Results 111 to 120 of about 76,416 (184)

EL PROGRESIVO DESARROLLO DE LA ACCIÓN 7 (‘IMPEDIR LA ELUSIÓN ARTIFICIOSA DE LA CONDICIÓN DE ESTABLECIMIENTO PERMANENTE’) DEL PLAN BEPS

open access: yesCrónica Tributaria, 2017
El presente trabajo tiene por objeto analizar la progresiva evolución que se ha seguido en la implementación de la Acción 7 del Plan de Acción BEPS. Con carácter general la citada Acción ha perseguido revisar la definición de Establecimiento Permanente ...
Juan Calvo Vergez
doaj  

[Temporal disability: management improvements]. [PDF]

open access: yesAten Primaria, 2000
Caldas Blanco R   +6 more
europepmc   +1 more source

La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal

open access: yes, 2006
URL des Cahiers : https://halshs.archives-ouvertes.fr/CAHIERS-MSECahiers de la Maison des Sciences Economiques 2006.57 - ISSN 1624-0340After specifying the legal nature of tax law as a coercive power application and as a public authority expression, this
Koleva, Kalina, Monnier, Jean-Marie
core   +1 more source

The dimension of the underground economy, in Romania, in the period after 1989 [PDF]

open access: yes
In the period after 1989, the underground economy in Romania had a constantly ascendant evolution. In this article we think about the distinguishness of the underground economy level and of the real possibilities of Romanian economy through the dimension
Stela Toader
core  

THE ANALYSIS OF FISCAL RISK [PDF]

open access: yes
This article describes the fiscal risk analysis, with emphasis on environmental and organizational factors, which should be taking into account in the risk management process.
Alina Cojan
core  

Fraude fiscal en el deporte

open access: yes, 2020
[ES] El deporte, se ha convertido en un fenómeno social en todo el mundo. Esto tiene su fundamento en la gran repercusión mundial que tiene y las cifras astronómicas de dinero que mueve. Los deportistas de élite se caracterizan porque tienen una carrera deportiva mucho más corta que otras carreras profesionales, por lo que la obtención de ingresos está
openaire   +1 more source

Maintaining vocational education: strategies of a public institution aimed at adolescents in social vulnerability. [PDF]

open access: yesRev Bras Enferm
Ennes LD   +5 more
europepmc   +1 more source

WAREHOUSE TRANSFERS AND FISCAL FRAUD

open access: yesAnnals of the University of Oradea: Economic Science, 2015
The fraud and fiscal evasion phenomenon generate indisputable negative effects, which are felt directly on the level of fiscal receipts earnings, determining major distortions in the market’s functioning mechanism. If in the European Union, the contribution of the three large tax categories (direct tax, indirect and social contributions) in forming ...
openaire   +1 more source

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