Direito Tribut Rio 2014 16 Edi O
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Direito Tribut Rio 2014 16 Edi O
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Author : Joaquim Fernando Ricardo
language : pt-BR
Publisher: Vida Economica Editorial
Release Date : 2014-02-01
Direito Tribut Rio 2014 16 Edi O written by Joaquim Fernando Ricardo and has been published by Vida Economica Editorial this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-01 with Law categories.
A obra mais completa. Versão atualizada e comentada tendo por base as propostas apresentadas pela Comissão e feitas as respetivas remissões Destaque nesta edição para a reforma da tributação em IRC para além das habituais alterações às leis que aprovam os respetivos Orçamentos de Estado (OE). Todos os códigos fiscais e legislação complementar, doutrina administrativa e índices cronológico, alfabético e remissivo. Inclui anotações, remissões, transcrição da anterior redação quando relevante, quadros e tabelas síntese. Principais Destinatários: Técnicos e Revisores Oficiais de Contas, Funcionários da DGCI e da DGAIEC, Consultores, Gerentes e Quadros das Empresas, Advogados, Solicitadores e Professores e alunos do ensino superior e pós-graduado
A Multilateral Convention For Tax
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Author : Sergio André Rocha
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-11-29
A Multilateral Convention For Tax written by Sergio André Rocha and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-29 with Law categories.
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.
Tax Treaty Case Law Around The Globe 2017
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Author : Michael Lang
language : en
Publisher: Linde Verlag GmbH
Release Date : 2018-02-20
Tax Treaty Case Law Around The Globe 2017 written by Michael Lang and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-02-20 with Law categories.
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided in 2016 around the world.
The New Permanent Establishment
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Author : Tiago Gonçalves Marques
language : en
Publisher: Leya
Release Date : 2023-04-21
The New Permanent Establishment written by Tiago Gonçalves Marques and has been published by Leya this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-21 with Law categories.
This work is the result of an extensive research into the permanent establishment concept, a concept that plays a vital role within the international taxation system through the fair allocation of taxing rights over cross-border business profits in the context of the tenuous balance between the residence and source principles, as a threshold for source taxation. Our research sought to explore and explain the evolution of this concept in the context of recent changes resulting from the joint work of the G20 and the OECD, namely under the aegis of the BEPS Project (Action 7), and later with the enactment of the Multilateral Instrument and the update to the OECD Model Convention. We also address the Portuguese permanent establishment concept and, finally, the future of the permanent establishment concept within the international taxation system.
Tax Sovereignty In The Beps Era
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Author : Sergio André Rocha
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Tax Sovereignty In The Beps Era written by Sergio André Rocha and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
Taking On Climate Change Through Green Taxation
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Author : Dinis, Ana Arromba
language : en
Publisher: IGI Global
Release Date : 2023-08-10
Taking On Climate Change Through Green Taxation written by Dinis, Ana Arromba and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-10 with Science categories.
Since environmental issues entered the global agenda, governments have directing businesses towards sustainability. The term "sustainability" is commonly associated with a firm’s environmental attentiveness, although there are two other areas in which companies should be sustainable: social, to achieve an adequate relationship and fluid communication with their stakeholders, and economic, to accomplish transparent management and correct distribution of the wealth that is generated. The growing demand for corporate transparency encourages the publication of sustainability or corporate social responsibility (CSR) reports, providing information of a non-financial nature concerning the social and environmental dimensions of business activity, namely relations with local communities, the protection of human rights, corporate governance, and adaptation to climate change. Being no exception, and following the European agenda for sustainability development, several governments have implemented tax measures that promote sustainable consumption and production patterns to reduce energy dependence on external sources and efficiently achieve international targets, among others, within a context of neutrality of the tax system. This is where environmental tax incentives come in, underlying a paradigm shift. The relationship between tax policy and environmental policy is seen by governments as an opportunity to adjust the tax system to a more energy-efficient economy in the use of resources. For instance, green tax incentives motivate investors to invest in green properties, encouraging them to opt for greener solutions. That is, tax incentives should be viewed as a tool to empower taxpayers to change actions that may reduce carbon emissions and contribute to sustainability. Taking on Climate Change Through Green Taxation provides applied research on increasing green tax literacy to build the capacity of companies to adopt sustainable practices in favor of environmental protection, to raise companies' awareness of sustainable reporting, and to increase international discussion on the issue of environmental taxation and its impact on more sustainable business decisions. Led by business experts with over 20 years of experience, this book will cover topics such as corporate social responsibility, environmental tax management, and sustainable tax policy. This resource is ideal for policymakers, corporate governance and social responsibility professionals, and researchers interested in taxation, accounting, auditing, finance, corporate governance, and corporate social responsibility.
Manual De Direito Fiscal 3 A Edi O
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Author : Glória Teixeira
language : pt-BR
Publisher: Leya
Release Date : 2015-07-02
Manual De Direito Fiscal 3 A Edi O written by Glória Teixeira and has been published by Leya this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-02 with Law categories.
A edição de 2015 do Manual de Direito Fiscal aparece com um novo rosto e incorpora os desenvolvimentos mais recentes de âmbito nacional, europeu e internacional. O Manual de Direito Fiscal aparece norteado pelos princípios de direito fiscal, referenciados também nos manuais europeus e internacionais, e nesta edição junta-se o princípio constitucional fiscal da não retroatividade pelo impacto que tem vindo a ter nos sistemas fiscais europeus e na vida dos contribuintes. Para além dos temas tradicionais da fiscalidade, incluem-se temas de grande relevância atual, nomeadamente o comércio eletrónico (e.g. cloud computing e o jogo online), a definição e tratamento fiscal dos intangíveis, o exercício de atividades empresariais por entidades públicas e respetivo enquadramento fiscal bem como o tratamento fiscal preferencial concedido em sede de Estatuto dos Benefícios Fiscais ao património cultural. Por último, não poderia esta 3a edição deixar de incluir um capítulo dedicado às políticas fiscais do Séc. XXI, e da sua indispensabilidade para um maior progresso humano, social e económico, à luz das reformas fiscais recentemente publicadas.
A Penalidade Pecuni Ria No Direito Tribut Rio Brasileiro
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Author : Flora Augusta Varela Aranha
language : pt-BR
Publisher: Editora Dialética
Release Date : 2022-08-24
A Penalidade Pecuni Ria No Direito Tribut Rio Brasileiro written by Flora Augusta Varela Aranha and has been published by Editora Dialética this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-24 with Law categories.
Este livro é fruto da minha tese de doutorado, que se debruçou sobre a investigação de aspectos relevantes em torno da penalidade pecuniária na relação jurídico-tributária e seus desdobramentos no sistema jurídico brasileiro.
Ecie 2021 16th European Conference On Innovation And Entrepreneurship Vol 1
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Author : Dr Florinda Matos
language : en
Publisher: Academic Conferences limited
Release Date : 2021-09-16
Ecie 2021 16th European Conference On Innovation And Entrepreneurship Vol 1 written by Dr Florinda Matos and has been published by Academic Conferences limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-16 with Business & Economics categories.
These proceedings represent the work of contributors to the 16th European Conference on Innovation and Entrepreneurship (ECIE 2021), hosted by ISCTE Business School, Instituto Universitário de Lisboa, Portugal on 16-17 September 2021. The Conference Chair is Dr. Florinda Matos and the Programme Co-Chairs are Prof Maria de Fátima Ferreiro, Prof Álvaro Rosoi and Prof Isabel Salavisa all from Instituto Universitário de Lisboa, Portugal. ECIE is a well-established event on the academic research calendar and now in its 16th year, the key aim remains the opportunity for participants to share ideas and meet the people who hold them. The conference was due to be held at Instituto Universitário de Lisboa, Portugal, but due to the global Covid-19 pandemic it was moved online to be held as a virtual event. The scope of papers will ensure an interesting two days. The subjects covered illustrate the wide range of topics that fall into this important and ever-growing area of research. The keynote presentation is given by Soumodip Sarkar, Vice-Rector, from University of Évora, Portugal on the topic of Social Intelligence. The second day of the conference will open with an address by Professor Vittorio Loreto, Sapienza University of Rome, Italy, who will talk about Exploring the adjacent possible: play, anticipation, surprise.
Direito Tribut Rio
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Author : Jorge Henrique Sousa Frota
language : pt-BR
Publisher: Clube de Autores
Release Date : 2019-07-19
Direito Tribut Rio written by Jorge Henrique Sousa Frota and has been published by Clube de Autores this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-19 with Education categories.
O livro “DIREITO TRIBUTÁRIO: Conceitos e questões comentadas em concursos de contabilidade” possui como objetivo ser um guia seguro para o estudante de contabilidade, contador e contabilista no seu preparo para o ingresso na Administração Pública via concurso. Os conceitos presentes na obra, são os mais corriqueiros nos concursos em Direito Tributário, e foram retirados a partir da resolução de questões ao longo dos anos, especialmente naquelas provas, onde o cargo é privativo do contador e/ou contabilista. O respectivo livro possui o mesmo raciocínio das obras já publicadas pelo autor, quais sejam: : “Exame da ordem em direito tributário: Guia completo” e “Exame da ordem em direito tributário: Guia prático”, inclusive como bônus para o estudante que adquirir o opúsculo, foi inserido na parte 03, todas as questões em direito tributário (comentadas) dos exames unificados da OAB, desde que o mesmo se tornou unificado.