La Transmisi N Mortis Causa De La Empresa Familiar An Lisis De La Reducci N De La Base Imponible Del Impuesto De Sucesiones Y Donaciones
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La Transmisi N Mortis Causa De La Empresa Familiar An Lisis De La Reducci N De La Base Imponible Del Impuesto De Sucesiones Y Donaciones
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Author : Davinia Cadenas Osuna
language : es
Publisher: Dykinson
Release Date : 2020-04-13
La Transmisi N Mortis Causa De La Empresa Familiar An Lisis De La Reducci N De La Base Imponible Del Impuesto De Sucesiones Y Donaciones written by Davinia Cadenas Osuna and has been published by Dykinson this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04-13 with Law categories.
El beneficio fiscal objeto de estudio en el presente trabajo hunde sus raíces en la preocupación mostrada en el último cuarto de siglo por las instituciones europeas con relación a la continuidad de las PYMEs (condición que reúnen la mayoría de las empresas familiares en Europa), habida cuenta de que las mismas constituyen el motor de la economía europea y que su supervivencia se ha visto obstaculizada o truncada, en multitud de ocasiones, por la importante carga fiscal a la que quedaba sometida su adquisición cuando la transmisión se producía mortis causa como consecuencia del inevitable cambio intergeneracional en su titularidad que genera el óbito del empresario.
La Transmisi N Mortis Causa De La Empresa Familiar
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Author : Davinia Cadenas Osuna
language : es
Publisher:
Release Date : 2020
La Transmisi N Mortis Causa De La Empresa Familiar written by Davinia Cadenas Osuna and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Beneficios Fiscales En La Empresa Familiar
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Author : Ernest de Aguiar
language : es
Publisher: "la Caixa"
Release Date : 1998
Beneficios Fiscales En La Empresa Familiar written by Ernest de Aguiar and has been published by "la Caixa" this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Family-owned business enterprises categories.
Fiscal Tiers Routledge Revivals
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Author : David King
language : en
Publisher: Routledge
Release Date : 2016-02-05
Fiscal Tiers Routledge Revivals written by David King and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-05 with Business & Economics categories.
First published in 1984. This book brings together and develops the economic theory relating to the design and operation of systems of non-central government — positing major developments in several areas. It considers what functions systems most suitably perform in non-central governments, and their appropriate size and structure. How these authorities might finance themselves — by taxes, charges or loans — is analysed in detail. It also examines the use of grants by higher tiers of government and how such programmes should be designed. Concentrating on contemporary economic concerns, it relates the theory to practice in countries such as Australia, Canada, West Germany, the UK and USA.
L Esprit Du Droit Romain
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Author : Rudolf Von Jhering
language : en
Publisher: Legare Street Press
Release Date : 2022-10-26
L Esprit Du Droit Romain written by Rudolf Von Jhering and has been published by Legare Street Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-26 with History categories.
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Customs Valuation And Transfer Pricing
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Author : Juan Martin Jovanovich
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Customs Valuation And Transfer Pricing written by Juan Martin Jovanovich 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.
Issues of transfer pricing have come to the fore in both international tax and customs regimes. In particular, the problem of how to apply the two systems of valuation to the same transaction is of widespread concern. This well-known book, now in a fully updated second edition, is a problem-solving guide for professionals charged with valuating transactions in their client’s or company’s best interests. Through detailed examination of relevant guidelines, transfer pricing methodologies, and business realities prevailing among multinational enterprises, it offers a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized. Among other essential elements, the author discusses the following in depth: – the OECD Transfer Pricing Guidelines; – the GATT/WTO Customs Valuation Code (GVC) and other valuation rules in key jurisdictions and regional agreements; – the OECD and UN model tax conventions; – the arm’s length principle; – methods, both traditional and new, of determining whether the parties’ relationship in uenced the price; and – additions to and deductions from the customs value. This second edition discusses new developments in the eld, including a chapter on Commentary 23.1 and Case Study 14.1 of the Technical Committee on Customs Valuation of the World Customs Organization (WCO) – the rst international instruments linking transfer pricing and customs valuation. The book concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing year-end adjustments to transaction value would be consistent with Article 1 of the GVC. The book will continue to provide practitioners, customs administrations, and academics with a highly practical analysis of the intersection of transfer pricing and customs valuation. It will be welcomed by customs administrations charged with examining the acceptability of a transaction value xed between related parties and by multinational companies as a truly actionable tool they can use to optimize decision-making as it relates to transfer pricing and customs valuation in a “real world” setting.
Cicero
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Author : Marcus Tullius Cicero
language : en
Publisher:
Release Date : 1895
Cicero written by Marcus Tullius Cicero and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1895 with categories.
Translating Official Documents
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Author : Roberto Mayoral Asensio
language : en
Publisher: Routledge
Release Date : 2014-07-16
Translating Official Documents written by Roberto Mayoral Asensio and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-07-16 with Language Arts & Disciplines categories.
Official translations are generally documents that serve as legally valid instruments. They include anything from certificates of birth, death or marriage through to academic transcripts or legal contracts. This field of translation is now as important as it is fraught with difficulties, for it is only in a few areas that the cultural differences are so acute and the consequences of failure so palpable. In a globalizing world, our official institutions increasingly depend on translations of official documents, but little has been done to elaborate the skills and dilemmas involved. Roberto Mayoral deals with the very practical problems of official translating. He points out the failings of traditional theories in this field and the need for revised concepts such as the virtual document, pragmatic constraints, and risk analysis. He details aspects of the social contexts, ethical norms, translation strategies, different formats, fees, legal formulas, and ways of solving the most frequent problems. Care is taken to address as wide a range of cultural contexts as possible and to stress the active role of the translator. This book is intended as a teaching text for the classroom, for self-learning, or for professionals who want to reflect on their practice. Activities and exercises are suggested for each chapter, and information is included on professional associations and societies across the globe.
Translation And Relevance
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Author : Ernst-August Gutt
language : en
Publisher: Routledge
Release Date : 2014-07-16
Translation And Relevance written by Ernst-August Gutt and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-07-16 with Language Arts & Disciplines categories.
From the outset, this book has evoked strong responses. Its central claim is that given a comprehensive theory of inferential communication, there is no need for a special theory of translation. This has been praised by some as "wise and right" (Dell Hymes) and condemned by others as "astonishing, not to say perverse" (Kirsten Malmkjaer). Gutt's call to move from semiotics to an inferential paradigm of communication remains a challenge for many. The debate continues and so does the demand for the book, resulting in this second edition. There is a 'Postscript' entitled 'A decade later', where the author addresses peer criticism, especially from those involved in the movement of 'translation studies', and attempts to bring out more clearly the unique mandate of translation. New perspectives, such as authenticity, are also introduced. Marginal notes, some tongue-in-cheek, liven up the discussion and new references ensure its currency.
Into Another S Skin Selected Essays In Honour Of Mar A Luisa Da Obeitia
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Author : María José de la Torre Moreno
language : es
Publisher: Mauricio D. Aguilera Linde
Release Date : 2012-02-20
Into Another S Skin Selected Essays In Honour Of Mar A Luisa Da Obeitia written by María José de la Torre Moreno and has been published by Mauricio D. Aguilera Linde this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-02-20 with categories.