Resultado de la búsqueda
13 búsqueda de la palabra clave 'Tax'
Refinar búsqueda Generar rss de la búsqueda
Link de la búsquedaCompetitiveness, Social Inclusion and Sustainability in a Diverse European Union / Peter Huber ; SpringerLink (Online service) ; Danuse Nerudová ; Petr Rozmahel (2016)
Título : Competitiveness, Social Inclusion and Sustainability in a Diverse European Union : Perspectives from Old and New Member States Tipo de documento: documento electrónico Autores: Peter Huber ; SpringerLink (Online service) ; Danuse Nerudová ; Petr Rozmahel Editorial: Cham : Springer International Publishing Fecha de publicación: 2016 Otro editor: Imprint: Springer Número de páginas: VIII, 212 p. 31 illus., 17 illus. in color Il.: online resource ISBN/ISSN/DL: 978-3-319-17299-6 Idioma : Inglés (eng) Palabras clave: Tax accounting laws Business ethics Sustainable development European Economic Community literature policy growth Economics Growth Policy Integration Ethics Development Taxation/Tax Law Clasificación: 330 Economía en general Resumen: This book brings together the work of researchers in Eastern and Western Europe, who analyze competitiveness, social exclusion and sustainability from a range of perspectives. It examines the key challenges faced by the EU in its efforts to establish a socially inclusive and greener path to growth, and develops policy recommendations to simultaneously achieve the EU 2020 agenda's long-term goals and address the current economic crisis in Europe. Nota de contenido: Introduction -- Patterns of Heterogeneity: The Competitiveness of the EU Countries: Multi-dimensional Cluster Analysis Approach -- Long-Run Heterogeneity Across the EU Countries -- Sustainable Development in the EU -- Policies for Competitiveness, Social Inclusion and Sustainability in the EU: Current Developments in Corporate Social Responsibility in the EU -- The Internationalisation of Small and Medium-Sized Enterprises as a Path to Competitiveness -- Key Aspects of Competitiveness: Focus on European Small and Medium-Sized Enterprises -- Pigouvian Carbon Tax Rate: Can It Help the European Union Achieve Sustainability?- Strategies and Instruments - The Potential for Policy Learning: A Lesson for the Contemporary European Periphery from the Transition Process of the CEE Countries -- Geospatial Infrastructure for European Union Sustainable Development -- Reforming Welfare States En línea: http://dx.doi.org/10.1007/978-3-319-17299-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=42135 Competitiveness, Social Inclusion and Sustainability in a Diverse European Union : Perspectives from Old and New Member States [documento electrónico] / Peter Huber ; SpringerLink (Online service) ; Danuse Nerudová ; Petr Rozmahel . - Cham : Springer International Publishing : Imprint: Springer, 2016 . - VIII, 212 p. 31 illus., 17 illus. in color : online resource.
ISBN : 978-3-319-17299-6
Idioma : Inglés (eng)
Palabras clave: Tax accounting laws Business ethics Sustainable development European Economic Community literature policy growth Economics Growth Policy Integration Ethics Development Taxation/Tax Law Clasificación: 330 Economía en general Resumen: This book brings together the work of researchers in Eastern and Western Europe, who analyze competitiveness, social exclusion and sustainability from a range of perspectives. It examines the key challenges faced by the EU in its efforts to establish a socially inclusive and greener path to growth, and develops policy recommendations to simultaneously achieve the EU 2020 agenda's long-term goals and address the current economic crisis in Europe. Nota de contenido: Introduction -- Patterns of Heterogeneity: The Competitiveness of the EU Countries: Multi-dimensional Cluster Analysis Approach -- Long-Run Heterogeneity Across the EU Countries -- Sustainable Development in the EU -- Policies for Competitiveness, Social Inclusion and Sustainability in the EU: Current Developments in Corporate Social Responsibility in the EU -- The Internationalisation of Small and Medium-Sized Enterprises as a Path to Competitiveness -- Key Aspects of Competitiveness: Focus on European Small and Medium-Sized Enterprises -- Pigouvian Carbon Tax Rate: Can It Help the European Union Achieve Sustainability?- Strategies and Instruments - The Potential for Policy Learning: A Lesson for the Contemporary European Periphery from the Transition Process of the CEE Countries -- Geospatial Infrastructure for European Union Sustainable Development -- Reforming Welfare States En línea: http://dx.doi.org/10.1007/978-3-319-17299-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=42135 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
Título : International Aspects of the US Taxation System Tipo de documento: documento electrónico Autores: Felix I. Lessambo ; SpringerLink (Online service) Editorial: New York : Palgrave Macmillan US Fecha de publicación: 2016 Otro editor: Imprint: Palgrave Macmillan Número de páginas: XXIII, 378 p. 20 illus., 10 illus. in color Il.: online resource ISBN/ISSN/DL: 978-1-349-94935-9 Idioma : Inglés (eng) Palabras clave: Finance Tax accounting laws Finance, Public Business Taxation/Tax Law Clasificación: 330 Economía en general Resumen: This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws Nota de contenido: 1 Overview -- 2 The Underlying Principles of the US Tax System -- 3 US Inbound taxation -- 4 The Split of Tax Jurisdiction: The Source Rules -- 5 The US Taxing Regime of Foreign Taxpayers -- 6 The Branch Profits Tax -- 7 Foreign Investment in Real Property Transaction Act -- 8 The Taxation of Foreign Sovereign in the United States -- 9 The International Tax Treaty Rules -- 10 Foreign Account Tax Compliance Act -- 11 Taxation Regime of Expatriates and Corporate Inversion -- 12 The Investments of US Individuals or Corporations Abroad -- 13 The US Foreign Tax Credit Regime -- 14 The Subpart F Regime -- 15 Taxation of Derivatives -- 16 The Taxation of Foreign Currency -- 17 Domestic International Sales Corporation -- 18 International Outbound Transactions -- 19 Cross-Border Tax Arbitrage -- 20 Base Erosion and Profit Shifting En línea: http://dx.doi.org/10.1057/978-1-349-94935-9 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=42124 International Aspects of the US Taxation System [documento electrónico] / Felix I. Lessambo ; SpringerLink (Online service) . - New York : Palgrave Macmillan US : Imprint: Palgrave Macmillan, 2016 . - XXIII, 378 p. 20 illus., 10 illus. in color : online resource.
ISBN : 978-1-349-94935-9
Idioma : Inglés (eng)
Palabras clave: Finance Tax accounting laws Finance, Public Business Taxation/Tax Law Clasificación: 330 Economía en general Resumen: This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws Nota de contenido: 1 Overview -- 2 The Underlying Principles of the US Tax System -- 3 US Inbound taxation -- 4 The Split of Tax Jurisdiction: The Source Rules -- 5 The US Taxing Regime of Foreign Taxpayers -- 6 The Branch Profits Tax -- 7 Foreign Investment in Real Property Transaction Act -- 8 The Taxation of Foreign Sovereign in the United States -- 9 The International Tax Treaty Rules -- 10 Foreign Account Tax Compliance Act -- 11 Taxation Regime of Expatriates and Corporate Inversion -- 12 The Investments of US Individuals or Corporations Abroad -- 13 The US Foreign Tax Credit Regime -- 14 The Subpart F Regime -- 15 Taxation of Derivatives -- 16 The Taxation of Foreign Currency -- 17 Domestic International Sales Corporation -- 18 International Outbound Transactions -- 19 Cross-Border Tax Arbitrage -- 20 Base Erosion and Profit Shifting En línea: http://dx.doi.org/10.1057/978-1-349-94935-9 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=42124 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
Título : International Company Taxation : An Introduction to the Legal and Economic Principles Tipo de documento: documento electrónico Autores: Schreiber, Ulrich ; SpringerLink (Online service) Editorial: Berlin, Heidelberg : Springer Berlin Heidelberg Fecha de publicación: 2013 Otro editor: Imprint: Springer Colección: Springer Texts in Business and Economics, ISSN 2192-4333 Número de páginas: XVII, 162 p Il.: online resource ISBN/ISSN/DL: 978-3-642-36306-1 Idioma : Inglés (eng) Palabras clave: Business Tax accounting laws Private international law Conflict of International Comparative Public finance Trade and Management Taxation/Tax Law Economic Law, European Financial Law/Fiscal & Foreign Clasificación: 658 Empresas. Organización de empresas Resumen: The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: · Legal structures of international company taxation · International double taxation · Source-based and residence-based income taxation · International investment and profit shifting · International corporate tax planning · International tax planning and European law · Harmonization of corporate taxation in the European Union · International tax planning and tax accounting International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance Nota de contenido: International Company Taxation -- Fundamentals of International Tax Planning -- International Corporate Tax Planning -- International Taxation and European Law -- Corporate Tax Harmonization in the European Union -- International Tax Planning and Accounting for Income Taxes En línea: http://dx.doi.org/10.1007/978-3-642-36306-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36587 International Company Taxation : An Introduction to the Legal and Economic Principles [documento electrónico] / Schreiber, Ulrich ; SpringerLink (Online service) . - Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2013 . - XVII, 162 p : online resource. - (Springer Texts in Business and Economics, ISSN 2192-4333) .
ISBN : 978-3-642-36306-1
Idioma : Inglés (eng)
Palabras clave: Business Tax accounting laws Private international law Conflict of International Comparative Public finance Trade and Management Taxation/Tax Law Economic Law, European Financial Law/Fiscal & Foreign Clasificación: 658 Empresas. Organización de empresas Resumen: The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: · Legal structures of international company taxation · International double taxation · Source-based and residence-based income taxation · International investment and profit shifting · International corporate tax planning · International tax planning and European law · Harmonization of corporate taxation in the European Union · International tax planning and tax accounting International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance Nota de contenido: International Company Taxation -- Fundamentals of International Tax Planning -- International Corporate Tax Planning -- International Taxation and European Law -- Corporate Tax Harmonization in the European Union -- International Tax Planning and Accounting for Income Taxes En línea: http://dx.doi.org/10.1007/978-3-642-36306-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36587 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
Título : The Effect of Shareholder Taxation on Corporate Ownership Structures Tipo de documento: documento electrónico Autores: Silke Rünger ; SpringerLink (Online service) Editorial: Wiesbaden : Springer Fachmedien Wiesbaden Fecha de publicación: 2014 Otro editor: Imprint: Springer Gabler Colección: Schriften zum Steuer-, Rechnungs- und Prüfungswesen Número de páginas: XXI, 119 p Il.: online resource ISBN/ISSN/DL: 978-3-658-04131-1 Idioma : Inglés (eng) Palabras clave: Business Management science Tax accounting laws Finance and Management, general Taxation/Tax Law Finance, Clasificación: 658 Empresas. Organización de empresas Resumen: Silke Rünger aims at investigating the influence of shareholder taxation on corporate ownership with respect to the level of ownership concentration as well as changes in corporate ownership. The empirical investigations show that shareholder taxes are found to influence both, the level of ownership concentration as well as the divestiture choice of single owners and a change in corporate ownership. Contents The Effect of Shareholder Taxation on Ownership Concentration Empirical Evidence on the Effect of Shareholder Taxation The Effect of Shareholder Taxation on Changes in Ownership German Corporate Capital Gains Taxation German Tax Reform 2001 Target Groups Researchers, students, and practitioners in the field of business administration Author Dr. Silke Rünger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria. The Editors The series Schriften zum Steuer-, Rechnungs- und Prüfungswesen is edited by Lutz Haegert, Theodor Siegel, Ulrich Schreiber, Franz. W. Wagner, and Dietmar Wellisch. Nota de contenido: The Effect of Shareholder Taxation on Ownership Concentration -- Empirical Evidence on the Effect of Shareholder Taxation -- The Effect of Shareholder Taxation on Changes in Ownership.- German Corporate Capital Gains Taxation -- German Tax Reform 2001 En línea: http://dx.doi.org/10.1007/978-3-658-04131-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36243 The Effect of Shareholder Taxation on Corporate Ownership Structures [documento electrónico] / Silke Rünger ; SpringerLink (Online service) . - Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2014 . - XXI, 119 p : online resource. - (Schriften zum Steuer-, Rechnungs- und Prüfungswesen) .
ISBN : 978-3-658-04131-1
Idioma : Inglés (eng)
Palabras clave: Business Management science Tax accounting laws Finance and Management, general Taxation/Tax Law Finance, Clasificación: 658 Empresas. Organización de empresas Resumen: Silke Rünger aims at investigating the influence of shareholder taxation on corporate ownership with respect to the level of ownership concentration as well as changes in corporate ownership. The empirical investigations show that shareholder taxes are found to influence both, the level of ownership concentration as well as the divestiture choice of single owners and a change in corporate ownership. Contents The Effect of Shareholder Taxation on Ownership Concentration Empirical Evidence on the Effect of Shareholder Taxation The Effect of Shareholder Taxation on Changes in Ownership German Corporate Capital Gains Taxation German Tax Reform 2001 Target Groups Researchers, students, and practitioners in the field of business administration Author Dr. Silke Rünger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria. The Editors The series Schriften zum Steuer-, Rechnungs- und Prüfungswesen is edited by Lutz Haegert, Theodor Siegel, Ulrich Schreiber, Franz. W. Wagner, and Dietmar Wellisch. Nota de contenido: The Effect of Shareholder Taxation on Ownership Concentration -- Empirical Evidence on the Effect of Shareholder Taxation -- The Effect of Shareholder Taxation on Changes in Ownership.- German Corporate Capital Gains Taxation -- German Tax Reform 2001 En línea: http://dx.doi.org/10.1007/978-3-658-04131-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36243 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
Título : The New Anti-Money Laundering Law : First Perspectives on the 4th European Union Directive Tipo de documento: documento electrónico Autores: Siclari, Domenico ; SpringerLink (Online service) Editorial: Cham : Springer International Publishing Fecha de publicación: 2016 Otro editor: Imprint: Palgrave Macmillan Número de páginas: VIII, 101 p. 1 illus. in color Il.: online resource ISBN/ISSN/DL: 978-3-319-29099-7 Idioma : Inglés (eng) Palabras clave: Finance Tax accounting laws Europe Politics and government European Union Terrorism Political violence Transnational crime Finance, general Violence Business Taxation/Tax Law Crime Clasificación: 330 Economía en general Resumen: This book introduces and contextualizes the revised and strengthened legislation on the laundering of criminal funds mandated by the European Union on the 20th May 2015. The authors provide fresh and new insight into the EU's fourth directive 2015/849, with a specific focus on topics such as: beneficial ownership and effective transparency, the risk-based approach, the issue of supervision of payment institutions that operate across borders by agents, the new method of risk assessment, tax crimes inclusion in "criminal activity" definition, and the effects of new rules on the gambling sector. The authors present the new laws in the context of their legal genealogy and demonstrate the benefits they bring in raising the standards for anti-money laundering regulation and counter-terrorism financing. The book's comprehensive exploration of this new legislation will appeal to policy-makers, students and academics hoping to understand the changes more clearly. Nota de contenido: 1) Introduction; Domenico Siclari -- 2) AML Following the Risk-Based Approach; Pierpaolo Fratangelo -- 3) Beneficial Ownership and Effective Transparency; Roberto Formisani -- 4) AML and Network of Agents; Domenico Siclari -- 5) Risk Assessment; Pierluigi Tonnara -- 6) Tax Crimes Inclusion in 'Criminal Activity' Definition; Andrea Zaccagna -- 7) The Effects of New Rules on Gambling; Elena Giacone En línea: http://dx.doi.org/10.1007/978-3-319-29099-7 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=42200 The New Anti-Money Laundering Law : First Perspectives on the 4th European Union Directive [documento electrónico] / Siclari, Domenico ; SpringerLink (Online service) . - Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2016 . - VIII, 101 p. 1 illus. in color : online resource.
ISBN : 978-3-319-29099-7
Idioma : Inglés (eng)
Palabras clave: Finance Tax accounting laws Europe Politics and government European Union Terrorism Political violence Transnational crime Finance, general Violence Business Taxation/Tax Law Crime Clasificación: 330 Economía en general Resumen: This book introduces and contextualizes the revised and strengthened legislation on the laundering of criminal funds mandated by the European Union on the 20th May 2015. The authors provide fresh and new insight into the EU's fourth directive 2015/849, with a specific focus on topics such as: beneficial ownership and effective transparency, the risk-based approach, the issue of supervision of payment institutions that operate across borders by agents, the new method of risk assessment, tax crimes inclusion in "criminal activity" definition, and the effects of new rules on the gambling sector. The authors present the new laws in the context of their legal genealogy and demonstrate the benefits they bring in raising the standards for anti-money laundering regulation and counter-terrorism financing. The book's comprehensive exploration of this new legislation will appeal to policy-makers, students and academics hoping to understand the changes more clearly. Nota de contenido: 1) Introduction; Domenico Siclari -- 2) AML Following the Risk-Based Approach; Pierpaolo Fratangelo -- 3) Beneficial Ownership and Effective Transparency; Roberto Formisani -- 4) AML and Network of Agents; Domenico Siclari -- 5) Risk Assessment; Pierluigi Tonnara -- 6) Tax Crimes Inclusion in 'Criminal Activity' Definition; Andrea Zaccagna -- 7) The Effects of New Rules on Gambling; Elena Giacone En línea: http://dx.doi.org/10.1007/978-3-319-29099-7 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=42200 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar Permalink
PermalinkPermalinkPermalinkPermalink
