Guida Al Reddito D Impresa 4 Regole Specifiche Societ Di Comodo Rapporti Con L Estero


Guida Al Reddito D Impresa 4 Regole Specifiche Societ Di Comodo Rapporti Con L Estero
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Guida Al Reddito D Impresa 4 Regole Specifiche Societ Di Comodo Rapporti Con L Estero


Guida Al Reddito D Impresa 4 Regole Specifiche Societ Di Comodo Rapporti Con L Estero
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Author : Ceppellini Lugano & Associati
language : it
Publisher: Gruppo 24 Ore
Release Date : 2017-06-02T00:00:00+02:00

Guida Al Reddito D Impresa 4 Regole Specifiche Societ Di Comodo Rapporti Con L Estero written by Ceppellini Lugano & Associati and has been published by Gruppo 24 Ore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-02T00:00:00+02:00 with Business & Economics categories.


Il quarto volume della collana si occupa di ipotesi particolari che, pur non riguardando la generalità delle imprese, sono molto diffuse. In primo luogo, sono analizzate le disposizioni in tema di società di comodo, ad oggi il principale corpus normativo posto al di fuori del Tuir. La seconda parte del volume è dedicata alle imprese che hanno rapporti con l'estero e alle norme che prevedono l'imputazione per trasparenza del reddito prodotto all'estero da una partecipata residente in un Paese black list. Inoltre, è presentata una sintetica rassegna delle norme che regolano il credito per le imposte pagate all'estero, nonchè la tassazione delle stabili organizzazioni. Viene considerata, in ultimo, una problematica estremamente attuale ed importante: l'applicazione della disciplina del transfer pricing alle imprese domestiche che hanno rapporti commerciali con società estere dello stesso gruppo.



Guida Al Reddito D Impresa 1 Le Regole Generali Di Determinazione Del Reddito


Guida Al Reddito D Impresa 1 Le Regole Generali Di Determinazione Del Reddito
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Author : Ceppellini Lugano & Associati
language : it
Publisher: Gruppo 24 Ore
Release Date : 2017-05-12T00:00:00+02:00

Guida Al Reddito D Impresa 1 Le Regole Generali Di Determinazione Del Reddito written by Ceppellini Lugano & Associati and has been published by Gruppo 24 Ore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-12T00:00:00+02:00 with Business & Economics categories.


Il primo volume di questa collana è dedicato alle regole generali che devono guidare nell'approccio alla qualificazione e alla determinazione del reddito di impresa. Nella parte iniziale ci si occupa dell'individuazione dei soggetti che lo producono, considerando in particolare quelli sottoposti all'Ires ovvero coloro che devono misurarsi con le problematiche più complesse. I capitoli centrali sono dedicati al criterio di derivazione del reddito imponibile dal risultato civilistico e ai principi di inerenza, competenza e imputazione al conto economico. La parte finale del testo analizza come devono essere individuati i beni facenti parte dell'impresa, come e in che misura il fisco riconosce il costo sostenuto per l'acquisizione di detti beni nonchè le regole da seguire quando il risultato fiscale consiste in una perdita.



Guida Al Reddito D Impresa 6 Le Agevolazioni


Guida Al Reddito D Impresa 6 Le Agevolazioni
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Author : Ceppellini Lugano & Associati
language : it
Publisher: Gruppo 24 Ore
Release Date : 2017-06-09T00:00:00+02:00

Guida Al Reddito D Impresa 6 Le Agevolazioni written by Ceppellini Lugano & Associati and has been published by Gruppo 24 Ore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-09T00:00:00+02:00 with Business & Economics categories.


L'ultimo volume della collana è dedicato ai provvedimenti agevolativi che consentono di ridurre il carico dell'Ires per le società. In alcuni casi si tratta di misure di sistema, in altri di disposizioni temporanee introdotte per favorire comportamenti virtuosi da parte delle imprese. Tra queste, la misura più recente è quella che prevede la maggiorazione degli ammortamenti a fronte degli acquisti di beni materiali nuovi (c.d. super e iperammortamento). Per le imprese che decidono di finanziarsi attraverso il ricorso al capitale proprio è previsto un incentivo definito come "aiuto alla crescita economica" (Ace), le cui caratteristiche essenziali vengono riepilogate nel secondo capitolo del volume. Ampio spazio è riservato anche alla disciplina del patent box, che prevede la detassazione dei proventi derivanti dall'utilizzo di beni immateriali e si traduce in una vera e propria riduzione del reddito imponibile. La parte finale del volume è dedicata agli strumenti di riduzione del carico fiscale utilizzabili in situazioni particolari, primo fra tutti la rivalutazione dei beni aziendali.



Tax Challenges Arising From Digitalisation Interim Report 2018


Tax Challenges Arising From Digitalisation Interim Report 2018
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Author : Collectif
language : en
Publisher: OECD
Release Date : 2018-05-29

Tax Challenges Arising From Digitalisation Interim Report 2018 written by Collectif and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-29 with Business & Economics 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. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.



International Perspectives On Spinal Cord Injury


International Perspectives On Spinal Cord Injury
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Author : World Health Organization
language : en
Publisher: World Health Organization
Release Date : 2013

International Perspectives On Spinal Cord Injury written by World Health Organization and has been published by World Health Organization this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Medical categories.


"Every year between 250 000 and 500 000 people suffer a spinal cord injury, with road traffic crashes, falls and violence as the three leading causes. People with spinal cord injury are two to five times more likely to die prematurely. They also have lower rates of school enrollment and economic participation than people without such injuries. Spinal cord injury has costly consequences for the individual and society, but it is preventable, survivable and need not preclude good health and social inclusion. Ensuring an adequate medical and rehabilitation response, followed by supportive services and accessible environments, can help minimize the disruption to people with spinal cord injury and their families. The aims of International perspectives on spinal cord injury are to: ---assemble and summarize information on spinal cord injury, in particular the epidemiology, services, interventions and policies that are relevant, together with the lived experience of people with spinal cord injury; ---make recommendations for actions based on this evidence that are consistent with the aspirations for people with disabilities as expressed in the Convention on the Rights of Persons with Disabilities.



The Autonomy Of Labour Law


The Autonomy Of Labour Law
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Author : Alan Bogg
language : en
Publisher: Bloomsbury Publishing
Release Date : 2015-03-26

The Autonomy Of Labour Law written by Alan Bogg and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-26 with Law categories.


To what extent is labour law an autonomous field of study? This book is based upon the papers written by a group of leading international scholars on this theme, delivered at a conference to mark Professor Mark Freedland's retirement from his teaching fellowship in Oxford. The chapters explore the boundaries and connections between labour law and other legal disciplines such as company law, competition law, contract law and public law; labour law and legal methodologies such as reflexive governance and comparative law; and labour law and other disciplines such as ethics, economics and political philosophy. In so doing, it represents a cross-section of the most sophisticated current work at the cutting edge of labour law theory.



Basketball Anatomy


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



Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices


Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-04-02

Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices 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 2001-04-02 with categories.


Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.



Building Smart Nonprofits


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.



Role Motivation Theories


Role Motivation Theories
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Author : John B. Miner
language : en
Publisher: Routledge
Release Date : 2008-02-20

Role Motivation Theories written by John B. Miner and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-02-20 with Psychology categories.


Role Motivation Theories is concerned with four types of organisations and what makes them work. The four are not exhaustive of all possible organisational types but they do represent the major forms found in the world today. If we wish to understand organisational functioning in modern society then we need to have substantial insight into these four types of organisations. Drawing upon many years of research, John B. Miner argues that the organisational effectiveness required to produce high levels of productivity results from achieving a state of integration between the type of organizatonal system and the kind of people who fill the key positions in the system. Role Motivation Theores is the most comprehensive and up-to-date treatment of this work available.