Results 11 to 20 of about 168,188 (171)
EL IMPUESTO SOBRE SOCIEDADES. ¿UN IMPUESTO EN CRISIS? [PDF]
Crónica Tributaria, 2011 Bajo el título precedente se celebraron los XI Encuentros Tributarios organizados por los Inspectores de Hacienda del Estado y la Universidad Pontificia de Comillas el pasado mes de mayo.
Eduardo Sanz Gadea
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China's Internet sector reforms and the rise of ESG in the state techno‐nationalist agenda
Policy &Internet, Volume 15, Issue 4, Page 646-664, December 2023., 2023 Abstract From 2020 onward, sweeping reforms were implemented in China's domestic Internet sector that stirred debate about its future. Analyzing all Chinese government policies and penalties issued on domestic Internet enterprises from 2020 to 2022, this article provides the first systematic account of the authoritative themes that guided the design of
Anson Au
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Gender‐based impacts of COVID‐19 in Sub‐Saharan Africa
Sexuality, Gender &Policy, Volume 6, Issue 4, Page 198-216, November 2023., 2023 Abstract The lasting educational and economic impacts of COVID‐19 have disproportionally disadvantaged girls on the fringes of society, extending beyond the period of imposed lockdowns. This study delves deeper into the education, socio‐economic, and gender‐specific effects of the COVID‐19 pandemic within the context of Sub‐Saharan Africa (SSA).
Helen Onyeaka +4 more
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Experimental evidence of the impact of framing of actors and victims in conservation narratives
Conservation Biology, Volume 36, Issue 6, December 2022., 2022 Abstract Media narratives play a crucial role in framing marine conservation dilemmas by depicting human actors, such as fish consumers or the fishing industry, as responsible for negative effects of their actions on species and ecosystems. However, there is little evidence documenting how such narratives affect preferences for reducing bycatch ...
Ganga Shreedhar, Laura Thomas‐Walters
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The Journal of Latin American and Caribbean Anthropology, Volume 27, Issue 1-2, Page 37-56, June 2022., 2022 Resumen La reventa de gasolina brasilera en la frontera Venezuela–Brasil es un acontecimiento emergente que facilita el entendimiento sociopolítico nuevo de las estrategias de sobrevivencia locales más allá de la resiliencia social e informalidad en tiempos de crisis.
Morelia Morillo Ramos, Eva van Roekel
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Public Budgeting &Finance, Volume 42, Issue 2, Page 221-254, Summer 2022., 2022 Abstract The paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax expenditures analyzed would increase revenue by €24,457 million (37.9% of the IRPF actual collection),
Julio López‐Laborda +2 more
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People and Nature, Volume 3, Issue 3, Page 597-609, June 2021., 2021 Abstract Spending time in nature is one potential way to cope with the negative physical and psychological health impacts from major stressful life events. In 2020, a large fraction of the global population was impacted by restrictions to contain the spread of the COVID‐19 outbreak, a period characterised by marked health risks and behavioural changes.
Violeta Berdejo‐Espinola +5 more
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El impuesto sobre sociedades en 2018
Revista de Contabilidad y Tributación. CEF, 2019 Tras la reforma operada en el impuesto sobre sociedades por la Ley 27/2014 y las severas modificaciones restrictivas introducidas por el Real Decreto-Ley 2/2016 y el Real Decreto-Ley 3/2016, todo hacía pensar que 2018 sería un año de tranquilidad, tanto en el campo de la producción normativa como en el de las expectativas de reforma.
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El impuesto sobre sociedades en 2019
Revista de Contabilidad y Tributación. CEF, 2020 Ante la ausencia de normas publicadas en el año precedente, relativas al impuesto sobre sociedades, este año el artículo habitual de novedades del referido impuesto se ha centrado en analizar las sentencias del Tribunal Supremo y de la Audiencia Nacional más relevantes emitidas en 2019, especialmente las concernientes a operaciones financieras, de ...
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Crónica Tributaria, 2005 AMORTIZACIONES: Activos amortizables y no amortizables. Métodos de amortización permitidos (Método lineal. Método degresivo. Amortización acelerada e instantánea). VALORACIÓN DE EXISTENCIAS. TIPO FISCALES LA INVERSIÓN EN GENERAL.
José Felix Sanz Sanz +4 more
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