Academic literature on the topic 'Reddito d'impresa'
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Journal articles on the topic "Reddito d'impresa"
Badriotti, Augusta. "L'imposta sul reddito d'impresa: armonizzazione o concorrenza fiscale in Europa?" ECONOMIA PUBBLICA, no. 1 (January 2010): 5–26. http://dx.doi.org/10.3280/ep2009-001001.
Full textIncollingo, Alberto, and Ferdinando Di Carlo. "IAS 1 revised e nuova rappresentazione della performance economica nel bilancio: evidenze empiriche da Italia e Francia." FINANCIAL REPORTING, no. 2 (September 2012): 11–41. http://dx.doi.org/10.3280/fr2012-002002.
Full textDissertations / Theses on the topic "Reddito d'impresa"
Uccelli, Nicol <1992>. "IRI, LA NUOVA IMPOSTA SUL REDDITO D'IMPRESA." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/13057.
Full textZanaga, Gloria <1993>. "Il regime tributario delle perdite sul reddito d'impresa." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/12508.
Full textRONCO, STEFANO MARIA. "La nozione di imprenditore nel diritto tributario tra forma societaria e reddito d'impresa." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2015. http://hdl.handle.net/10281/87602.
Full textFeletto, Chiara <1993>. "Il principio di derivazione rafforzata. Nuove regole di determinazione del reddito d'impresa per i soggetti OIC." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/12589.
Full textMANGIAFICO, GIULIO. "La Base imponibile consolidata comune europea ed i principi contabili IAS/IFRS: convergenza necessaria per il futuro dell'armonizzazione della tassazione d'impresa." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2022. http://hdl.handle.net/10281/393257.
Full textThe paper focuses on the project for a Common Consolidated Corporate Tax Base (CCCTB), and in particular on the last comprehensive package of Directives proposed by the European Commission in 2016. Beyond the future developments of the proposal, which still today, albeit under a different name (BEFIT), forms an integral part of the Commission's tax agenda, the question, which has been attempted to be answered through the research activity, concerns in particular the appropriateness, as a logical premise to the tax harmonisation project, of the full convergence, for the purposes of determining the tax base, with the IAS/IFRS accounting standards, in order to make the discipline easier to apply, eliminate interpretative distortions, and promote full comparability with companies operating also in non-EU markets. To this end, the first chapter analyses the historical evolution of the corporate income tax harmonisation projects in the European system, in order to understand the maturity of the debate, assess the tools that can be used to achieve the objective, and examine the reasons why the various proposals presented over time have not been adopted. Secondly (chapter two), going into detail with regard to the research question, the study analyses the historical evolution of the international accounting standards, their influence on the European legislator, the relationship with the individual systems of the Member States, and the influence on taxation; it then proceeds to analyse the differences and points of convergence between the general principles laid down in the IAS/IFRS framework, in the European Accounting Directives, in individual Member State regulations and in the projects for a CCCTB presented over time. In the third chapter, the comparative analysis focuses on specific accounting rules that are most relevant to the CCCTB. It also explores the effects on the harmonised tax incentives provided, for the first time, by the 2016 draft, and possible influences on the formula for allocating consolidated income between Member States. Finally, the conclusions provide a summary of the research findings, arguing that there are no major obstacles to full convergence towards IAS/IFRS in accounting and taxation in EU law, as a precondition for the introduction of a common tax base.
Books on the topic "Reddito d'impresa"
Valacca, Rodolfo. Codice del reddito d'impresa. Milano: Giuffrè, 2002.
Find full textMarino, Antonino. Nuovi testi unici: Reddito d'impresa. 3rd ed. [Milano]: IPSOA, 1990.
Find full textVasapolli, Guido. Dal bilancio d'esercizio al reddito d'impresa. [Milano]: IPSOA, 2011.
Find full textPrivitera, Claudio. Gli ammortamenti nella determinazione del reddito d'impresa. Milano: Giuffrè, 1986.
Find full textFabio, Marchetti, and Dolce Rosario, eds. Profili storico evolutivi nella tassazione del reddito d'impresa. Roma: Quasar, 1998.
Find full textPaoloni, Mauro. Il reddito d'impresa: Aspetti civilistici, contabili e fiscali. Torino: G. Giappichelli, 1992.
Find full textValacca, Rodolfo. Codice del reddito d'impresa: Commentato con la prassi amministrativa e la giurisprudenza. Padova: CEDAM, 2001.
Find full textAnello, Pietro. La plusvalenze patrimoniali nel reddito d'impresa: Aggiornato con la Legge 27 aprile 1989, n. 154, di conversione del D.L. 2 marzo 1989, n. 69 e il D.L. 15 maggio 1989, n. 174. [Milano]: IPSOA, 1989.
Find full textNuovi testi unici: Reddito d'impresa. 2nd ed. Roma, IPSOA, 1988.
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