Elusione Fiscale E Abuso Del Diritto L Aggiramento Degli Obblighi Impositivi Tra Legittimo Risparmio Ed Evasione Fiscale
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Elusione Fiscale E Abuso Del Diritto L Aggiramento Degli Obblighi Impositivi Tra Legittimo Risparmio Ed Evasione Fiscale
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Author : Giovambattista Palumbo
language : it
Publisher:
Release Date : 2012
Elusione Fiscale E Abuso Del Diritto L Aggiramento Degli Obblighi Impositivi Tra Legittimo Risparmio Ed Evasione Fiscale written by Giovambattista Palumbo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Law categories.
Elusione Fiscale E Abuso Del Diritto Prospettive Future Tra Luci Ed Ombre
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Author : Daniele Tulliani
language : en
Publisher: Lulu.com
Release Date : 2013-10
Elusione Fiscale E Abuso Del Diritto Prospettive Future Tra Luci Ed Ombre written by Daniele Tulliani and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10 with Law categories.
La sentenza Dolce & Gabbana del 2012 segna un'importante cambio di tendenza della Giurisprudenza in merito alla rilevanza penale dell'elusione fiscale e più in generale dell'abuso del diritto. Il presente trattato, dopo aver analizzato la nascita e gli sviluppi del concetto di elusione fiscale e di abuso del diritto, si concentra sull'esperienza italiana, soffermandosi in particolare sui modi in cui la nostra Giurisprudenza ha recepito nel corso degli anni gli orientamenti comunitari e come li abbia poi disattesi nel corso del tempo, talvolta senza un'adeguata legittimazione normativa, generando un'ulteriore problema: l'abuso dell'abuso del diritto. In conclusione ci si soffermerà sull'esigenza della positivizzazione di una norma antiabuso in Italia al fine di combattere quell'incertezza del diritto che spesso costituisce discriminante per le decisioni di investimento di operatori italiani e stranieri.
Abuso Del Diritto Ed Elusione Fiscale
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Author : Giuseppe Zizzo
language : it
Publisher: G Giappichelli Editore
Release Date : 2017-02-01
Abuso Del Diritto Ed Elusione Fiscale written by Giuseppe Zizzo and has been published by G Giappichelli Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-01 with Law categories.
Operazioni Straordinarie
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Author : Ceppellini Lugano & Associati
language : it
Publisher: IPSOA
Release Date : 2020-07-07
Operazioni Straordinarie written by Ceppellini Lugano & Associati and has been published by IPSOA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-07 with Law categories.
OPERAZIONI STRAORDINARIE analizza tutti gli elementi di cui bisogna tenere conto nella gestione delle operazioni straordinarie, nonchè i vincoli e le complesse normative da tenere in considerazione per realizzarle. Per ogni operazione vengono analizzati tre diversi aspetti: - contabile - giuridico - fiscale Il volume presenta inoltre i percorsi da seguire per fare confronti ed attuare scelte, anche di convenienza, tra operazioni societarie diverse. La materia è suddivisa in parti logiche: elementi preliminari comuni a tutte le operazioni operazioni sulle aziende operazioni societarie operazioni sulle partecipazioni operazioni sul capitale
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-29
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance 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 2013-07-29 with categories.
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
International Tax Avoidance And Evasion
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Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
language : en
Publisher: Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Release Date : 1987
International Tax Avoidance And Evasion written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and has been published by Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Business & Economics categories.
Compilation of four related studies.
Australian Business Tax Reform In Retrospect And Prospect
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Author : Chris Evans
language : en
Publisher:
Release Date : 2009
Australian Business Tax Reform In Retrospect And Prospect written by Chris Evans and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business enterprises categories.
Your consolidated guide to the latest thinking on tax reform from the industry experts. Australian Business Tax Reform in Retrospect and Prospect is a book collection of papers from the Australian Business Tax Reform in Retrospect & Prospect Colloquium 2009. Papers from leading national and international tax academics and practitioners are accompanied by corresponding commentaries, which address the key points of the papers and their application to the Australian context. Through analysis of local and overseas trends, Australian Business Tax Reform in Retrospect and Prospect provides a comprehensive record of the evolution of the Australian business tax system and what changes may lie ahead. Key issues explored include international tax rules for foreign investments, fiscal federalism, alternative company tax reforms, GST, environmental and resource tax issues, capital income taxation, tax expenditures and taxing small businesses. The only book to capture the current debate on the Australian Government's review of the business tax system, Australian Business Tax Reform in Retrospect and Prospect is an essential resource for practitioners looking at long-term forecasting.
Oecd G20 Base Erosion And Profit Shifting Project Tax Challenges Arising From Digitalisation Interim Report 2018 Inclusive Framework On Beps
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-03-16
Oecd G20 Base Erosion And Profit Shifting Project Tax Challenges Arising From Digitalisation Interim Report 2018 Inclusive Framework On Beps 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 2018-03-16 with categories.
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.
The History Of Tax Avoidance
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Author : Nigel Tutt
language : en
Publisher:
Release Date : 1989
The History Of Tax Avoidance written by Nigel Tutt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Tax evasion categories.
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.