Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Teos sisältää tieteellisesti tutkittua tietoa tilintarkastuksen, valvonnan ja arvioinnin ajankohtaisista kysymyksistä. Sekä tarkastus että valvonta ovat olleet merkittävien muutosten kohteena viime vuosina niihin kohdistuvien sääntelyuudistusten, palvelujen ulkoistamisen ja toimintojen yhtiöittämisen vuoksi. Teoksen artikkelit liittyvät tarkastukseen ja valvontaan, kuten yhtiöjärjestyksen tarkastamiseen, tilintarkastuksen ja sisäisen tarkastuksen laatuun, tilintarkastuksen hintaan, epävarmojen veropositioiden merkitykseen, XBRL:n käyttöönottoon tilinpäätösraportoinnissa, kuntien riskienhallintaan, ulkoistettujen palveluiden valvontaan sekä omistajaohjaukseen julkissektorilla. Monitieteisen otteen ansiosta kirja on monipuolinen kooste tilintarkastuksesta, valvonnasta ja arvioinnista. Teos soveltuu esimerkiksi tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille. This edited book ("Finance, Regulation, Steering - Current Topics of Audit and Control") provides original research about various current auditing and evaluation topics. Over the past decade, the field of auditing has experienced substantial changes. The articles cover, for instance, such topics as audit quality and price of auditing, performance of internal auditing, XBRL and the debt costs, risk management in local governments and ownership steering of government-owned-enterprises. This book will be of value to practitioners, students and academics interested in contemporary aspects of external and internal auditing, evaluation and oversight of service providers and evaluation.

tilintarkastus. --- arviointi. --- oikeudellinen sääntely. --- sisäinen valvonta. --- sisäinen tarkastus. --- tilinpäätös. --- lainsäädäntö. --- omistajaohjaus. --- julkinen sektori. --- kunnat. --- yhtiöt. --- verotus. --- tarkastuslautakunnat. --- tilintarkastuskertomukset. --- palkkiot. --- riskienhallinta. --- revision. --- utvärdering. --- rättslig reglering. --- internkontroll. --- intern revision. --- bokslut. --- lagstiftning. --- ägarstyrning. --- offentliga sektorn. --- kommuner. --- bolag. --- beskattning. --- prövningsnämnder. --- revisionsberättelser. --- arvoden. --- riskhantering. --- Bookkeeping.

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Het internationaal fiscaal recht staat bekend als een vakgebied dat tot de moeilijkste domeinen van het fiscaal recht behoort. Het kan omschreven worden als het geheel van fiscale regels die de situaties regelen met een grensoverschrijdend element. Zoals iedere staat zijn eigen internationaal privaatrecht heeft, heeft iedere staat zijn eigen fiscaal recht bestaande uit enerzijds regels van het interne recht en anderzijds regels van internationaal recht. Dit boek behandelt eerst de dubbelbelastingverdragen aan de hand van het OESO-Modelverdrag, gekoppeld aan de omzetting in diverse bilaterale dubbelbelastingverdragen en de weergave ervan in de Belgische fiscale wetgeving. In het tweede deel van het boek wordt de grondig hervormde belasting van de niet-inwoners geanalyseerd.

336.2 --- Fiscaal recht --- internationaal fiscaal recht --- fiscaliteit --- 351.713 --- Tax law --- internationaal recht --- fiscaal recht --- dubbele belasting --- belgisch recht --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- international tax law --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- droit belge --- Internationaal belastingrecht --- 351.713. --- Fiscaal recht. --- fiscaliteit. --- internationaal fiscaal recht. --- Droit belge. --- dlí cánach idirnáisiúnta

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

L’impôt sur le revenu est le carburant et le vecteur de la politique économique de nombre d’États. La deuxième édition totalement mise à jour de cet ouvrage concis, destiné aux étudiants, aux praticiens et aux acteurs politiques, expose les questions que soulève la taxation du revenu transnational dans un monde d’États souverains : comment prévenir une double imposition injuste et inefficace du même revenu, en répartissant la matière imposable entre les États de la source et de la résidence et en tenant adéquatement compte dans le second de l’impôt levé dans le premier. Comment prévenir l’abus par les contribuables ou les États, qui engendre la fraude ou l’évasion fiscales et cause des injustices et inefficiences différentes, mais tout aussi dommageables ? sont analysées les solutions mises en œuvre au fil d’un siècle de pratique ou préconisées par les rapports finaux du programme BEPS et l’Instrument Multilatéral qui en est issu. Ce champ spécifique de l’art et de la science juridiques est encore jeune et le paradigme de la taxation idéale dans le village global du XXIe siècle est encore à inventer.Une reproduction juxtalinéaire des modèles 2017 de conventions fiscales de l’ONU et de l’OCDE figure en annexe.

E-books --- BPB9999 --- Taxation --- Business enterprises --- Corporations --- Double taxation --- Droit fiscal international --- Entreprises --- Sociétés --- Double imposition --- Law and legislation --- Impôts --- Droit --- BPB2011 --- fiscalité --- évasion fiscale --- double imposition --- procédure fiscale --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- dubbele belasting --- двоструко опорезивање --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- skatteunddragelse --- избягване на данъци --- φοροαποφυγή --- evaziune fiscală --- adókikerülés --- nodokļa apiešana --- vyhýbanie sa daňovej povinnosti --- maksustamise vältimine --- veronkierto --- belastingvlucht --- skatteflykt --- vyhýbání se daním --- izbjegavanje plaćanja poreza --- tax avoidance --- evazion fiskal --- evasione fiscale --- избегавање плаћања пореза --- evasión fiscal --- evasão fiscal --- избегнување данок --- izogibanje plačilu davka --- uchylanie się od podatku --- evitar tat-taxxa --- Steuerausweichung --- mokesčių vengimas --- skatteparadis --- Steuerflucht --- Steuervermeidung --- elusione fiscale --- Steueroase --- evasión tributaria --- veroparatiisi --- belastingontduiking --- paraíso fiscal --- skatteflugt --- lucha contra la evasión fiscal --- luta contra a evasão fiscal --- porezni raj --- daňový ráj --- kamp mot skatteflykt --- adóparadicsom --- даночна оаза --- zonë ekonomike pa tatime --- Steuerevasion --- Bekämpfung der Steuerflucht --- bestrijding van belastingontduiking --- Steuerparadies --- Steuerumgehung --- maksuoaas --- mokesčių sumažinimas --- privilegovaný daňový systém --- paradis fiscal --- porezno utočište --- даночен рај --- daňová oáza --- mokesčių mokėtojų prieglauda --- bekæmpelse af skatteunddragelse --- плаќање помалку данок --- norme antievasione --- φορολογικός παράδεισος --- lutte contre l'évasion fiscale --- daňový raj --- tax haven --- одбегнување на плаќање данок --- lotta all'evasione fiscale --- fuga ao fisco --- belastingparadijs --- evasión de impuestos --- paradiso fiscale --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- STRADALEX --- Treaties --- Conventions --- seachaint cánach --- Impôt sur le revenu - Droit --- Impôt sur le revenu - Revenus étrangers --- Income tax - Law and legislation --- Income tax - Foreign income --- Wages - Taxation - Law and legislation --- procédure fiscale --- fiscalité --- évasion fiscale

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Iedere dag wordt de belastingplichtige in zijn dagelijkse praktijk geconfronteerd met lokale belastingen. De tijd dat de lokale belastingen als het kleine broertje van de fiscaliteit werden aanzien, is definitief voorbij. Ook voor internationale ondernemingen begint de last van de lokale belastingen door te wegen, zeker nu vele staatskassen (bijna) volledig leeg zijn. Dit handboek heeft als doel om een eerste handleiding en handig hulpmiddel te zijn voor de belastingplichtige in zijn zoektocht doorheen de lokale belastingen. De lokale belastingen worden anders bekeken, voornamelijk vanuit de rechten en verweermiddelen.

belastingen --- Belastingen . België --- fiscaliteit --- 336.2 --- Taxes --- Tax law --- belastingen (economie) --- lokale belasing --- België --- Belgium --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- Belastingrecht ; België --- 336.2. --- Belastingen . België. --- belastingen. --- fiscaliteit.

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Tax law --- Belgium --- E-books --- BPB1101 --- Fiscalité --- fiscalite --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- Taxation --- Congresses --- European Union countries --- Law and legislation --- Corporations --- Value-added tax --- Sociétés --- Droit fiscal --- Taxe à la valeur ajoutée --- Congresses. --- Impôts --- Droit --- Congrès --- EPUB-ALPHA-D EPUB-LIV-FT LIVDROIT STRADA-B --- Fiscalité --- fiscalité --- paradis fiscal --- politique fiscale --- fiscalité des personnes --- fiscalité des entreprises --- IRPP --- impot sur les sociétés --- fiscalité internationale --- Belgique