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Transcribed assessments for the Marriage Duty of 1695, for the City of London parishes of St Botolph Aldgate, St Mary le Bow, St Martin Ironmonger Lane, All Hallows Honey Lane and St Mary Colechurch. Produced by the IHR/Birkbeck/Cambridge 'People in Place' project (2003-6).
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Cet ouvrage a pour but d'analyser de manière efficace les perspectives et opportunités qui s'offrent aux dirigeants d'entreprise tout au long de leur carrière, en fournissant au lecteur une vision globale, transversale et interdisciplinaire du sujet.Tout d'abord, Gabrielle Eymael se penche sur le statut social du dirigeant d'entreprise et décrit la couverture sociale et les conditions d'octroi de chaque prestation. Elle expose ensuite la méthode de calcul des cotisations, permettant à l'indépendant de prévoir le montant de ses prochaines charges sociales. Enfin, les réformes en matière de dro
Belgique --- Executives. --- Taxation - Law and legislation. --- Taxation - Law and legislation - France.
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The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problematic. For example, what activities and entities fall within Article 14 as opposed to the business profits Article (Article 7)? Is the distinction between those activities and entities satisfactory and easy to apply? What are the practical differences between taxation under Article 7 and 14? This report analyses those questions in detail and concludes that there is no practical difference between the two Articles or if any differences did in fact exist, there is no valid policy justification for them. It recommends that Article 14 be eliminated from the Model and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.
Professions -- Taxation -- Law and legislation. --- Professions -- Taxation. --- Taxation -- Law and legislation. --- Professions --- Taxation --- Law and legislation. --- Tax laws --- Tax legislation --- Tax regulations --- Law --- Law and legislation
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Taxation --- Droit fiscal --- Law and legislation --- Taxation - Law and legislation - Luxembourg --- Droit fiscal - Luxembourg
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Nationale Steuergesetze haben nicht mit der Entwicklung global agierender Unternehmen und Firmen Schritt gehalten. Schlupflöcher, die zwischen den einzelnen nationalstaatlichen Regimen entstehen, können somit von multinationalen Unternehmen dazu genutzt werden, ihre Abgaben durch trickreiche Steuergestaltung zu minimieren. Der OECD-Aktionsplan, der sich gegen die Erosion von Steuerbemessungsgrundlagen und die Gewinnverlagerung (Base Erosion and Profit Shifting - BEPS) richtet, benennt 15 Maßnahmen, durch die Regierungen in Zukunft verhindern können, dass internationale Firmen wenig oder gar keine Steuern zahlen.
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EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts.
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Tax law --- European Union --- Taxation --- Droit fiscal --- Law and legislation --- fiscalite --- droit communautaire europeen --- jurisprudence --- union europeenne --- fiscaliteit --- europees gemeenschapsrecht --- rechtspraak --- europese unie --- Taxation - Law and legislation - European Union countries. --- Taxation - Law and legislation - European Union countries
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Taxation --- Droit fiscal --- Law and legislation --- droit fiscal --- droit communautaire --- ce --- fiscaal recht --- gemeenschapsrecht --- eg --- Taxation - Law and legislation - European Union countries. --- Taxation - Law and legislation - European Union countries
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