| |
|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNIBAS000045328 |
|
|
Autore |
Mazzei, Alfredo |
|
|
Titolo |
Come si produce l'aceto / Alfredo Mazzei |
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Roma : Ramo editoriale degli agricoltori, 1942 |
|
|
|
|
|
|
|
Descrizione fisica |
|
|
|
|
|
|
Collana |
|
Biblioteca per l'insegnamento agrario professionale |
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Soggetti |
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
|
|
|
|
|
2. |
Record Nr. |
UNISA990000201580203316 |
|
|
Autore |
International conference VW'98 : 1. : 1998 |
|
|
Titolo |
Virtual worlds : first International conference, VW'98 Paris, France, July 1-3, 1998 :proceedings / Jean-Claude Heudin (ed.) |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Berlin [etc.] : Springer-Verlag, copyr. 1998 |
|
|
|
|
|
|
|
ISBN |
|
|
|
|
|
|
Descrizione fisica |
|
XII, 412 p. : ill. ; 24 cm |
|
|
|
|
|
|
Collana |
|
Lecture notes in artificial intelligence ; 1434 |
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Collocazione |
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
serie principale: lecture notes incomputer science |
|
|
|
|
|
|
|
|
|
|
|
|
|
3. |
Record Nr. |
UNINA9910453645603321 |
|
|
Autore |
Avi-Yonah Reuven S (Reuven Shlomo), <1957-> |
|
|
Titolo |
Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 |
|
©2011 |
|
|
|
|
|
|
|
|
|
ISBN |
|
|
|
|
|
|
Descrizione fisica |
|
1 online resource (202 p.) |
|
|
|
|
|
|
Collana |
|
Global Perspectives Series |
|
|
|
|
|
|
Altri autori (Persone) |
|
|
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Soggetti |
|
Income tax - Law and legislation |
Electronic books. |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
Description based upon print version of record. |
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references and index. |
|
|
|
|
|
|
Nota di contenuto |
|
""Contents""; ""Preface""; ""Foreword""; ""Introduction""; ""1. Some Theoretical Aspects of “Comparative Taxation�""; ""I. What is comparative taxation?""; ""II. Some possible approaches to the study of comparative tax law""; ""A. The functional approach to comparative tax studies""; ""B. Comparative tax law as a study of cultural differences""; ""C. The critical approach to comparative tax studies""; ""D. Comparative tax study as an exercise in economic analysis""; ""E. What to expect next""; ""2. Taxable Income"" |
""I. Taxable income definition: global vs. schedular and source vs. accretion""""II. Taxation of fringe benefits""; ""III. Imputed income from owner-occupied housing""; ""IV. Windfalls""; ""V. Damage awards""; ""A. Taxation of damage awards""; ""B. Which “damages� receive favorable treatment? physical? mental? reputation?""; ""VI. Cancellation of indebtedness""; ""A. Inclusion of debt relief in gross income""; ""B. Exceptions to inclusion""; ""VII. Gifts and bequests""; ""A. Personal gifts and bequests""; ""B. Commercial gifts""; ""VIII. The realization requirement""; ""3. Deductions"" |
""I. Business expenses""""A. Commuting, clothing, and other nondeductible expenses""; ""B. Child care costs""; ""C. Travel and entertainment""; ""D. Capital expenditures""; ""E. Depreciation""; ""F. |
|
|
|
|
|
|
|
|
|
|
Business interest""; ""G. Losses""; ""II. Personal expenses""; ""A. Apportionment of personal/business expenses""; ""B. Medical expenses""; ""C. Charitable contributions""; ""D. Home mortgage and other personal interest""; ""4. The Taxpaying Unit""; ""I. Introduction""; ""II. The basic issue and the two main models: how should we define taxable units? individual vs. family taxation"" |
""A. Concrete examples of countries adopting the individual model""""B. Concrete examples of countries adopting hybrid solutions""; ""C. Concrete example of a country adopting the family model""; ""III. Anti-assignment of income rules""; ""A. The reason for anti-assignment of income rules""; ""B. The solutions adopted by some industrialized countries: examples""; ""5. Tax Accounting""; ""I. The taxable period and the accounting period: general definitions""; ""A. Definitions, main issues, and possible solutions""; ""B. The solutions adopted by some countries: examples"" |
""II. Cash model versus accrual model""""A. The accounting methods: cash versus accrual""; ""B. The solutions adopted by some countries: examples""; ""III. Net operating losses""; ""A. Main issue and possible solutions""; ""B. The solutions adopted by some countries: examples""; ""6. Taxation of Capital Gains and Losses""; ""I. General definitions: capital gain and losses, realization, basis""; ""A. Definition of capital gain or loss""; ""B. The concept of realization and recognition""; ""C. The concepts of “basis� (or fiscal value) and “amount realized�"" |
""II. Nonrecognition transaction and exemption transactions"" |
|
|
|
|
|
| |