Tuir 2018
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Tuir 2018
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Author :
language : it
Publisher:
Release Date : 2018
Tuir 2018 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Business & Economics categories.
The Concept Of Permanent Establishment In The Insurance Business
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Author : Daniele Frescurato
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-04-22
The Concept Of Permanent Establishment In The Insurance Business written by Daniele Frescurato 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 2021-04-22 with Law categories.
siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.
Tuir 2018
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Author : Marino Longoni
language : it
Publisher: Class Editori
Release Date : 2018-04-04
Tuir 2018 written by Marino Longoni and has been published by Class Editori this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-04 with Law categories.
Il testo Unico delle Imposte sui Redditi delle persone fisiche e delle società (dpr 917/86), aggiornato al 1 gennaio 2018. Con tutta la normativa vigente, le norme complementari, le note di aggiornamento, la prassi e la giurisprudenza. p.p1 {margin: 0.0px 0.0px 0.0px 0.0px; font: 11.0px Calibri}
International Tax Law In The Italian Legal System
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Author : Roberto Baggio
language : en
Publisher: CEDAM
Release Date : 2023-08-08
International Tax Law In The Italian Legal System written by Roberto Baggio and has been published by CEDAM this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-08 with Law categories.
This first English-language edition of International Tax Law in the Italian Legal System, is intended for students of university courses taught in English and for professionals, companies, teachers, and operators in general who, both in Italy and abroad, for various reasons (work, business, study, research) need an easy-to-use English-language tool to understand the Italian tax regulations governing transnational relations and phenomena. The volume provides a treatment of the key topics in international tax and examines international taxation through the prism of Italian domestic law. The book is divided into two parts. The first provides a systematic overview of the sources of international tax law and their interpretation, including a specific review of the main aspects of European tax law. The second part analyses the domestic rules concerning the taxation of the income of residents and non-residents, the domestic rules to combat international tax avoidance and evasion, the territoriality of VAT and the taxation of international trade for the purposes of this tax, and finally the main institutions of customs law.
Dichiarazione Dei Redditi 2020 Societ Di Persone Di Capitali Imprese Individuali 2020
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Author : Andrea Cirrincione
language : it
Publisher: Gruppo 24 Ore
Release Date : 2020-07-01T00:00:00+02:00
Dichiarazione Dei Redditi 2020 Societ Di Persone Di Capitali Imprese Individuali 2020 written by Andrea Cirrincione 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 2020-07-01T00:00:00+02:00 with Business & Economics categories.
Il volume si propone di guidare il lettore nella compilazione della dichiarazione dei redditi dei soggetti titolari di Partita Iva quali: - società di capitali ed enti commerciali; - società di persone e soggetti assimilati; - persone fisiche con attività d'impresa o di lavoro autonomo. L'Autore descrive gli adempimenti correlati alla presentazione della dichiarazione e le modalità di compilazione della stessa, con un'analisi dettagliata dei singoli righi dei quadri che la compongono. Per ciascun quadro è presente un riassunto introduttivo della materia di riferimento, con l'evidenziazione delle novità intervenute, sia legislative sia di prassi. La guida è arricchita da un'ampia casistica, da numerosi esempi pratici di compilazione e da schemi riassuntivi. Arricchito dal servizio "Carta cliccabile", la nuova funzionalità dell'app "Assistente24" che consente un accesso immediato ai contenuti digitali del volume cartaceo.
Redditi 2020 Societ Di Capitali E Societ Di Persone
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Author : Pierpaolo Ceroli
language : it
Publisher: Gruppo 24 Ore
Release Date : 2020-05-14T00:00:00+02:00
Redditi 2020 Societ Di Capitali E Societ Di Persone written by Pierpaolo Ceroli 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 2020-05-14T00:00:00+02:00 with Business & Economics categories.
La Guida del Sole 24 Ore analizza tutti gli aspetti legati alle novità di compilazione dei modelli fiscali derivanti dalle modifiche normative intervenute nel corso del periodo d'imposta 2019 (accesso al patent box, deducibilità degli interessi passivi, imposta in uscita ecc.) e l'impatto di quelle emanate al fine di fronteggiare l'emergenza Covid-19 sulle modalità di determinazione dell'imposta.
Guida Pratica Fiscale Testo Unico Imposte Sui Redditi 2024
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Author : Ezio Gobbi
language : it
Publisher: Gruppo 24 Ore
Release Date : 2024-05-21T10:30:00+02:00
Guida Pratica Fiscale Testo Unico Imposte Sui Redditi 2024 written by Ezio Gobbi 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 2024-05-21T10:30:00+02:00 with Business & Economics categories.
Il Testo Unico delle Imposte sui Redditi, aggiornato con le novità apportate dalla Legge di bilancio 2024 (L. 213/2023) in tema di bonus e crediti d’imposta per privati e imprese, è commentato articolo per articolo con rimandi a prassi e giurisprudenza. Un commento autorevole alla disciplina delle imposte sul reddito ed ai riflessi in materia di accertamento, ritenute d’imposta, agevolazioni. In questa edizione sono illustrati, oltre ai principi della legge-delega al Governo per la riforma fiscale (L. 111/2023), le aliquote Irpef per il 2024 (D.Lgs. 216/2023), le nuove definizioni di residenza fiscale dal decreto sulla fiscalità internazionale (D.Lgs. 209/2023) e di giovane imprenditore agricolo (L. 36/2024), il regime agevolato a favore dei lavoratori impatriati, i crediti d’imposta per le imprese e la generalità dei contribuenti, l’istituto del concordato preventivo biennale per i titolari di reddito di impresa e di lavoro autonomo (D.Lgs. 13/2024).
Permanent Establishments
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Author : Ekkehart Reimer
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2018-06-07
Permanent Establishments written by Ekkehart Reimer 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 2018-06-07 with Law categories.
Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. Groundbreaking developments have reshaped the face of the classical PE concept during the year 2017. Following action item no. 7 of the Anti-BEPS efforts of G20 and OECD, the OECD has presented the Multilateral Instrument (MLI) on Base Erosion and Profit Shifting in June 2017. Based on the MLI as well as earlier drafts, Article 5 of the OECD Model Tax Convention and the Official Commentary have been amended in November 2017. Similarly, Article 7 of the OECD Model Tax Convention on the allocation of income in PE situations is influenced by the October 2015 OECD BEPS proposals. This academically rigorous yet thoroughly practical work provides comprehensive guidance on a variety of complex PE issues. Its initial chapters analyse the latest OECD and EU developments in the context of Articles 5 and 7 of the OECD Model Tax Convention. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. Contributors: Fabrizio Acerbis, Maret Ansperi, Yumiko Arai, Ákos Burján, Anna Berglund, Peter Collins, Mike Cooper, David Cuellar, Veronika Daurer, Frank Feng, Mikhail Filinov, Sandra Fleurier, Jose Antonio Gonzalez, Herbert Greinecker, Søren Jesper Hansen, Lars Ellegård Holst, Mauricio Hurtado, Martin Jann, Renaud Jouffroy, David Lermer, Peter Lindblad, Iren Lipre, Jessica Ma, Anna Mallol, Dennis Matthijs, Hamish McElwee, Kunal Mehta, Osman Mollagee, Matthew Mui, Ramón Mullerat, Luis Felipe Muñoz, Stephen Nauheim, Francesco Nuzzolo, Yoshiyasu Okada, Marianne Orell, Oren Penn, Martin Poulsen, Lene Munk Rasmussen, Ekkehart Reimer, Daniel Rinke, Stefan Schmid, Mathias Schreiber, Vishal J. Shah, Smit Sheth, Tom Stuer, Maarten Temmerman, Eszter Turcsik, Hein Vermeulen, Huili Wang, Sonia Watson, Ciska Wisman, Raymond Wong & Alan Yam.
Corporate Taxation Group Debt Funding And Base Erosion
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Author : Gianluigi Bizioli
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-02-07
Corporate Taxation Group Debt Funding And Base Erosion written by Gianluigi Bizioli 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 2020-02-07 with Law categories.
The EU’s Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of an interest limitation rule. This timely book, the first in-depth analysis of the features and implications of the directive, provides insightful and practical discussions by experts from around Europe on the crucial interactions of the ATAD with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms. Specific issues and topics covered include the following: relation with the OECD’s Base Erosion and Profit Sharing project (BEPS) and the EU’s Common Corporate Tax Base initiative; technical subjects relating to corporate taxation and debt funding; problems caused by the diametrically opposite tax treatment of debt and equity within a group of companies; exclusion clauses for interest expenses; and interplay between interest limitation rules and anti-hybrid rules. A comparative analysis of implementation issues in four leading Member States—Germany, Italy, Spain and The Netherlands—as well as a global general survey with regard to interest limitation rules allow readers to assess the particular complexities associated to the implementation of the ATAD. This matchless commentary by leading European tax law academics and practitioners on an important and much-debated item of EU legislation gives practitioners, enterprises and tax authorities an early opportunity to understand the practical effects of the directive in the various Member States.
Redditi Pf 2020
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Author : Luisa Miletta
language : it
Publisher: Gruppo 24 Ore
Release Date : 2020-06-24T00:00:00+02:00
Redditi Pf 2020 written by Luisa Miletta 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 2020-06-24T00:00:00+02:00 with Business & Economics categories.
La rivista, dedicata al modello Redditi PF, si pone l'obiettivo di essere un utile strumento per chi volesse una panoramica sintetica delle novità relative alla fiscalità riservata alle persone fisiche. Vengono riepilogati anche i termini e le modalità di presentazione e di correzione della dichiarazione, in definitiva una guida completa sui nuovi modelli dichiarativi.
