Results 31 to 40 of about 90,981 (172)

NACIONALIDAD, DOMICILIO SOCIAL Y RESIDENCIA FISCAL DE LAS SOCIEDADES MERCANTILES (III) [PDF]

open access: yesCrónica Tributaria, 2013
En este artículo el autor describe la relación entre las normas mercantiles y las fiscales acerca de la atribución o reconocimiento de la personalidad jurídica de las sociedades mercantiles y su incidencia en la residencia fiscal, de acuerdo con la ...
Antonio Domínguez Puntas
doaj   +2 more sources

Non‐State Regulators? Civil Society as Extension of the State in a Context of a Regularization Scheme for Undocumented Migrants

open access: yesEuropean Policy Analysis, Volume 12, Issue 1, Winter 2026.
ABSTRACT “Opération Papyrus” was implemented in the Swiss Canton of Geneva between 2017 and 2018 with the aim of granting residence permits to undocumented migrants who met pre‐established criteria. This program serves as an exemplary case of involving nongovernmental actors to facilitate what were originally state‐controlled procedures.
Jan‐Erik Refle   +3 more
wiley   +1 more source

FINANCIACIÓN AUTONÓMICA E IRPF. CORRESPONSABILIDAD TRIBUTARIA VERSUS COMPETENCIA FISCAL Y DESIGUALDAD INTERREGIONAL [PDF]

open access: yesCrónica Tributaria, 2010
Se estudia la influencia que ha tenido en el IRPF los sucesivos modelos de financiación autonómica que se han ido sucediendo en nuestro país. El incremento en la corresponsabilidad fiscal ha guiado un proceso de cambios en el impuesto que ha acentuado la
Juan Jesús Martos García
doaj  

Relocating Citizens From Urban Environments Exposed to Hazardous Levels of Contamination: A Rapid Scoping Review

open access: yesRisk, Hazards &Crisis in Public Policy, Volume 16, Issue 4, December 2025.
ABSTRACT Background Hazardous levels of contaminants produced by anthropogenic activities are increasingly pervading residential environs and urban areas. Hazardous contamination can pose significant health risks for citizens dwelling in exposure pathways.
Rosina Johnson   +3 more
wiley   +1 more source

The Bilateral Tax Treaty between the United Kingdom and Spain Regarding Gibraltar: another Step in Gibraltar’s Quest for De-listing as a Tax Haven

open access: yesCuadernos de Gibraltar, 2019
EL ACUERDO INTERNACIONAL EN MATERIA DE FISCALIDAD ENTRE EL REINO UNIDO Y ESPAÑA SOBRE GIBRALTAR: UN PASO MÁS EN EL OBJETIVO DE GIBRALTAR DE SALIR DE LAS LISTAS DE PARAÍSOS FISCALES Este artículo trata de analizar las diferentes cuestiones que
Álvaro Checa Rodríguez
doaj   +1 more source

El Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y el ciclo político: incidencia económica desde una doble perspectiva

open access: yesRevista de Estudios de la Administración Local y Autonómica, 2020
El Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (ITPAJD) es un impuesto que grava la riqueza. Su recaudación está cedida a las CC.AA que tienen capacidad normativa para modificar los elementos básicos que determinan la deuda ...
M.ª Ángeles Ortega Almón   +2 more
doaj   +3 more sources

Casa de vó (ou 20 metros de papéis sociais)

open access: yesCartema, 2023
Este ensaio visual é composto por fotoperformances que refletem as relações entre gênero, papeis sociais e arquitetura por meio de ações realizadas durante uma residência artística no interior de Minas Gerais em 2023. Na parte mais distante do espaço da
Gabriela Canale Miola
doaj   +1 more source

Building a Non‐Farmhouse: Labor Migration, Construction, and the Decline of Peasant Agriculture in Rural Peru

open access: yesThe Journal of Latin American and Caribbean Anthropology, Volume 30, Issue 4, December 2025.
ABSTRACT This paper examines how residential architecture engages with lifestyles and livelihoods, permitting some activities while foreclosing others. Focusing on houses built by Teodora, her father, and her son in the Peruvian peasant community of Allpachico, I show how experiences of migration paid for and informed the designs of, and materials used
Susan Vincent
wiley   +1 more source

Tax evasion and tax avoidance in the towns of the Kingdom of Naples (XV-XVIII centuries) [PDF]

open access: yes, 2016
The phenomenon of tax fraud was rooted in the tax system of the old regime. The main reasons were: the magnitude of the number of the privileged, the negotiatory nature of fiscal relations between the Sovereign and his subjects, the decentralised ...
Bulgarelli Lukacs, Alessandra
core   +1 more source

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