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Fiscalit Des Associations 4e Dition


Fiscalit Des Associations 4e Dition
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Fiscalit Des Associations 4e Dition


Fiscalit Des Associations 4e Dition
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Author : Alexis Becquart
language : fr
Publisher: Editis - Interforum
Release Date : 2022-12-13

Fiscalit Des Associations 4e Dition written by Alexis Becquart and has been published by Editis - Interforum this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-13 with Law categories.


Dans quel cas une association doit-elle payer des impôts (ventes de biens ou de services, manifestations occasionnelles, activités commerciales...) ? À quelles exonérations a-t-elle droit ? Doit-elle sectoriser ses activités en interne, ou les filialiser ? Quels sont les régimes spécifiques ? Depuis 15 ans et la parution de l'instruction fiscale du 18 décembre 2006, la fiscalité des organismes sans but lucratif a considérablement évolué, tant en ce qui concerne les spécificités propres à ce secteur que certaines règles plus générales (en matière de TVA notamment) mais qui s'appliquent aussi aux activités associatives. À jour des textes les plus récents, et particulièrement des actualisations du BOFIP (rescrits fiscaux...) ainsi que des jurisprudences novatrices, ce guide reprend l'ensemble des règles spécifiques applicables aux organismes sans but lucratif, accompagnées d'exemples concrets et cas pratiques.



The Welfare State S Other Crisis


The Welfare State S Other Crisis
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Author : Claire Frances Ullman
language : en
Publisher: Indiana University Press
Release Date : 1998

The Welfare State S Other Crisis written by Claire Frances Ullman and has been published by Indiana University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with France categories.


While most observers have equated privatization with a conservative assault on the welfare state, Claire F. Ullman demonstrates that such was not the case in France. There, delegation to nonprofits was motivated by the desire to increase the state's ability to achieve progressive social goals, including enabling welfare programs to reach more of the disadvantaged. Elites sought to recruit nonprofit organizations as partners not to roll back the state, but to bolster and extend its power. Ullman suggests that the western welfare state's new reliance on nonprofit organizations should be re-evaluated in light of the French case.



Strat Gie Et Conomie Des Changes Internationaux


Strat Gie Et Conomie Des Changes Internationaux
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Author : Pierre Prissert
language : fr
Publisher: FeniXX
Release Date : 1992-12-31T23:00:00+01:00

Strat Gie Et Conomie Des Changes Internationaux written by Pierre Prissert and has been published by FeniXX this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-12-31T23:00:00+01:00 with Business & Economics categories.


Présente les tendances et les développements contemporains des transactions internationales, leurs caractéristiques particulières et leurs problèmes spécifiques liés à leurs implications économiques, monétaires, sociales ou humaines. « Copyright Electre »



Private Funds Public Purpose


Private Funds Public Purpose
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Author : Helmut K. Anheier
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-11-11

Private Funds Public Purpose written by Helmut K. Anheier and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-11 with Business & Economics categories.


Comparative information detailing the cultural, legal and historical environments of foundations in international settings has been scarce - until now. Written by scholars from six countries, this text covers philanthropic foundations in the world's busiest commercial centers - the U.S. and Eastern and Western Europe. It reports on the structures and mindsets that shape foundations' gift giving, and discusses different aspects of foundation management. Case studies of the French and Italian foundation communities and a comparative legal chapter are especially notable.



Freedom Of Association


Freedom Of Association
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Author : Council of Europe
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 1994-10-13

Freedom Of Association written by Council of Europe and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-10-13 with Political Science categories.


The seminar on 'Freedom of Association' was held in Reykjavik (Iceland) from 26 to 28 August 1993. It was organised by the Directorate of Human Rights of the Council of Europe in cooperation with the Ministry of Justice of Iceland, and dealt with the following four themes: freedom of association and political democracy; freedom of association and civil society; freedom of association and social democracy; freedom to form and join or not to join trade unions. Written communications were presented on the following subjects: case law of Article 11 of the European Convention on Human Rights, freedom of association and the freedom of associations, freedom of association of immigrants in Europe, freedom of association and public service and freedom of association, labour law and the needs of a democratic society. About one hundred personalities took part: representatives of governments of member States, representatives of non-governmental organisations, members of the European Commission and Court of Human Rights, professors and other interested persons from Central, Western and Eastern Europe competent in the fields covered by the themes of the Seminar. This publication contains the Proceedings of the Seminar: the official speeches made at the opening ceremony, the reports and written communications, the interventions, the final report and the list of participants. Le Séminaire sur la 'Liberté d'association' a eu lieu à Reykjavik (Islande) du 26 au 28 août 1993. Il a été organisé par la Direction des Droits de l'Homme du Conseil de l'Europe en collaboration avec le Ministère de la Justice de l'Islande. Les travaux du Séminaire de Reykjavik ont été axés sur les quatre thèmes suivants: liberté d'association et démocratie politique; liberté des associations et société civile; liberté d'association et démocratie sociale; liberté de fonder avec d'autres des syndicats et de s'y affilier. Des communications écrites ont été présentées sur les questions suivantes: jurisprudence de l'Article 11 de la Convention européenne des Droits de l'Homme, liberté d'association et libertés des associations, liberté d'association des immigrés en Europe, liberté d'association et fonction publique et liberté d'association, droit du travail et les besoins d'une société démocratique. Une centaine de personnalités y ont participé: représentants de gouvernements des pays membres et d'organisations non gouvernementales, membres de la Commission et de la Cour européennes des Droits de l'Homme, personnalités du monde académique et autres personnalités de l'Europe occidentale, centrale et orientale compétentes dans les secteurs concernés par les thèmes du Séminaire. La présente publication contient les actes du Séminaire: les allocutions officielles faites lors de la cérémonie d'ouverture, les rapports et communications écrites présentés, les interventions, le rapport final et la liste des participants.



Nonprofit Organizations


Nonprofit Organizations
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Author : Helmut K. Anheier
language : en
Publisher: Routledge
Release Date : 2014-04-16

Nonprofit Organizations written by Helmut K. Anheier and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-04-16 with Business & Economics categories.


In this new edition of his popular textbook, Nonprofit Organizations: Theory, Management, Policy, Helmut K. Anheier has fully updated, revised and expanded his comprehensive introduction to this field. The text takes on an international and comparative dimensions perspective, detailing the background and concepts behind these organizations and examining relevant theories and central issues. Anheier covers the full range of nonprofit organizations – service providers, membership organizations, foundations, community groups – in different fields, such as arts and culture, social services and education. He introduces central terms such as philanthropy, charity, community, social entrepreneurship, social investment, public good and civil society, whilst explaining how the field spills over from public management, through nonprofit management and public administration. The previous edition won the Best Book Award at the American Academy of Management in 2006. Nonprofit Organizations: Theory, Management, Policy is an ideal resource for students on undergraduate and postgraduate courses in both Europe and North America.



Canadiana


Canadiana
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Author :
language : en
Publisher:
Release Date : 1991

Canadiana written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Canada categories.




Late Antiquity In Contemporary Debate


Late Antiquity In Contemporary Debate
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Author : Rita Lizzi Testa
language : en
Publisher: Cambridge Scholars Publishing
Release Date : 2017-03-07

Late Antiquity In Contemporary Debate written by Rita Lizzi Testa and has been published by Cambridge Scholars Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-07 with History categories.


Late Antiquity, once known only as the period of protracted decline in the ancient world (Bas-Empire), has now become a major research area. In recent years, a wide-ranging historiographic debate on Late Antiquity has also begun. Replacing Gibbon’s categories of decline and decadence with those of continuity and transformation has not only brought to the fore the concept of the Late Roman period, but has made the alleged hiatus between the Roman, Byzantine and Mediaeval ages less important, while also driving to the margins the question of the end of the Roman Empire. This has broadened the scope of research on Late Antiquity enormously and made the issue of periodization of crucial significance. The resulting debate has escaped the confines of Europe and now embraces almost all historiographic cultures around the world. This book sheds new light on this debate, collecting papers given at the 22nd International Congress of Historical Sciences (CISH/ICHS) in Jinan, China. They recall key moments of the discovery of the world of Late Antiquity, and show how it is possible to reach a definition of an age, analysing different sectors of history, using disparate sources, and with the guidance of very varied interpretative models.



Efficient Transport Taxes And Charges


Efficient Transport Taxes And Charges
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Author : European Conference of Ministers of Transport
language : en
Publisher: OECD Publishing
Release Date : 2001-01-16

Efficient Transport Taxes And Charges written by European Conference of Ministers of Transport and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-01-16 with categories.


This book provides a framework for international comparisons of taxes and charges in transport and discusses the economic principles for efficient systems of taxation.



The Politics Of Development In Morocco


The Politics Of Development In Morocco
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Author : Sylvia I. Bergh
language : en
Publisher: Bloomsbury Publishing
Release Date : 2017-01-30

The Politics Of Development In Morocco written by Sylvia I. Bergh and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-30 with Political Science categories.


Since the mid-1990s, Morocco has sought to present itself as a model of genuine and gradual reform, with decentralisation as a key tenet of this. Here, Sylvia Bergh investigates the dynamics of popular participation and local governance, testing the extent to which the current structure builds local capacity, or whether it is, in fact, a tool for 'soft' state control. She narrates the realities of local administration and civil society to shed critical light on questions of democratic transition in North Africa. Her assessment of decentralisation and participatory development projects in rural Morocco, and the legal and policy frameworks in which they operate, leads to the conclusion that they have generally not yet led to an expansion of a civil society able to build local capacity or enhance bottom-up empowerment. Grounded in an approach of the 'anthropology of policy', this book makes an important contribution to literature on the democratisation, development and governance in North Africa.