Teaching Manual Spanish Corporation TAX : practical applications / Leticia Gallego Valero.

Format:

Book

Author/Creator:

Gallego Valero, Leticia.

Series:

Aprende. Acade mica ; 5.

Aprende. Acade mica ; 5

Language:

English

Subjects (All):

Taxation--Study and teaching.

Taxation.

Tributación--Enseñanza.

Local Subjects:

Tributación--Enseñanza.

Genre:

Libros electronicos.

Physical Description:

1 online resource (71 pages)

Place of Publication:

Jaén : Universidad de Jaén, 2020.

Summary:

This teaching manual about Corporation Tax is intended as a useful tool for students of Public Sector Economics to gain a basic theoretical and practical understanding of corporate taxation. With this intention, numerous practical examples are included to enable the application of this tax and to clarify common issues, as well as those that present greater complexity. At the end of the manual, the students will find the answers to the exercises and the necessary explanations for their correct understanding and proper assimilation of the matter.El presente manual dida ctico trata del Impuesto sobre Sociedades y su intención es convertirse en una herramienta u til para qué los estudiantes de Economía del Sector Público obtengan una comprensión teórica y práctica ba sica sobre la tributación de sociedades. Con este objetivo, se incluyen numerosos ejemplos prácticos para posibilitar la aplicación de dicho impuesto y para aclarar las preguntas más comunes y aquellas qué presenten una complejidad mayor. Al final del manual, los estudiantes encontrarán las respuestas a los ejercicios y las explicaciones necesarias para su correcta comprensión y adecuada asimilación de la materia.

Contents:

TEACHING MANUAL SPANISH CORPORATION TAX: PRACTICAL APPLICATIONS

COPYRIGHT PAGE

INDEX

INTRODUCTION

CORPORATE TAX THEORY (TAX PERIOD 2019)

1. INTRODUCTION

1.1. APPLICABLE LEGISLATION

1.2. CONCEPT AND NATURE

1.3. SCOPE OF APPLICATION

1.4. INCOME ALLOCATION

2. TAXABLE EVENT

3. TAXPAYER

4. EXEMPTIONS

5. TAXABLE BASE

5.1. DETERMINATION PROCEDURES

5.2. TIME PERIOD ALLOCATION

5.3. ACCOUNTING RECORDS OF INCOME AND EXPENDITURE

EXERCISES ON CORPORATION TAX

EXERCISE 1

EXERCISE 2

EXERCISE 3

EXERCISE 4

EXERCISE 5

EXERCISE 6

EXERCISE 7

EXERCISE 8

EXERCISE 9

EXERCISE 10

EXERCISE 11

EXERCISE 12

EXERCISE 13

EXERCISE 14

EXERCISE 15

EXERCISE 16

EXERCISE 17

EXERCISES SIMILAR TO EXAM QUESTIONS

1. CT TEST QUESTIONS

2. CORPORATION TAX (CT) EXERCISE

GLOSSARY OF TERMS

REFERENCES.

Notes:

Contiene referencias bibliográficas.

Descripción basada en metadatos suministrados por el editor y otras fuentes.

OCLC:

1243555939