In het boek wordt aandacht besteed aan de plaats van de vrijstellingen binnen het loonbegrip en welke overwegingen aan bepaalde vrijstellingen ten grondslag liggen. Meer
Deze 'Verzameling belastingwetten' is een zeer volledige bundeling van wetteksten die voor de fiscale praktijk en het fiscale onderwijs van belang zijn. Meer
In dit boek komt de problematiek van de voorkoming van internationaal dubbele belasting aan de orde. Leidraad vormt de structuur van het OESO-modelverdrag. Meer
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This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2025, with extensive cross-references and other annotations. Meer
This book outlines how an accelerated move to cleaner energy is a global imperative, and one that is especially challenging for emerging economies which often face extreme inequalities, unemployment and poverty. Meer
Customs Law of the European Union, currently in its sixth edition, is a highly practical work dealing with the ins and outs of European Union (EU) customs law. Meer
The IFRS Accounting Standards in this edition have been annotated with extensive cross-references, explanatory notes and IFRS Interpretations Committee agenda decisions to help users apply the Accounting Standards. Meer
Official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2025. For accounting periods beginning on 1 January 2025, excluding changes not yet required. Meer
Der "Witte" kommentiert den Unionszollkodex (UZK) eingehend und praxisgerecht und verknüpft den UZK mit den umfassenden Vorschriften der Delegierten Rechtsakte und Durchführungsrechtsakte. Meer
This outstanding book thoroughly analyzes the structural and design differences between countries with complex national income tax systems, the understanding of which is crucial in the globalized economy. Meer
This book provides a specific and practical diagnosis of the General Anti-Avoidance Rules (GAARs) by a comparison of rules in various countries, the normative evolution at international and European level, and the interpretation of these rules by the courts. Meer
This is a remarkable book examining the convergence of ESG (Environmental, Social, and Governance) with taxation, providing an in-depth viewpoint on how ESG can enhance sustainable finance, tax compliance, transparency, and corporate accountability. Meer
Fiscal State Aid Schemes is an exhaustive study that explains in detail the architecture of EU State aid law as applied to fiscal aid schemes and elucidates the legal consequences of infringements in the context of State aid. Meer