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¿Una elección difícil? Comparación de los ingresos fiscales que recaudarán los países en vías de desarrollo a partir de los regímenes del Monto A y del Artículo 12B de la Convenció...
Starkov, Vladimir; Jin, Alexis - 2022
research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic … taxpayers subject to taxation under either the Amount A or Article 12B regimes. …
Persistent link: https://www.econbiz.de/10014278424
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EL FONDO DE EDUCACIÓN Y PROMOCIÓN EN COOPERATIVAS DE CRÉDITO: GESTIÓN CON O SIN UNA FUNDACIÓN / THE EDUCATION, TRAININIG AND DEVELOPMENT FUND IN CREDIT COOPERATIVES: MANAGEMENT, TH...
CIVERA, Agustín ROMERO - In: Articulos de REVESCO Revista de Estudios Cooperativos, Primer Cuatrimestre, pp. 58-78
the ETDF. The Law 20/90 of cooperatives’ taxation and the Law 49/2002 of non-profit organizations’ taxation incentive a …
Persistent link: https://www.econbiz.de/10008548966
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La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas
Villot, Xavier Labandeira; Nicolás, Ángel López - Department of Economics and Business, Universitat … - 2002
This article deals with the taxation of private car fuels in Spain, analyzing its theoretical foundations and carrying …
Persistent link: https://www.econbiz.de/10005772162
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La fiscalidad de las sociedades cooperativas en España
Haro, Carmina Ordoñez de - In: CIRIEC-España, revista de economía pública, social y … (2006) 54, pp. 187-204
new aspects affecting the taxation of cooperatives, which were introduced by Law 27/1999. …
Persistent link: https://www.econbiz.de/10005403801
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La fiscalidad de las fundaciones: un equilibrio entre la promoción del Estado social y la competencia en los mercados
Escobar, Julio Jiménez - In: CIRIEC-España, revista de economía pública, social y … (2006) 56, pp. 225-262
The objective of this article is to establish a set of basic guidelines to encourage the establishment of a special tax regime for foundations within the framework of the Spanish constitution. Having analysed the laws that are currently in force, this will provide us with sufficient grounds to...
Persistent link: https://www.econbiz.de/10005087269
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Mandato constitucional de fomento y fiscalidad de las cooperativas
Ruiz, Marco Antonio Rodrigo - In: CIRIEC-España, revista de economía pública, social y … (2003) 47, pp. 199-219
A brief overview is given of the main stances adopted regarding co-operative taxation. Starting from the aforementioned …
Persistent link: https://www.econbiz.de/10005087279
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La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas
Villot, Xavier Labandeira; Nicolás, Ángel López - Department of Economics and Business, Universitat … - 2002
This article deals with the taxation of private car fuels in Spain, analyzing its theoretical foundations and carrying …
Persistent link: https://www.econbiz.de/10005704840
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Política impositiva y recaudación tributaria
Corrales Quesada, Jorge; Angulo Aguilar, José E. - 1994 - 1. ed
Persistent link: https://www.econbiz.de/10000899300
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El impacto distributivo de la gestión fiscal en la República Dominicana
Santana, Isidoro; Rathe, Magdalena - 1992
Persistent link: https://www.econbiz.de/10000874842
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La tributación frente a las tendencias en la economía mundial
1993
Persistent link: https://www.econbiz.de/10000880960