Gli Immobili Nel Reddito D Impresa Soggetti Irpef E Ires Aspetti Contabili Irap Operazioni Straordinarie Agevolazioni
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Gli Immobili Nel Reddito D Impresa Soggetti Irpef E Ires Aspetti Contabili Irap Operazioni Straordinarie Agevolazioni
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Author : Roberto Belotti
language : it
Publisher:
Release Date : 2014
Gli Immobili Nel Reddito D Impresa Soggetti Irpef E Ires Aspetti Contabili Irap Operazioni Straordinarie Agevolazioni written by Roberto Belotti and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Business & Economics categories.
Gli Immobili Nel Reddito D Impresa
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Author : Roberto Belotti e Laura Bertozzi
language : it
Publisher: IPSOA
Release Date : 2014-09-01
Gli Immobili Nel Reddito D Impresa written by Roberto Belotti e Laura Bertozzi and has been published by IPSOA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-01 with Business & Economics categories.
Il volume affronta le diverse problematiche riguardanti il concorso degli immobili alla formazione del reddito d’impresa, partendo dall’esame degli aspetti fiscali delle rendite catastali e proseguendo con quello della disciplina civilistica, contabile e fiscale. Nel corso di tale analisi viene ricostruito puntualmente il complesso sistema normativo, dando conto delle prese di posizione della prassi, della giurisprudenza e della dottrina e proponendo la soluzione delle più rilevanti questioni che si pongono al riguardo. Nel testo sono esaminate anche le modalità di rappresentazione contabile delle componenti relative agli immobili, al fine di evidenziare le differenze rispetto alla disciplina fiscale. Nell’ambito della disamina delle questioni che si pongono in sede di determinazione del reddito d’impresa sono state distintamente affrontate quelle relative alle società commerciali e agli imprenditori individuali. Sono esaminate anche alcune problematiche specifiche, concernenti il regime della participation exemption per le società immobiliari e le conseguenze delle diverse tipologie di operazioni di carattere straordinario, quali la cessione e il conferimento di azienda, la fusione, la scissione e la liquidazione. Il testo non analizza soltanto la disciplina del reddito d’impresa ma anche quella dell’imposta regionale sulle attività produttive e viene trattato anche il regime della detrazione d’imposta spettante anche alle imprese in relazione agli interventi di ristrutturazione edilizia e di riqualificazione energetica degli edifici. STRUTTURA 1. L'accertamento della proprietà immobiliare 2. Gli immobili nel reddito d’impresa 3. Gli immobili relativi all’impresa individuale 4. Gli immobili appartenenti alle società commerciali 5. La rappresentazione nel bilancio d'esercizio 6. Le partecipazioni nelle società immobiliari 7. La tassazione degli immobili nelle operazioni straordinarie 8. I riflessi sull'imposta regionale sulle attività produttive 9. La detrazione d'imposta per gli interventi di riqualificazione energetica degli edifici esistenti
Tax Law Design And Drafting Volume 1
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Author : Mr.Victor Thuronyi
language : en
Publisher: International Monetary Fund
Release Date : 1996-08-23
Tax Law Design And Drafting Volume 1 written by Mr.Victor Thuronyi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-08-23 with Business & Economics categories.
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Oecd Tax Policy Studies Tax Policy Reform And Economic Growth
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2010-11-03
Oecd Tax Policy Studies Tax Policy Reform And Economic Growth 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 2010-11-03 with categories.
This report investigates how tax structures can best be designed to support GDP per capita growth.
Making Work Pay
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Author : Bruce D. Meyer
language : en
Publisher: Russell Sage Foundation
Release Date : 2002-01-10
Making Work Pay written by Bruce D. Meyer and has been published by Russell Sage Foundation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-01-10 with Business & Economics categories.
Since its inception under President Ford in 1975, the Earned Income Tax Credit (EITC) has become the largest antipoverty program for the non-elderly in the United States. In 1998, more than nineteen million families received EITC payments, and the program lifted over four million Americans above the poverty line. Despite the rapid growth of the EITC throughout the 1990s, little has been written about how the program works or how it affects low-income families. Making Work Pay provides the first full-scale examination of the EITC, exploring its effects on income distribution, poverty, work, and marriage. Making Work Pay opens with a history of the EITC—its emergence in the 1970s as a pro-work, low-cost antipoverty program and its expansion through the 1980s and 1990s. The central chapters in the volume look at the substantial impact of the EITC on work incentives in recent years and show that the program, in combination with welfare reform and a strong economy, has led to an unprecedented increase in the employment of single mothers. In one study, researchers conclude that the EITC—with its stipulation that one family member be a wage earner—was the most important change in work incentives for single mothers between 1984 and 1996, a period when the employment rate of single mothers rose sharply. Several chapters outline proposals for reforming the program, addressing the concerns by policymakers about the work disincentives that rise as benefits fall with increasing income. Finally, Making Work Pay examines how EITC recipients view the credit and what they do with it once they get it. The contributors find that not only does EITC's lump-sum payment increase consumption but it also allows recipients to make changes in economic status. Many families use the end-of-the-year payment as a form of forced savings, enabling them to save for home improvement, a new car, or other purchases to improve their lives, and providing the extra economic cushion needed to move beyond mere day-to-day survival. Comprehensive in scope, Making Work Pay is an indispensable resource for policymakers, administrators, and researchers seeking to understand the ramifications of the country's largest programs for aiding the working poor.
Basketball Anatomy
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Author : Cole, Brian
language : en
Publisher: Human Kinetics
Release Date : 2015-07-31
Basketball Anatomy written by Cole, Brian and has been published by Human Kinetics this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-31 with Sports & Recreation categories.
Basketball Anatomy
General Presentation And Disclosures
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Author : IFRS
language : en
Publisher:
Release Date : 2019
General Presentation And Disclosures written by IFRS and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Building Smart Nonprofits
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Author : David J. O'Brien
language : en
Publisher: Rowman & Littlefield
Release Date : 2020-08-15
Building Smart Nonprofits written by David J. O'Brien and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-15 with Business & Economics categories.
Best practices for nonprofits for long-term success in a rapidly changing world. Building Smart Nonprofits: A Roadmap for Mission Success is a handbook of best practices nonprofits can use to improve sustainability - a book of knowledge and know-how distilled from interviews with over 60 industry leaders who are in the nonprofit trenches every day—as executives, leaders, board members, funders, publishers, and service providers. David J. O’Brien and Matthew D. Craig provide real-life examples of nonprofits deploying best practices and emerging industry trends – such as the rise of socially conscious investing – to position their organizations for the long term. Topics include, among others, funding models, impact investing, compensation, strategic restructuring, leadership, full-cost grantmaking, program evaluation, storytelling, and financing. Readers learn how to best position their non-profit organization for a sustainable and long-term future.
God Found The Smartest Men Made Them Aerospace Engineers
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Author : Heavenlyjoy Xmas Gifts
language : en
Publisher:
Release Date : 2019-11-29
God Found The Smartest Men Made Them Aerospace Engineers written by Heavenlyjoy Xmas Gifts and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-29 with categories.
Wondering what kind of fun gift to choose for Christma, birthday, mothers day etc, for someone close to you? Try this gift. This is a perfect blank, lined journal for men, women, and children. Great for taking down notes, reminders, and crafting to-do lists. Also a great creativity gift for decoration or for a notebook for school or office! This novelty journal includes Beautiful matte-finished cover Fresh white paper 120 pages 6x9 inch format We have even more wonderful titles that you'll enjoy! Be sure to click on the author name for other great journal ideas.
Must Corporate Income Be Taxed Twice
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Author : Charles E. Maclure (Jr.)
language : en
Publisher:
Release Date : 1979
Must Corporate Income Be Taxed Twice written by Charles E. Maclure (Jr.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Business enterprises categories.
Conference report on arguments for and against the integration of corporation tax with income tax, ie. The elimination of double taxation, in the USA - compares tax systems in Western European countries and Canada with respect to tax integration, considers aspects of fiscal administration and tax preferences, and examines the status of organizations which have tax exemption as well as the effects on multinational enterprise capital flows, etc. Glossary, list of participants, references and statistical tables. Conference held in Washington 1977 October 13 and 14.