País Vasco y Navarra, en lo relativo al Impuesto sobre Sociedades (Ley 12/2002, de 23 de mayo, y Ley 28/1990, de 26 de diciembre, respectivamente). Asimismo, se incluye la normativa básica que regula el Impuesto sobre la Renta de no Residentes (Real Decreto Legislativo 5/2004, de 5 de marzo, que aprueba el texto refundido de la Ley del Impuesto y Real Decreto 1776/2004, de 30 de julio, que aprueba el Reglamento). Al final de la obra se recoge un índice de voces que contribuye a facilitar el manejo del texto.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264229396
Total Pages : 229 pages
Book Rating : 4.2/5 (642 download)
Download or read book Revenue Statistics in Latin America and the Caribbean 2015 written by OECD and published by OECD Publishing. This book was released on 2015-03-10 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Revenue Statistics in Latin America publication presents comparable tax revenue tax levels and tax structures statistics for a number of Latin American and Caribbean economies.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264272925
Total Pages : 306 pages
Book Rating : 4.2/5 (642 download)
Download or read book Revenue Statistics in Latin America and the Caribbean 2017 written by OECD and published by OECD Publishing. This book was released on 2017-03-23 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Revenue Statistics in Latin America and the Caribbean publication compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies. The model is the OECD Revenue Statistics database, backed by a well-established OECD methodology.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264292233
Total Pages : 308 pages
Book Rating : 4.2/5 (642 download)
Download or read book Revenue Statistics in Latin America and the Caribbean 2018 written by OECD and published by OECD Publishing. This book was released on 2018-03-27 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue Statistics in Latin America and the Caribbean 2018 compiles comparable tax revenue statistics for 25 Latin American and Caribbean economies, the majority of which are not OECD member countries. The publication is based on the OECD Revenue Statistics database.
Author : Mario Grandinetti
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041167463
Total Pages : 306 pages
Book Rating : 4.0/5 (411 download)
Download or read book Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach written by Mario Grandinetti and published by Kluwer Law International B.V.. This book was released on 2016-06-17 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Gianluigi Bizioli
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403512318
Total Pages : 386 pages
Book Rating : 4.4/5 (35 download)
Download or read book Corporate Taxation, Group Debt Funding and Base Erosion written by Gianluigi Bizioli and published by Kluwer Law International B.V.. This book was released on 2020-02-07 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: The EU’s Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of an interest limitation rule. This timely book, the first in-depth analysis of the features and implications of the directive, provides insightful and practical discussions by experts from around Europe on the crucial interactions of the ATAD with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms. Specific issues and topics covered include the following: relation with the OECD’s Base Erosion and Profit Sharing project (BEPS) and the EU’s Common Corporate Tax Base initiative; technical subjects relating to corporate taxation and debt funding; problems caused by the diametrically opposite tax treatment of debt and equity within a group of companies; exclusion clauses for interest expenses; and interplay between interest limitation rules and anti-hybrid rules. A comparative analysis of implementation issues in four leading Member States—Germany, Italy, Spain and The Netherlands—as well as a global general survey with regard to interest limitation rules allow readers to assess the particular complexities associated to the implementation of the ATAD. This matchless commentary by leading European tax law academics and practitioners on an important and much-debated item of EU legislation gives practitioners, enterprises and tax authorities an early opportunity to understand the practical effects of the directive in the various Member States.
Author : Gabriella Cappelleri
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403524316
Total Pages : 341 pages
Book Rating : 4.4/5 (35 download)
Download or read book The Future of the Profit Split Method written by Gabriella Cappelleri and published by Kluwer Law International B.V.. This book was released on 2020-11-23 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Future of the Profit Split Method Edited by Robert Danon, Guglielmo Maisto, Vikram Chand & Gabriella Cappelleri Among the various transfer pricing methods, the profit split method (PSM) is under the spotlight after the OECD’s Base Erosion and Profit Shifting (BEPS) project. However, both expert analysis and experience indicate that this method is not straightforward either for taxpayers to apply or for tax administrations to evaluate. In this thorough and detailed commentary – the first book to analyse this increasingly adopted transfer pricing method – notable scholars and practitioners working in the international tax community express their views on the method, answering some unresolved questions and highlighting issues that are still open and pending, especially in light of the digitalization of the economy. Crucial issues covered by the contributors include the following: choice of the appropriate splitting factors, their relative weights, and valuation of the contributions; uncertainties and outcomes potentially not aligned with the arm’s-length standard; possible role of assessments made by the European Commission on State aid; nexus with the work done by the EU Joint Transfer Pricing Forum; impact of profit split on indirect taxes (VAT/customs tax/excise tax); and application to digital business models and, in general, to the digitalized economy. Moreover, relevant experience of applying this method in France, Germany, Italy, Spain, Switzerland, the United Kingdom, and the United States is provided. A concluding chapter also deals with selected industry experiences. Due to a high level of uncertainty in alignment with international guidance in the application of the PSM – and to the underdeveloped nature of current literature on the subject – there is a need for this book because both tax administrations and taxpayers, going forward, will apply the PSM extensively. The book is highly relevant for policymakers, tax administrations, practitioners and academics engaged in the areas of international taxation, transfer pricing and tax policy.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264207945
Total Pages : 206 pages
Book Rating : 4.2/5 (642 download)
Download or read book Revenue Statistics in Latin America 2014 written by OECD and published by OECD Publishing. This book was released on 2014-01-20 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provide internationally comparable data on tax levels and tax structures for a selection of Latin American and Caribbean (LAC) countries.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264826033
Total Pages : 295 pages
Book Rating : 4.2/5 (648 download)
Download or read book Revenue Statistics in Latin America and the Caribbean 2019 written by OECD and published by OECD Publishing. This book was released on 2019-09-06 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies.
