By Samuel Donaldson
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Staff taxation – unique schemes in line with which a gaggle of businesses assembly sure specifications can be assimilated for tax reasons to a unmarried corporation – exists in numerous eu Member States and is now into consideration in an european thought relating a typical consolidated company tax base (CCCTB).
This booklet is an invaluable better half to legislation scholars taking a direction during this sector. it could actually additionally function a path publication that may offer an advent to the topic as a prelude to using the foundations to a collection of difficulties. This advanced subject has been made understandable to readers who're now not but conversant with the realm and is a priceless complement to a casebook or set of difficulties.
[. .. ] São casos testados já nas aulas da Faculdade de Direito de Lisboa e que se dirigem fundamentalmente aos alunos do curso geral, que têm contacto com estas matérias por altura do treceiro ano. Alguns são casos mais antigos que se foram alterando ao longo dos últimos sete ou oito anos, outros são casos mais recentes criados para explorar as últimas alterações da lei economic; uns são casos mais secos, empregues em testes onde há pouco pace para ler, outros são mais sumarentos porque a vida do tó-das-pizzas ou da mãezinha riquita não se resume com tanta facilidade.
This treatise offers specialist tips to legislations scholars and practitioners alike in this more and more advanced region of the legislation. It presents up to date, finished assurance of pertinent provisions of the inner profit Code, appropriate administrative counsel, and applicable case legislations. exceptionally, it bargains a distinct mixture of the theoretical and functional facets of federal source of revenue taxation.
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Acing Federal Income Tax (Acing Series) by Samuel Donaldson