Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download L'essentiel du droit fiscal 2010 PDF full book. Access full book title L'essentiel du droit fiscal 2010 by Béatrice Grandguillot. Download full books in PDF and EPUB format.
Book Description
Le contenu du livre : Ce livre présente en 14 chapitres l'ensemble des connaissances nécessaires à la compréhension des règles fiscales qui s'appliquent aux entreprises et aux particuliers. Il donne, en outre, toutes les sommes, tous les barèmes et tous les seuils qu'il faut connaître. Au total, une présentation synthétique, rigoureuse et pratique du Droit fiscal français appplicable en 2010. Le public : Étudiants des filières juridiques ; Etudiants des filières économiques, comptables et de gestion (licence / master CCA) ; Candidats aux examens de l'expertise comptable (DCG et DSCG) ; Professionnels qui souhaitent disposer d'une présentation synthétique et à jour de la matière.
Book Description
Le contenu du livre : Ce livre présente en 14 chapitres l'ensemble des connaissances nécessaires à la compréhension des règles fiscales qui s'appliquent aux entreprises et aux particuliers. Il donne, en outre, toutes les sommes, tous les barèmes et tous les seuils qu'il faut connaître. Au total, une présentation synthétique, rigoureuse et pratique du Droit fiscal français appplicable en 2010. Le public : Étudiants des filières juridiques ; Etudiants des filières économiques, comptables et de gestion (licence / master CCA) ; Candidats aux examens de l'expertise comptable (DCG et DSCG) ; Professionnels qui souhaitent disposer d'une présentation synthétique et à jour de la matière.
Book Description
A propos de l'ouvrage Ce livre présente les connaissances nécessaires à la compréhension du droit fiscal en 2019 (règles fiscales en vigueur, mécanismes de chaque impôt, barèmes, seuils...). Son objectif est d'offrir une vision claire, structurée et synthétique de cette matière avec notamment le recours à de nombreux schémas et tableaux. L'ouvrage développe en deux parties : la fiscalité des entreprises la fiscalité des particuliers Cette nouvelle édition 2019, entièrement à jour à sa publication, intègre la loi de finances pour 2019 et la loi de financement de la Sécurité sociale pour 2019. Points forts ; Réviser et faire un point actualisé ; A jour des lois de finances et de financement de la sécurité sociale 2019 ; Sous forme rédigée, une synthèse rigoureuse, pratique et à jour de l'ensemble des connaissances que le lecteur doit avoir sur cette matière.
Author: Frederik Boulogne Publisher: Kluwer Law International B.V. ISBN: 9041167145 Category : Law Languages : en Pages : 655
Book Description
The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments and European Court of Justice's (ECJ) interpretations of its provisions, various shortcomings remain. This thoroughgoing analysis, broader and deeper than any prior work on the subject, addresses all the Directive's subtopics methodically, following the paragraphs of Articles 1-15 in their logical succession. The author analyses the points in which the Merger Directive falls short of attaining its stated objective, and he also examines how these shortcomings could be scaled. To do so, he tests the Merger Directive against its own objective, primary EU law (the fundamental freedoms and the unwritten general principles of EU law) and non-discrimination provisions in relevant treaties. Each of the following questions is addressed and responded to in depth: – Which entities have access to the Merger Directive and which entities should have access to it? – Which operations are covered by the Merger Directive and which operations should be covered? – Which tax disadvantages to cross-border restructuring operations does the Merger Directive aim to remove, which tax disadvantages have been actually removed, which tax disadvantages remain, and how should the Merger Directive be amended to remove the remaining tax disadvantages? – How tax avoidance should be combated under Article 15(1)(a) of the Merger Directive, which possible types of tax avoidance can be identi¬fied, and how the Merger Directive should be amended? – Which cases of double taxation does a taxpayer engaging in cross-border restructuring operations potentially encounter, and how they can be taken away by the Merger Directive? The key shortcomings that are identifi¬ed are: the Merger Directive’s objective is not stated precisely; minimum harmonisation does not lead to a common tax system; exhaustive lists are used as legislative technique; the Merger Directive does not add much to the outcomes reached through negative harmonisation; and the de¬finitions of qualifying operations are not fully aligned with corporate law. Chapter 6 contains a deeply informed and viable proposal for the amendment of the Merger Directive. This is the fi¬rst treatment not only to evaluate the Directive's effi¬cacy in detail but also to offer real solutions to its shortcomings. It will be welcomed by policymakers, judges, practitioners and academics, and the recommendations it contains are sure to affect ongoing amendments and jurisprudence on the Merger Directive.
Author: Clara Rauchegger Publisher: Bloomsbury Publishing ISBN: 1509927662 Category : Law Languages : en Pages : 375
Book Description
In recent years, Eurosceptic and nationalist forces have been gaining ground in the European Union. Their rhetoric has changed the political discourse, shaking the ideal of an ever closer union to its core. However, the specific legal changes brought about by this political turn have often remained obscure. How does Euroscepticism manifest itself in the law and policies of the EU Member States? This book seeks to understand to what extent Eurosceptic attitudes translate into legislative, administrative and judicial practices that challenge EU law and governance in the Member States. It reveals the many facets of national resistance that the EU is currently facing, ranging from open defiance to ignorance of EU law. It includes perspectives from the entire Union: from old and new, western and eastern, troublesome and (ostensibly) compliant Member States. Bringing together experts from law and political science, this timely book offers unique insights into the reception – and sometimes rejection – of EU law in the Member States. It is essential reading for anyone interested in the current challenges and the future of the European Union.
Author: Michael Lang Publisher: Linde Verlag GmbH ISBN: 3709411017 Category : Law Languages : en Pages : 309
Book Description
A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Author: Publisher: Assemblée nationale ISBN: Category : Languages : en Pages : 241
Author: Ramsay MacMullen Publisher: Yale University Press ISBN: 9780300129908 Category : History Languages : en Pages : 252
Book Description
During the lifetime of Augustus (from 63 B.C. to A.D. 14), Roman civilization spread at a remarkable rate throughout the ancient world, influencing such areas as art and architecture, religion, law, local speech, city design, clothing, and leisure and family activities. In his newest book, Ramsay MacMullen investigates why the adoption of Roman ways was so prevalent during this period.Drawing largely on archaeological sources, MacMullen discovers that during this period more than half a million Roman veterans were resettled in colonies overseas, and an additional hundred or more urban centers in the provinces took on normal Italian-Roman town constitutions. Great sums of expendable wealth came into the hands of ambitious Roman and local notables, some of which was spent in establishing and advertising Roman ways. MacMullen argues that acculturation of the ancient world was due not to cultural imperialism on the part of the conquerors but to eagerness of imitation among the conquered, and that the Romans were able to respond with surprisingly effective techniques of mass production and standardization.
Author: Peter H. Russell Publisher: University of Toronto Press ISBN: 1442693371 Category : Political Science Languages : en Pages : 336
Book Description
In November 2008, as the economic decline was being fully realized, Canada's newly elected minority government, led by Conservative Stephen Harper, presented a highly divisive fiscal update in advance of a proposed budget. Unable to support the motion, the Liberal and New Democratic Parties, with the backing of the Bloc Québécois, formed a coalition in order to seek a no-confidence vote and to form a new government. In response, Conservative cabinet ministers launched a media blitz, informing Canadians that the opposition was mounting a 'coup d'état.' Ultimately Governor General Michaëlle Jean allowed Parliament to be prorogued, the coalition fell apart, and a budget was accepted by the House in January 2009. However, widespread public uncertainty and confusion about the principles of government evident during the crisis revealed a grave lack of understanding about the mechanics and legalities of parliamentary democracy on the part of Canadians. With a foreword by former Governor General Adrienne Clarkson, Parliamentary Democracy in Crisis brings together journalists, political scientists, and leading constitutional experts to analyse the crisis and to discuss the nature of Canada's democracy. The contributors bring perspectives from both French and English Canada and cover all aspects of the crisis, including the prorogation of Parliament, the role of the governor general, the proposed Liberal-NDP coalition, the challenges of minority parliaments, and the now-evident rifts in the culture of Canadian democracy. Knowledgeable and comprehensive but still highly accessible, Parliamentary Democracy in Crisis provides a reasoned and timely response to Canada's parliamentary crisis of November 2008.
Author: Béatrice Grandguillot
Author: Béatrice Grandguillot
Author: Béatrice Grandguillot
Author: Béatrice Grandguillot
Author: Frederik Boulogne
Author: Clara Rauchegger
Author: Economic Community of West African States
Author: Michael Lang
Author: 
Author: Ramsay MacMullen
Author: Peter H. Russell