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Introducción al Impuesto sobre la Renta by Calderon Medina, David

Introducción al Impuesto sobre la Renta

by David Calderon Medina
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Book cover type: Paperback
  • ISBN13: 9781494849870
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Createspace Independent Publishing Platform
  • Publisher Imprint: Createspace Independent Publishing Platform
  • Publication Date:
  • Pages: 242
  • Original Price: USD 20.99
  • Language: Spanish
  • Edition: N/A
  • Item Weight: 572 grams
  • BISAC Subject(s): Taxation / General

Probablemente la mejor guía en idioma español para conocer la lógica del Impuesto sobre la Renta de cualquier país: - Principios tributarios. - Evolución histórica de los impuestos. - Origen del Impuesto sobre la Renta en Alemania, Estados Unidos, Francia, Inglaterra, Italia, México y otros países más. - Perspectivas actuales y futuras del Impuesto sobre la Renta. - Fundamentos y estructura de los sistemas de Impuesto sobre la Renta: consideraciones de política fiscal, elementos del impuesto, aspectos especiales y administración tributaria. - La disyuntiva entre eficiencia económica y justicia. - Críticas a los sistemas de Impuesto sobre la Renta. - El Impuesto sobre la Renta en las operaciones internacionales: residencia fiscal, fuente de riqueza, establecimiento permanente, modelos de convenios internacionales, precios de transferencia, normas de capitalización exigua, normas de compañías controladas extranjeras y otros conceptos. - Ejemplos concretos de legislación y política fiscal en diversos países como Bélgica, Brasil, España, Estados Unidos, India, Portugal, México y otros más. Una obra ideal para estudiantes, profesores y profesionales de los impuestos, así como para el público en general con deseos de entender mejor el mundo del Impuesto sobre la Renta.

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