Roles and challenges of brazilian small holding agriculture [PDF]
, 2021 This paper aims at a critical review of roles, perspectives and challenges of small holding agriculture in Brazil, highlighting in particular the role of public policies and technological innovation in meeting current challenges to secure poverty ...
Buainain, Antônio Márcio +1 more
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Modificaciones introducidas en el Impuesto sobre Sociedades por las Leyes 35/2006 y 36/2006 [PDF]
, 2007 La Ley 35/2006 y la Ley 36/2006 contienen un conjunto de medidas que, por su importancia, constituyen una verdadera reforma del Impuesto sobre Sociedades.
Sanz Gadea, Eduardo
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La relación entre la cláusula antielusiva general y la presunción de renta gravada en el caso de transferencias de activos efectuadas mediante escisión en el Perú. Una aproximación a partir de los principios constitucionales [PDF]
, 2020 La elusión fiscal es un tema que hasta nuestros días viene generando un amplio debate no solo en el contexto internacional, sino también en el Perú, debido al impacto que produce en los niveles de recaudación de los tributos, principalmente fuente de ...
Alvarado Dávila, Juan Carlos
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Restricción y limitación a la deducción de intereses en el Impuesto sobre Sociedades [PDF]
, 2012 This paper analyzes the standards introduced in the updated Corporate Income Tax by Royal Decree 12/2012 in relation to the restrictions and limitations on the deductibility of interest.
Sanz Gadea, Eduardo
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As influências da Unesco sobre a educação rural no Brasil e na Espanha [PDF]
, 2013 Brasil e na Espanha são anunciadas e justificadas como resultado do protagonismo das organizações sociais. Entretanto, ao estudar o desenvolvimento histórico das políticas implementadas para a educação rural no Brasil, percebe‐se uma atuação decisiva dos
Hidalgo, Angela Maria
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Executives and emergencies : presidential decrees of exception in Bolivia, Ecuador, and Peru [PDF]
, 2014 A preliminary version of this paper was presented at RedGob X Annual Meeting in Brasilia on 21st 22nd September, 2012. The author would like to thank Andrés Mejía Acosta for his insightful comments on a draft version of the text and both Salvador Martí i
Wright, Claire
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La limitación de la deducibilidad de gastos financieros en operaciones de adquisición apalancadas de empresas (LBO) en el impuesto sobre sociedades [PDF]
, 2020 The problematic of the undercapitalisation or preference of the companies which borrow capital over their own capital, given the deductibility of the first, is in some way corrected by the article 16 of our Corporation Tax.
Cremades Cano, Ana María
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Roles and challenges of Brazilian small holding agriculture [PDF]
, 2013 This paper aims at a critical review of roles, perspectives and challenges of small holding agriculture in Brazil, highlighting in particular the role of public policies and technological innovation in meeting current challenges to secure poverty ...
Buainain, Antonio Marcio +1 more
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Una síntesis de algunos modelos de tributación de los beneficios empresariales: realidades y propuestas [PDF]
, 2016 The purpose of this study is to analyze some models for setting the tax base in corporate income tax. First, a brief description of the traditional model, based on the operating results is made to concentrate on the model that nowadays European Union has
Cruz Padial, Ignacio
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La Coordinación Europea de las normas de transparencia fiscal internacional y de subcapitalización [PDF]
, 2010 Through this paper we try to expose the resolutions adopted by the Council of Finance Ministers from the EU, at its meeting of June 8, 2010, on measures that seek to combat fraud and tax evasion, as well as against harmful tax competition at European ...
Calderón Carrero, José Manuel
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