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Autor:
Jandová, Gabriela
In my dissertation I examine the taxation of income of companies and their partners. In using the method of comparison, I evaluate the crucial aspects of tax and business law of the Czech Republic and the Kingdom of Belgium (hereinafter referred to a
Externí odkaz:
http://www.nusl.cz/ntk/nusl-437755
Autor:
Jandová, Gabriela
In my dissertation I examine the taxation of income of companies and their partners. In using the method of comparison, I evaluate the crucial aspects of tax and business law of the Czech Republic and the Kingdom of Belgium (hereinafter referred to a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2186::8d92143492fe5d131c977b650b2b5dba
http://www.nusl.cz/ntk/nusl-437755
http://www.nusl.cz/ntk/nusl-437755
Publikováno v:
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
CIÊNCIAVITAE
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
CIÊNCIAVITAE
O presente trabalho tem por objetivo o estudo comparativo entre o II e o IRC, em contexto de controlo administrativo. A tributação visa a satisfação das necessidades financeiras do Estado e de outras entidades públicas, bem como promover a justi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::0a1aa3a77b9f1febd33b823dfa2c0ee3
Autor:
Oerlemans, Yolindie
MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2020 Transfer pricing rules are anti-avoidance measures that are governed by section 31 of the South African Income Tax Act No. 58 of 1962 (Income Tax Act).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1399::f517f8437cbb419d0173ac834c56a75f
https://orcid.org/0000-0001-7132-3454
https://orcid.org/0000-0001-7132-3454
Autor:
Georgeta Ilie
Publikováno v:
Knowledge Horizons - Economics. 6(4):9-13
Pricing policy of intra-group transactions can have significant effects on competitive advantage and profitability in terms of fiscal costs of companies with international activity. The trend in transfer pricing developments in many countries reveals
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::713910ed4f235394c69485ff1c6d2c09
http://orizonturi.ucdc.ro/arhiva/2014_khe_6_pdf4/ilie1.pdf
http://orizonturi.ucdc.ro/arhiva/2014_khe_6_pdf4/ilie1.pdf
Autor:
Καρκαλάκος, Σωτήριος, Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής Επιστήμης, Οικονομική και Επιχειρησιακή Στρατηγική
Η εκπόνηση της παρούσας διπλωματικής εργασίας διαπραγματεύεται το θέμα της διεθνοποίησης των επιχειρήσεων, των άμεσων ξένων επενδύσεω
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2612::fd0bc728a0f8d8210983c96709331f3a
https://dione.lib.unipi.gr/xmlui/handle/unipi/9345
https://dione.lib.unipi.gr/xmlui/handle/unipi/9345
Autor:
Michael Broer, Nadja Dwenger
With the 2008 reform of business taxation (Unternehmensteuerreform 2008) a preferential treatment of retained earnings for non-incorporated companies was introduced: Earnings may be retained at a preferential tax rate (29.8%) and will be subjected to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::1d815bf3455e581d65a650668c3c9722
http://www.diw.de/documents/publikationen/73/diw_01.c.79251.de/dp765.pdf
http://www.diw.de/documents/publikationen/73/diw_01.c.79251.de/dp765.pdf