Comptabilité des sociétés et droit fiscal PDF Download

Author: Jean-Marc Buysschaert
Publisher:
ISBN: 9782744606649
Category :
Languages : fr
Pages : 278

View

Book Description

Author: Jean-Marc Buysschaert
Publisher:
ISBN: 9782744603945
Category :
Languages : fr
Pages : 280

View

Book Description

Author: Jean-Marc Buysschaert
Publisher:
ISBN: 9782744602337
Category :
Languages : fr
Pages : 274

View

Book Description

Author: Electre
Publisher:
ISBN: 9782765408468
Category :
Languages : fr
Pages : 1798

View

Book Description

Author: Mario Grandinetti
Publisher: Kluwer Law International B.V.
ISBN: 9041167463
Category : Law
Languages : en
Pages : 437

View

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: International Bureau of Fiscal Documentation
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 586

View

Book Description

Author:
Publisher:
ISBN:
Category : Bibliography
Languages : en
Pages : 296

View

Book Description

Author: Permanent Court of International Justice
Publisher:
ISBN:
Category :
Languages : en
Pages : 496

View

Book Description

Author: Jeremy McBride
Publisher: Council of Europe
ISBN: 928718741X
Category : Political Science
Languages : en
Pages : 529

View

Book Description
A practical tool for legal professionals who wish to strengthen their skills in applying the European Convention on Human Rights and the case law of the European Court of Human Rights in their daily work This is the second and expanded edition of a handbook intended to assist judges, lawyers and prosecutors in taking account of the requirements of the European Convention on Human Rights and its Protocols (“the European Convention”) – and more particularly of the case law of the European Court of Human Rights – when interpreting and applying codes of criminal procedure and comparable or related legislation. It does so by providing extracts from key rulings of the European Court and the former European Commission of Human Rights that have determined applications complaining about one or more violations of the European Convention in the course of the investigation, prosecution and trial of alleged offences, as well as in the course of appellate and various other proceedings linked to the criminal process.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264035869
Category :
Languages : fr
Pages : 562

View

Book Description
This updated and expanded edition of the 1992 Glossaire de l’économie anglais-français contains some 30 000 terms and expressions, covering a wide range of subject areas: economics, statistics, finance and banking, trade, management, accounting, insurance, employment, development and taxation.