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El impuesto sobre sociedades en fusiones y adquisiciones de empresas tanto a nivel nacional como de la Unión Europeamore_vert
El impuesto sobre sociedades en fusiones y adquisiciones de empresas tanto a nivel nacional como de la Unión Europeaclose

El impuesto sobre sociedades en fusiones y adquisiciones de empresas tanto a nivel nacional como de la Unión Europea

tipo de documento Publicacion

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Áreas temáticas: 56 - ciencias jurídicas y derecho, 5603 - derecho internacional, 5605 - derecho y legislación nacionales, 5605.06 - derecho fiscal

Etiquetas: continue to be in reference to goodwill, tax depreciation, it deals with the regime for startups and how it would be appropriate to apply the spanish model to the proposal for a directive on the is common to the whole of the eu, financial goodwill, the central purpose of this paper is to analyse what problems have arisen with regard to corporate tax in the european union and to see what possible solutions could be found. with regard to the problems, common is, following the decisions of the court of justice of the european union, where it seems that, eu decision 2015/314 on the tax amortisation of financial goodwill in acquisitions of holding companies is studied. this was a problem that has persisted from the beginning of the current 21st century to the present day, which due to the repeal of the trlis can no longer be given, there is an intermediate section in which it is explained that possible new problems may exist due to the current corporate tax law, it is interesting to analyse it in order to understand the possible problems that can arise from not having a single corporate tax throughout the eu. in order to solve this type of problem, and as we have said this is no longer in force, and the solution, the solution proposed in this paper is the proposal for an eu directive on a common corporate tax for the whole union. between the problem, the problem has not arisen again. although the conflict arose as a result of the confusing article 12.5 of the repealed revised text of the corporate tax act (trlis), and on the other hand, law 27/2014. the conflicts that may arise under this law in the future, on the one hand

Fecha publicación: 00/00/2020

Impacto de la política exterior de D.T en las cadenas hoteleras que operan en CUBA: un estudio de caso desde la óptica de la RSEmore_vert
Impacto de la política exterior de D.T en las cadenas hoteleras que operan en CUBA: un estudio de caso desde la óptica de la RSEclose

Impacto de la política exterior de D.T en las cadenas hoteleras que operan en CUBA: un estudio de caso desde la óptica de la RSE

tipo de documento Publicacion

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Áreas temáticas: 53 - ciencias económicas, 5310 - economía internacional, 5310.90 - economía internacional: area americana, 71 - ética, 7103 - ética de grupo, 7103.03 - ética económica

Etiquetas: with the workers, although melia's objective is to adapt its business model to the current regulations in cuba, reaching the conclusion that, the impact and the consequences of the president of the united states donald trump's foreign policy are studied on the spanish companies that operate in cuba, with the users and consumers and with the clients, analysing the ethical responsibilities of holdings situated on lands seized after the cuban revolution and consequently, proposals are made to achieve a more respectful business model with the various stakeholders: integration of infrastructures in diverse ecosystems and improvement of working conditions., in particular on melia hotels international s a., social awareness versus the need for entrepreneurial activity to develop in ethical terms has resulted in an evolution of the main objectives of a business. as a result, from the second half of the twentieth century, helms burton act., it does not always result in applying the most beneficial measure for the environment. in addition, that its activity also produces a social benefit. on this basis and focusing on the perspective of corporate social responsibility, the holdings of melia hotels international s.a in cuba are examined. henceforth it is analysed its relationship with the shareholders and managers, businesses have implemented systems of corporate social responsibility becoming a primary objective, affected by the entry into force of titles iii and iv of the helms burton act. in the light of findings, meliá

Fecha publicación: 00/00/2020