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Tuir 2007
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Book Synopsis Fringe benefits e rimborsi spese by : Gianluca Dan - Massimo Gabelli
Download or read book Fringe benefits e rimborsi spese written by Gianluca Dan - Massimo Gabelli and published by IPSOA. This book was released on 2010-11-05 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: La quarta edizione del libro “Fringe benefits e rimborsi spese”, rinnovata ed aggiornata con le previsioni della Legge Finanziaria per il 2010, L. 23 dicembre 2009, n. 191, in materia di tassazione agevolata dei premi di produttività, tiene conto di molte e importanti modifiche normative che sono diventate operative nel corso degli ultimi anni, per esempio l’eliminazione dei regimi agevolativi precedentemente previsti per le stock option o i limiti di deducibilità delle spese relative a prestazioni alberghiere e alle somministrazioni di alimenti e bevande. Il volume, pur conservando l’originaria agilità di consultazione, fornisce una trattazione completa ed esaustiva del quadro di riferimento per la qualificazione e quantificazione dei redditi di lavoro dipendente ed assimilati, ne analizza le varie fattispecie che si possono incontrare nella pratica professionale, con particolare attenzione alla disciplina delle trasferte, e le relative modalità di rimborso degli oneri sostenuti dai dipendenti, e a quella dei fringe benefits. L’ultimo capitolo è stato riservato all’esame della disciplina della deducibilità, sia ai fini delle imposte dirette (Irpef/Ires) sia ai fini IRAP, degli oneri connessi ai dipendenti e collaboratori, per aiutare nella determinazione degli importi deducibili specie quelli la cui deduzione è soggetta a limitazioni. Utile per chi deve affrontare la compilazione della dichiarazione dei redditi.
Download or read book TUIR 2007 written by and published by . This book was released on 2007 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Central European Judges Under the European Influence by : Michal Bobek
Download or read book Central European Judges Under the European Influence written by Michal Bobek and published by Bloomsbury Publishing. This book was released on 2015-11-19 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: The onset of the 2004 EU enlargement witnessed a number of predictions being made about the approaches, capacity and ability of Central European judges who were soon to join the Union. Optimistic voices, foreshadowing the deep transformative power that Europe was bound to exercise with respect to the judicial mentality and practice in the new Member States, were intertwined with gloomy pictures of post-Communist limited formalism and mechanical jurisprudence that could not be reformed, which were likely to undermine the very foundations of mutual trust and recognition the judicial system of the Union is built upon. Ten years later, this volume revisits these predictions and critically assesses the evolution of Central European judicial mentality, institutions and constitutionality under the influence of the EU membership. Comparatively evaluating the situation in a number of Central European Member States in their socio-legal contexts, notably Poland, the Czech Republic, Slovakia, Hungary, Slovenia, Bulgaria and Romania, the volume offers unique insights into the process of (non) Europeanisation of national legal systems and cultures.
Book Synopsis International tax law in the italian legal system by : Roberto Baggio
Download or read book International tax law in the italian legal system written by Roberto Baggio and published by CEDAM. This book was released on 2023-08-08 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: This first English-language edition of International Tax Law in the Italian Legal System, is intended for students of university courses taught in English and for professionals, companies, teachers, and operators in general who, both in Italy and abroad, for various reasons (work, business, study, research) need an easy-to-use English-language tool to understand the Italian tax regulations governing transnational relations and phenomena. The volume provides a treatment of the key topics in international tax and examines international taxation through the prism of Italian domestic law. The book is divided into two parts. The first provides a systematic overview of the sources of international tax law and their interpretation, including a specific review of the main aspects of European tax law. The second part analyses the domestic rules concerning the taxation of the income of residents and non-residents, the domestic rules to combat international tax avoidance and evasion, the territoriality of VAT and the taxation of international trade for the purposes of this tax, and finally the main institutions of customs law.
Book Synopsis The Taxation of Corporate Groups Under Consolidation by : Antony Ting
Download or read book The Taxation of Corporate Groups Under Consolidation written by Antony Ting and published by Cambridge University Press. This book was released on 2013 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
Book Synopsis Auto per aziende e professionisti by : Antonio Gigliotti - Alberto Nastasia
Download or read book Auto per aziende e professionisti written by Antonio Gigliotti - Alberto Nastasia and published by IPSOA. This book was released on 2010-11-05 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume è un importante strumento per comprendere tutte le regole fiscali che devono essere osservate per la corretta deducibilità dei costi di acquisizione e di consumo inerenti i mezzi di trasporto utilizzati nell’attività di impresa, arti e professioni. Analizzando in modo completo l’ordinamento tributario sugli autoveicoli, il volume guida il lettore nella gestione fiscale di un bene la cui amministrazione non è sempre facile. In particolare, il volume analizza il trattamento degli autoveicoli a deducibilità integrale, a deducibilità limitata, utilizzati dagli agenti e rappresentanti e dagli esercenti arti e professioni, oltre alla nuova disciplina IVA, al nuovo “F24 auto UE”, così come modificato dal Provvedimento dell’Agenzia delle Entrate del 29 marzo 2010. Vengono affrontate le novità su ammortamenti, leasing e interessi passivi, la cessione degli autoveicoli, l'autovettura concessa al dipendente, amministratore o collaboratore. Le problematiche trattate abbracciano la casistica più ampia: approvvigionamento degli autoveicoli (acquisto, noleggio, leasing), l’imposizione indiretta, l’accertamento nel settore auto, il fermo amministrativo e le operazioni intracomunitarie.
Book Synopsis Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle by : Eva Escribano
Download or read book Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle written by Eva Escribano and published by Kluwer Law International B.V.. This book was released on 2019-05-10 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 Combined: Phase 1 + Phase 2 by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 Combined: Phase 1 + Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-06-07 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Italy's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 reports for Italy, now inorporating Phase 2 ratings.
Download or read book Stealing Helen written by Lowell Edmunds and published by Princeton University Press. This book was released on 2020-04-28 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: It's a familiar story: a beautiful woman is abducted and her husband journeys to recover her. This story’s best-known incarnation is also a central Greek myth—the abduction of Helen that led to the Trojan War. Stealing Helen surveys a vast range of folktales and texts exhibiting the story pattern of the abducted beautiful wife and makes a detailed comparison with the Helen of Troy myth. Lowell Edmunds shows that certain Sanskrit, Welsh, and Old Irish texts suggest there was an Indo-European story of the abducted wife before the Helen myth of the Iliad became known. Investigating Helen’s status in ancient Greek sources, Edmunds argues that if Helen was just one trope of the abducted wife, the quest for Helen’s origin in Spartan cult can be abandoned, as can the quest for an Indo-European goddess who grew into the Helen myth. He explains that Helen was not a divine essence but a narrative figure that could replicate itself as needed, at various times or places in ancient Greece. Edmunds recovers some of these narrative Helens, such as those of the Pythagoreans and of Simon Magus, which then inspired the Helens of the Faust legend and Goethe. Stealing Helen offers a detailed critique of prevailing views behind the "real" Helen and presents an eye-opening exploration of the many sources for this international mythical and literary icon.
Book Synopsis Handbook of Motivation at School by : Kathryn R. Wentzel
Download or read book Handbook of Motivation at School written by Kathryn R. Wentzel and published by Routledge. This book was released on 2009-09-10 with total page 701 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook of Motivation at School presents the first comprehensive and integrated compilation of theory and research on children’s motivation at school. It covers the major theoretical perspectives in the field as well as their application to instruction, learning, and social adjustment at school. Key Features: Comprehensive – no other book provides such a comprehensive overview of theory and research on children’s motivation at school. Theoretical & Applied – the book provides a review of current motivation theories by the developers of those theories as well as attention to the application of motivation theory and research in classrooms and schools. Chapter Structure – chapters within each section follow a similar structure so that there is uniformity across chapters. Commentaries – each section ends with a commentary that provides clear directions for future research.
Download or read book Europe written by and published by . This book was released on 1979 with total page 1412 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Limiting Base Erosion by : Erik Pinetz
Download or read book Limiting Base Erosion written by Erik Pinetz and published by Linde Verlag GmbH. This book was released on 2017-08-30 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: Limiting base erosion from different viewpoints Hybrid mismatch arrangements, CFC rules, transfer pricing rules: “Limiting Base Erosion”, the general topic for the master theses of the part-time LL.M. program 2015-2017, has been one of the most controversial topics in international tax law ever since the initiation of the OECD BEPS Project in 2013. Even though the final reports of the 15 BEPS Actions were released by the OECD in as early as October 2015, the question how to effectively target base erosion practices still has not lost any of its topicality. Following the efforts of the OECD in developing a new international tax environment, the focus of attention has now partly shifted to the OECD Member countries that have to properly implement the OECD recommendations in their domestic laws as well as in their tax treaty practice. In this respect, a comprehensive analysis in the literature of all the issues related to base erosion proves to be of the utmost importance in order to provide practical guidance to the Member countries during that the process of implementation. This book deals especially with four key areas of interest:Limiting base erosion by neutralizing the effects of hybrid mismatch arrangementsLimiting base erosion by strengthening CFC rulesMeasures against base erosion via interest deductions and other financial paymentsLimiting base erosion by improving transfer pricing rules.On that basis, 27 concrete topics were chosen in order to address the four key areas of interest from different viewpoints. Base erosion and the challenges they present: read more in “Limiting Base Erosion”.
Download or read book Major Companies of Europe 2007 written by and published by . This book was released on 2007 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Italian Banking and Financial Law: Crisis Management Procedures, Sanctions, Alternative Dispute Resolution Systems and Tax Rules by : D. Siclari
Download or read book Italian Banking and Financial Law: Crisis Management Procedures, Sanctions, Alternative Dispute Resolution Systems and Tax Rules written by D. Siclari and published by Springer. This book was released on 2016-01-12 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Within an environment made difficult by the continuing economic crisis, the Italian model for crisis management and resolution has helped to avoid many difficulties faced by intermediaries across the globe. However, the Italian model for crisis management will be forced to adapt to the new EU Bank Recovery and Resolution Directive, which introduces a unified regime for such events in all EU countries. This book explores the various methods for crisis management employed in Italian finance. The authors discuss procedures used in the banking and insurance sectors, such as deposit guarantee schemes and alternative dispute resolution systems. They also explore the evolution of the administrative sanctioning systems, and the roles of tax rules and credit rating agencies in Italian finance. This book analyses the evolution of the various crisis management processes, and discusses potential goals and improvements within the context of recent measures suggested by the European Commission.
Book Synopsis Global History of Accounting, Financial Reporting and Public Policy by : Gary J. Previts
Download or read book Global History of Accounting, Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2010-12-20 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.
Book Synopsis Automated Technology for Verification and Analysis by : Kedar Namjoshi
Download or read book Automated Technology for Verification and Analysis written by Kedar Namjoshi and published by Springer. This book was released on 2007-11-04 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the refereed proceedings of the 5th International Symposium on Automated Technology for Verification and Analysis, ATVA 2007. The 29 revised full papers presented together with seven short papers address theoretical methods to achieve correct software or hardware systems, including both functional and non functional aspects; as well as applications of theory in engineering methods and particular domains and handling of practical problems occurring in tools.
