A Dedu O Do Gio Tribut Rio Sob A Tica Constitucional
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A Dedu O Do Gio Tribut Rio Sob A Tica Constitucional
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Author : Flavio Mattos dos Santos
language : pt-BR
Publisher: Editora Dialética
Release Date : 2021-03-17
A Dedu O Do Gio Tribut Rio Sob A Tica Constitucional written by Flavio Mattos dos Santos and has been published by Editora Dialética this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-17 with Law categories.
O presente livro procura fazer uma análise a respeito do direito de aproveitamento do ágio sob a perspectiva constitucional. Para tanto, será abordada a relação entre direito e contabilidade segundo a teoria dos sistemas de Niklas Luhmann, de forma a verificar como o ágio contábil e o ágio tributário são estruturados e o respectivo tratamento conferido pela lei 12.973/13. Por fim, em razão da teoria da justiça de Rawls, o princípio da capacidade contributiva, como o princípio adequado ao Direito Tributário segundo a teoria de Rawls, será correlacionado ao conceito de renda de sorte a verificar como o ágio deve ser aproveitado.
Prohibition Of Abuse Of Law
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Author : Rita de la Feria
language : en
Publisher: Bloomsbury Publishing
Release Date : 2011-06-09
Prohibition Of Abuse Of Law written by Rita de la Feria and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-06-09 with Law categories.
The Court of Justice has been alluding to 'abuse and abusive practices' for more than thirty years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had led to the development of a legal principle. Within the last few years there has been a radical change of attitude, largely due to the development by the Court of an abuse test and its application within the field of taxation. In this book, academics and practitioners from all over Europe discuss the development of the Court's approach to abuse of law across the whole spectrum of European Union law, analysing the case-law from the 1970s to the present day and exploring the consequences of the introduction of the newly designated 'principle of prohibition of abuse of law' for the development of the laws of the EU and those of the Member States.
Introduction To European Tax Law On Direct Taxation
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Author : Michael Lang
language : en
Publisher: Spiramus Press
Release Date : 2016
Introduction To European Tax Law On Direct Taxation written by Michael Lang and has been published by Spiramus Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Direct taxation categories.
The book provides an introduction to European law on direct taxation. It includes an overview of the sources of European law, the impact of the fundamental freedoms on direct taxation and the relevance of the European state aid provisions in tax matters. Further, it analyses all relevant directives in the field of direct taxation, namely the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, looks at mutual assistance, as well as the EU Arbitration Convention. This edition has some structural changes, primarily made to adapt the analysis of European tax integration to the application of the EU Charter on Fundamental Rights in tax matters and the development of global tax competition. The latter phenomenon is being targeted by the BEPS and Tax Transparency projects in a suptranational framework that coordinates the exercise of national taxing rights around the globe and which also has significant repercussions for European tax integration.
Public Debt
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Author : Otavio Ladeira de Medeiros
language : en
Publisher:
Release Date : 2010
Public Debt written by Otavio Ladeira de Medeiros and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Brasilien categories.
The Future Of Social Protection What Works For Non Standard Workers
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-11-07
The Future Of Social Protection What Works For Non Standard Workers written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-07 with categories.
Social protection systems are often still designed for the archetypical full-time dependent employee. Work patterns deviating from this model – be it self-employment or online "gig work" – can lead to gaps in social protection coverage. Globalisation and digitalisation are likely to exacerbate ...
Encyclopedia Of The Philosophy Of Law And Social Philosophy
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Author : Mortimer N. S. Sellers
language : en
Publisher:
Release Date : 2019
Encyclopedia Of The Philosophy Of Law And Social Philosophy written by Mortimer N. S. Sellers and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Law categories.
"Updated content will continue to be published as 'Living Reference Works'"--Publisher.
The Enforcement Of Intellectual Property Rights A Case Book
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Author : L.T.C. Harms
language : en
Publisher: WIPO
Release Date : 2012-12
The Enforcement Of Intellectual Property Rights A Case Book written by L.T.C. Harms and has been published by WIPO this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12 with Law categories.
With this publication, WIPO and the author aim at making available for judges, lawyers and law enforcement officials a valuable tool for the handling of intellectual property cases. To that effect, the case book uses carefully selected court decisions drawn from various countries with either civil or common law traditions. The extracts from the decisions and accompanying comments illustrate the different areas of intellectual property law, with an emphasis on matters that typically arise in connection with the enforcement of intellectual property rights in civil as well as criminal proceedings.
Assther
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Author : Rosa Golub
language : en
Publisher: novum publishing
Release Date : 2021-09-28
Assther written by Rosa Golub and has been published by novum publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-28 with Fiction categories.
Assther Medina's happy childhood ends when her mother dies of cancer. She knows there are mysteries about her birth, but the suicide of her best friend forces her to finally confront the secrets that her father has been keeping for her entire life.
Studies In Public Finance
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Author : Edwin Robert Anderson Seligman
language : en
Publisher:
Release Date : 1925
Studies In Public Finance written by Edwin Robert Anderson Seligman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1925 with Finance categories.
Building Trust In Taxation
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Author : Bruno Peeters
language : en
Publisher:
Release Date : 2017
Building Trust In Taxation written by Bruno Peeters and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Democracy categories.
The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media, such as Swissleaks, Luxleaks, and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution. Written by experts in their field and with an interdisciplinary perspective, Building Trust in Taxation analyzes a topical issue which is integral to the development of society. Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference? Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society. Subject: Tax Law, Legal Theory, Politics]