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Author: Jorge Martinez-Vazquez
Publisher: Edward Elgar Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 584
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Book Description
Provides an analysis of the fiscal reform process experienced in Spain. This work focuses on the political economy of tax reform in Spain, and the fact that political and economic bodies were able to form alliances at key junctures during the process in order to push reforms forward.
Author: Jorge Martinez-Vazquez
Publisher: Edward Elgar Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 584
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Book Description
Provides an analysis of the fiscal reform process experienced in Spain. This work focuses on the political economy of tax reform in Spain, and the fact that political and economic bodies were able to form alliances at key junctures during the process in order to push reforms forward.
Author: Mario Grandinetti
Publisher: Kluwer Law International B.V.
ISBN: 9041167463
Category : Law
Languages : en
Pages : 437
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Book Description
The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.
Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 612
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Book Description
Author: Cámara Nacional de Comercio (Uruguay)
Publisher:
ISBN:
Category :
Languages : en
Pages : 1188
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Book Description
Author: Larry Kreiser
Publisher: Edward Elgar Publishing
ISBN: 178536023X
Category : Law
Languages : en
Pages : 256
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Book Description
Carbon Pricing reflects upon and further develops the ongoing and worthwhile global debate into how to design carbon pricing, as well as how to utilize the financial proceeds in the best possible way for society. Ê The world has recently witnesse
Author: International Bureau of Fiscal Documentation
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 646
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Book Description
Author:
Publisher:
ISBN:
Category : Industries
Languages : en
Pages : 786
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Book Description
Author: España Secretaría de Estado de Hacienda
Publisher:
ISBN:
Category :
Languages : es
Pages : 0
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Book Description
Author: ƒdouard Civel
Publisher: Edward Elgar Publishing
ISBN: 1035340526
Category : Law
Languages : en
Pages : 259
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Book Description
Integrating insights from economics, law and political science, Biodiversity and Climate: Tackling Global Footprints explores the vital connection between environmental preservation and taxation policies within the multifaceted context of climate change. The book fosters a deeper understanding of how taxation can be used to address critical environmental issues, namely ecological destruction and climate change.
Author: Organization of American States. Secretary General
Publisher:
ISBN:
Category :
Languages : en
Pages : 394
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Book Description
