Operazioni Straordinarie Aspetti Tributari Ed Economici Profili Di Elusione Fiscale E Valide Ragioni Economiche
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Operazioni Straordinarie Aspetti Tributari Ed Economici Profili Di Elusione Fiscale E Valide Ragioni Economiche
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Author : Lino Matteucci
language : it
Publisher: Maggioli Editore
Release Date : 2010
Operazioni Straordinarie Aspetti Tributari Ed Economici Profili Di Elusione Fiscale E Valide Ragioni Economiche written by Lino Matteucci and has been published by Maggioli Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Law categories.
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.
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.
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.
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.
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.
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.
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
International Tax Law
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Author : Andrea Amatucci
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2012-07-01
International Tax Law written by Andrea Amatucci 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 2012-07-01 with Law categories.
With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence.
