Studio Sulla Funzione E Sul Concetto Di Stabile Organizzazione Nelle Imposte Sul Reddito E Book
DOWNLOAD
Download Studio Sulla Funzione E Sul Concetto Di Stabile Organizzazione Nelle Imposte Sul Reddito E Book PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Studio Sulla Funzione E Sul Concetto Di Stabile Organizzazione Nelle Imposte Sul Reddito E Book book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Studio Sulla Funzione E Sul Concetto Di Stabile Organizzazione Nelle Imposte Sul Reddito E Book
DOWNLOAD
Author : GAFFURI ALBERTO MARIA
language : it
Publisher: G Giappichelli Editore
Release Date : 2021-09-03
Studio Sulla Funzione E Sul Concetto Di Stabile Organizzazione Nelle Imposte Sul Reddito E Book written by GAFFURI ALBERTO MARIA and has been published by G Giappichelli Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-03 with Law categories.
La stabile organizzazione è tuttora (ad eccezione, forse, di alcuni settori d’attività che sfruttano strumenti digitali) il fulcro della tassazione delle imprese fuori dai confini domestici. Essa è l’elemento fondamentale che collega il reddito di un’impresa straniera con il suolo di uno Stato, permettendo a quest’ultimo di assoggettare a tassazione quel reddito. La corretta identificazione di questa struttura è quindi un elemento imprescindibile per l’esatta ripartizione del potere impositivo tra gli ordinamenti nazionali. La questione di che cosa sia precisamente una stabile organizzazione e quali caratteristiche cruciali essa abbia è delicata, complessa e ancor oggi alacremente dibattuta. La stabile organizzazione, inoltre, ha acquisito con passare del tempo anche altre funzioni, oltre a quella tradizionale di elemento di connessione territoriale.
La Stabile Organizzazione Nelle Imposte Sul Reddito
DOWNLOAD
Author : Alberto M. Gaffuri
language : it
Publisher:
Release Date : 2014
La Stabile Organizzazione Nelle Imposte Sul Reddito written by Alberto M. Gaffuri 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.
Stabile Organizzazione Nelle Imposte Sui Redditi La
DOWNLOAD
Author : Paolo Franzoni
language : it
Publisher: EGEA spa
Release Date : 2014-02-10T00:00:00+01:00
Stabile Organizzazione Nelle Imposte Sui Redditi La written by Paolo Franzoni and has been published by EGEA spa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-10T00:00:00+01:00 with Law categories.
l volume illustra la definizione di stabile organizzazione ai fini delle imposte sui redditi, con particolare riguardo alla normativa interna e ai paradigmi internazionali di maggiore diffusione, i Modelli di Convenzione OCSE ed ONU e analizza le ragioni economiche originarie e quelle evolutive poste a fondamento dellŐistituto, ripercorrendone gli sviluppi storici, dalle origini fino ai giorni nostri. LŐesame si focalizza sui testi normativi e sulla loro esegesi e mette a confronto le diverse correnti interpretative e la giurisprudenza prevalente, soffermandosi sulle criticit pi evidenti e sui possibili scenari futuri della materia. Particolare attenzione dedicata alla norma interna e alla sua peculiarit, dettagliatamente esaminata negli aspetti pi problematici. Date le sempre pi emergenti e frequenti esigenze della pratica legale e tributaria, il testo si presta sia all'approfondimento che alla consultazione professionale.
Contributo Allo Studio Della Stabile Organizzazione Nel Sistema Di Imposizione Sul Reddito
DOWNLOAD
Author : Eugenio Della Valle
language : it
Publisher:
Release Date : 2004
Contributo Allo Studio Della Stabile Organizzazione Nel Sistema Di Imposizione Sul Reddito written by Eugenio Della Valle and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with categories.
Libri E Riviste D Italia
DOWNLOAD
Author :
language : it
Publisher:
Release Date : 1957
Libri E Riviste D Italia written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1957 with Bibliography, National categories.
Libri E Riviste
DOWNLOAD
Author :
language : it
Publisher:
Release Date : 1957
Libri E Riviste written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1957 with Italian literature categories.
Tax Challenges Arising From Digitalisation Interim Report 2018
DOWNLOAD
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.
Taxation In European Union
DOWNLOAD
Author : Pietro Boria
language : en
Publisher: Springer
Release Date : 2017-04-04
Taxation In European Union written by Pietro Boria and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-04 with Law categories.
This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
The Attribution Of Profits To Permanent Establishments
DOWNLOAD
Author : Raffaele Russo
language : en
Publisher: IBFD
Release Date : 2005
The Attribution Of Profits To Permanent Establishments written by Raffaele Russo and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business enterprises categories.
"The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of treaty rules and domestic legislations sometimes leads to unacceptable results such as double taxation or double non-taxation. This book compares the tax treatment of cross-border dealings between different parts of the same enterprise in several countries."--Extracted from publisher website on June 29, 2016
Tax Law Design And Drafting Volume 1
DOWNLOAD
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.