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Fundamental accrued capital gains and the measurement of top incomes: an application to Chile
(Springer, 2016)
Most previous studies of income inequality have either ignored capital gains or have used taxable realized capital gains to estimate top incomes. Neither of these approaches is fully satisfactory. We apply for the first ...
Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization ruleColisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización
(Pontificia Universidad Católica del Perú, 2019)
Top income measurement and undistributed profits
(Elsevier, 2015)
We develop a method that allows transforming retained business profits in a particular year into
business-accrued capital gains of the same year. These capital gains thus estimated can be simply
added to other sources ...
Fundamental accrued capital gains and the measurement of top incomes: An application to Chile
(Universidad de Chile. Facultad de Economía y Negocios, 2015)
Most previous studies of income inequality have either ignored capital gains or
have used taxable realized capital gains to estimate top incomes. Neither of these
approaches is fully satisfactory. We apply for the first ...
Benefits accruing to Iraq and its national carrier upon ratification
(Universidad del Zulia, 2019)
State-of-the-art in international development cooperation, with a focus on South-South and triangular cooperation: analytical study of knowledge accrued, 2013–2022
(ECLAC, 2023-05-23)
This publication analyses the state-of-the-art in international development cooperation, with a focus on South-South and triangular cooperation, based on a bibliographic and documentary review of more than 80 publications ...
Análisis de las etapas del ciclo presupuestario del GAD municipal del cantón Chordeleg, periodo 2019
(Universidad de Cuenca, 2023-01-06)
In the last five years the municipal DAG of Chordeleg canton, has not carried out a detailed
analysis of the stages of the budget cycle nor the measurement of the execution level of the
management in the same way which ...
Colisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalizaciónCollision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule
(Pontificia Universidad Católica del PerúPE, 2020)
Procedimientos administrativos y contables que realizan las instituciones del sector público no financiero en la etapa del devengado.
(2019)
The administrative and accounting procedure performed by nonfinancial public sector institutions in the accrued stage is originated and directed by the highest authority called the Ministry of Finance which, through ...