Results 21 to 30 of about 506,186 (66)

El sistema antielusión tributaria en Chile [PDF]

open access: yes, 2016
TESIS PARA OPTAR AL GRADO DE MAGÍSTER EN TRIBUTACIÓNRamón Paillán Ancamil [Parte I], Fernando Saavedra Estay [Parte II]Objetivos del presente trabajo y proposición de la Tesis sobre las normas antielusión.
Saavedra Estay, Fernando   +1 more
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The Taxation and Accountancy of Luncheon Voucher [PDF]

open access: yes
Accounting represent a privilege source of information for the fiscal bodies, the majority of fiscal obligations are being established on the basis of accounting data.
Ciumag, Marin
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Fiscal space for investment in infrastructure in Colombia [PDF]

open access: yes
For the evaluation of macroeconomic policies Colombian authorities rely heavily, if not exclusively, on the operational framework known as the Financial Programming Model developed by the International Monetary Fund in the 1950s.
Suescun, Rodrigo
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Trust in government and fiscal adjustments : [Version 4 June 2013] [PDF]

open access: yes, 2013
The paper looks at the determinants of fiscal adjustments as reflected in the primary surplus of countries. Our conjecture is that governments will usually find it more attractive to pursue fiscal adjustments in a situation of relatively high growth, but
Bursian, Dirk   +3 more
core   +1 more source

La controvertida base jurídica de la Directiva antielusión fiscal: Un análisis a la luz de reglas de vinculación

open access: yes, 2019
The Anti-Tax Avoidance Directive (ATAD) marks a radical departure from harmonizing directives so far adopted in the field of direct taxation. While the latter aimed at abolishing tax obstacles jeopardizing the exercise of fundamental freedoms, the ATAD ...
Barreiro Carril, María Cruz
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Resoluciones y documentos: Decimotercera Reunión Anual de la Junta Directiva

open access: yes, 1974
Este documento está en inglés y español. 230 páginas.Este documento posee las resoluciones y documentos de la Decimotercera Reunión Anual de la Junta ...
Decimotercera Reunión Anual de la Junta Directiva Caracas, Venezuela 16-18 de mayo, 1974.   +1 more
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La prevención del riesgo fiscal y el Brexit

open access: yes, 2021
La salida de Reino Unido de la Unión Europea ha puesto de relieve, a tenor de los textos suscritos, la necesidad de preservar los estándares europeos en materia de prevención de riesgo fiscal.
Sánchez Huete, Miguel Ángel
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Las medidas antielusión en la fiscalidad internacional

open access: yes, 2005
La fiscalidad internacional incluye el régimen de las medidas antielusión llamadas a evitar planificaciones fiscales abusivas. Esas medidas se distinguen según que su régimen se halle en el ordenamiento doméstico de cada Estado o en los Convenios de ...
Delgado Pacheco, Abelardo
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Costa Rica During the Global Recession: Fiscal Stimulus with Tight Monetary Policy [PDF]

open access: yes
This paper shows that, in spite of a reasonably sized fiscal stimulus package, Costa Rica’s economy continues on a downward path, partly because fiscal policy is being offset by a tightening of monetary policy.
Jose Antonio Cordero
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Relatório de acompanhamento fiscal : janeiro 2026

open access: yes
Inclui notas explicativas e bibliográficas.Analisa o cenário fiscal e macroeconômico brasileiro no início de um ano eleitoral. O documento destaca que a política fiscal deverá concentrar-se na gestão do cotidiano e no cumprimento formal da meta de ...
Senado Federal. Instituição Fiscal Independente
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