6 results on '"IRREGULAR INCOME"'
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2. EL BENEFICIO DE LA REDUCCIÓN DEL 30 POR CIENTO POR OBTENCIÓN DE RENDIMIENTOS IRREGULARES POR PROFESIONALES: SITUACIÓN JURISPRUDENCIAL ACTUAL.
- Author
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Tovillas Morán, José María
- Subjects
SUPERIOR courts ,TAX incentives ,LEGAL judgments ,APPELLATE courts ,CONSTITUTIONAL courts - Abstract
Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
3. La regulación por vez primera en España del carried interest en el IRPF de los Territorios Históricos de Gipuzkoa y Bizkaia.
- Author
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Celaya Acordarrementería, Iratxe and Ruiz de Azúa, Cristina Puerta
- Subjects
- *
INCOME tax , *INTEREST income , *TAX planning , *TAX rates , *TAX base - Abstract
Foral Law 3/2019 of 11 February of the Historical Territory of Gipuzkoa has introduced for the first time in the Spanish legal system the regulation of carried interest for Personal Income Tax purposes, establishing it will qualify as capital income to be taxed in Gipuzkoa at the savings taxable base at a maximum tax rate of 25%. Likewise, on 23 August 2019, a Foral Decree was published in the Official Gazette of Bizkaia, that introduces the regulation of carried interest for Personal Income Tax purposes in the Historical Territory of Bizkaia. The Foral Decree qualifies carried interest as salary income obtained in a "notoriously irregular manner" applying a 50% exemption on the income received without any limitation, with the excess being subject to the general taxable base at a maximum rate of 49%. This article explains carried interest and how its taxation has been regulated in each territory. [ABSTRACT FROM AUTHOR]
- Published
- 2019
4. Doctrina.
- Subjects
- *
SPORTS law , *SPORTS lawyers , *LAWYERS , *LEGISLATIVE bills , *PUBLICATIONS - Abstract
The Spanish Sports Law 10/1990, October 15th, is going to be replaced by a new law that provides answers to Spanish sport in the XXIst Century. Reading the 2019 draft bill we have focalized our study about the tax provisions making a critical analysis concerning its proposals. [ABSTRACT FROM AUTHOR]
- Published
- 2019
5. Reducing Elderly Poverty in Thailand : The Role of Thailand's Pension and Social Assistance Programs
- Author
-
World Bank
- Subjects
PENSION COST ,STATE BANK ,WORKER CONTRIBUTIONS ,SOCIAL PROGRAMS ,SAVINGS BANK ,HEALTH INSURANCE ,INFLATION ,SOCIAL PENSION ,POLICY MAKERS ,EQUITIES ,NUMBER OF CHILDREN ,GOVERNMENT POLICY ,PERSONAL INCOME ,INFORMAL SECTOR ,ELDERLY POPULATION ,GOVERNMENT PENSION ,PENSION ,PENSION REGULATOR ,FRAUD ,RETIREMENT SAVINGS ,WITHDRAWAL ,EXCHANGE COMMISSION ,OLD AGE ,TRANSPARENCY ,POLITICAL SUPPORT ,WEDDINGS ,BANK DEPOSITS ,FERTILITY ,RETIREMENT ,OLDER PEOPLE ,VULNERABILITY ,ELDERLY ,PENSION SAVINGS ,DISABILITY ,LIQUIDITY ,INCOME LEVELS ,PENSION BENEFIT ,PENSION PLANS ,INTERNATIONAL BEST PRACTICE ,INVESTMENT MANAGERS ,WORK FORCE ,ACCOUNT HOLDERS ,PENSION PROGRAM ,COMMUNITY DEVELOPMENT ,BANK DEBT ,LABOR FORCE PARTICIPATION ,MUTUAL FUND ,TREASURY BILLS ,PENSION SUPERVISION ,INDIVIDUAL ACCOUNT ,AGING POPULATION ,CIVIL SOCIETY ORGANIZATIONS ,CITIZENS ,NATIONAL SAVINGS ,LIFE EXPECTANCY ,POPULATION PROJECTIONS ,INCOME TAX ,CERTIFICATES OF DEPOSIT ,PENSION TRANSFER ,FORMAL PENSIONS ,PENSION BENEFICIARIES ,IRREGULAR INCOME ,DISSEMINATION ,SALARY HISTORY ,PENSION PLAN ,LIABILITY ,HEALTH CARE ,ELDERLY PERSONS ,RETIREMENT AGE ,PROVIDENT FUNDS ,GOVERNMENT SAVINGS ,INVESTMENT RATE ,INCOME LEVEL ,SOCIAL ASSISTANCE ,RETIREMENT PROGRAMS ,DEPENDENCY RATIO ,MOBILE PHONE ,PENSION SCHEMES ,MUTUAL FUNDS ,LEGAL STATUS ,SECURITIES ,SOCIAL PENSIONS ,BENEFIT LEVEL ,MICROFINANCE ,SOCIAL COST ,REMOTE LOCATIONS ,WORKFORCE ,REAL ESTATE ,ASSET VALUE ,FAMILY SUPPORT ,COPYRIGHT CLEARANCE CENTER ,CORRUPTION ,NATIONAL PENSION ,PENSION ACCOUNTS ,PENSION SYSTEM ,FUND MANAGERS ,GENDER ,VOLATILITY ,SOCIAL SAFETY NET ,TRANSACTION ,INVESTMENT INCOME ,TAX ,CONTRIBUTION RATES ,ECONOMIC GROWTH ,PENSION FUND ,GROSS DOMESTIC PRODUCT ,PERSONAL ASSETS ,FAMILIES ,STATE ENTERPRISE ,VOLUNTARY PENSION ,INFORMAL SECTORS ,TRANSACTION COSTS ,PENSION BENEFITS ,INTERNATIONAL STANDARDS ,INVESTING ,AGE DISTRIBUTION ,BOTH SEXES ,ECONOMIC CRISIS ,FINANCIAL CRISIS ,BASIC BENEFITS ,INDIVIDUAL ACCOUNTS ,FINANCIAL TRANSACTIONS ,PENSION PROGRAMS ,FEMALE ,POST OFFICE ,GOVERNMENT BONDS ,MINIMUM BENEFIT ,PRIVATE PENSION ,RESERVES ,FISCAL CONSTRAINTS ,PENSION ACCOUNT ,PENSION SCHEME ,CONTRIBUTION PAYMENTS ,BANK OFFICE ,INVESTMENT MANAGEMENT ,CONSUMPTION SMOOTHING ,PRIMARY EDUCATION ,SOLVENCY ,PENSION POLICY ,BENEFICIARY ,INVESTMENT OPPORTUNITIES ,ELDERLY PEOPLE ,PENSIONERS ,PUBLIC EDUCATION ,DEFINED CONTRIBUTION PENSION ,LABOR MARKET ,DEBT INSTRUMENTS ,MORTALITY ,RETIREMENT PENSION ,DEBT ,DEPENDENCY RATIOS ,PHONE BANKING ,SOCIAL SECURITY ,SHORT-TERM SAVINGS ,CONTRIBUTION RATE ,INEQUALITY ,ECONOMIC DEVELOPMENT ,FAMILY MEMBERS ,ANNUITIES ,CONSUMPTION EXPENDITURE ,MONTHLY CONTRIBUTIONS ,REMOTE AREAS ,CORPORATE DEBT ,OLD-AGE PENSION ,RETIREMENT INCOME ,OLD-AGE ,CREDIBILITY ,DEFINED BENEFIT ,INVESTMENT POLICY ,PENSION AGE ,WILL ,ANNUITY ,MARKET SECURITIES ,POOR FAMILIES ,SEXES ,RATE OF RETURN ,INSURANCE ,SOCIAL DEVELOPMENT ,SEX ,EXISTING INFRASTRUCTURE ,TREASURY ,PENSION SYSTEMS ,FINANCIAL INSTITUTION ,SOCIAL PROTECTION ,CONTRIBUTION COLLECTION ,HOUSEHOLD INCOME ,MICROFINANCE INSTITUTIONS ,GOVERNMENT SPENDING ,EXPENDITURES ,COMMERCIAL BANKS ,INTERNATIONAL BANK ,RATES OF RETURN ,BENEFIT FORMULA ,CIVIL SERVICE PENSION ,HUMAN SECURITY ,LEGAL FRAMEWORK ,COPYRIGHT CLEARANCE ,NATIONAL SAVING ,LABOR FORCE ,RETIREES ,FUTURE PAYMENTS ,PROVIDENT FUND ,AGRICULTURAL COOPERATIVES ,BENEFIT LEVELS ,EXPENDITURE ,PENSION PAYMENTS - Abstract
This policy note examines Thailand's programs for preventing poverty among the elderly, and suggests options for improving the effectiveness of these programs. The number of elderly people in Thailand will increase dramatically over the next 30 years, and the elderly already have a higher poverty rate than the population as a whole. Although Thailand currently has a total of eight pension programs, the majority of the benefits go to those who are not poor. In addition, unlike most countries, Thailand lacks a pension and provident fund supervision agency or a consolidated financial institution regulator, and does not appear to have a well-articulated national pension policy. This has led to the development of two major sets of pension programs, with one group sponsored by the ministry of labor and the social security office, and the other by the ministry of finance and the securities commission. These are also supplemented by an assortment of social assistance and community programs sponsored by the ministry of social development and human security and the ministry of interior. This policy note will examine the above issues in more detail and recommend policy options to simplify and coordinate the various pension and social assistance programs aimed at preventing poverty among the elderly, target more spending at the elderly poor, and assure long-term fiscal sustainability.
- Published
- 2012
6. The Microfinance Revolution : Sustainable Finance for the Poor
- Author
-
Marguerite S. Robinson
- Subjects
COMMERCIAL TERMS ,STATE BANK ,Financial intermediary ,TAX ,LOCAL SAVINGS ,BANKING SYSTEM ,GENERAL PUBLIC ,Financial system ,SUSTAINABLE FINANCE ,law.invention ,INFLATION ,INSTITUTIONAL DEVELOPMENT ,TRANSACTION COSTS ,INCOME FLOWS ,SAVINGS PATTERN ,INFORMATION DISSEMINATION ,STOCKS ,GOVERNMENT POLICY ,RURAL CREDIT POLICY ,SAVINGS ACCOUNTS ,SAVINGS SERVICES ,FINANCIAL SYSTEMS ,GOVERNMENT INTERVENTIONS ,TRAINING PROGRAM ,GOVERNMENT BUDGET ,SKILLED WORKERS ,LIVING STANDARDS ,INCOMES ,LOAN PRODUCT ,BORROWER ,INVESTMENT OPPORTUNITIES ,LOANABLE FUNDS ,BANKRUPTCIES ,TOTAL COSTS ,UNS ,STATE BANKS ,LOAN PORTFOLIOS ,Finance ,SAFETY NET ,LOCAL FINANCE ,LOCAL MONEYLENDERS ,LIQUIDITY ,RURAL FINANCIAL MARKETS ,INTEREST RATES ,ANNUAL INTEREST RATE ,SAVINGS INSTRUMENTS ,ARREARS ,ASYMMETRIC INFORMATION ,BANKING SECTOR ,COMMERCIAL DEBT ,GOVERNMENT POLICIES ,INCOME STREAMS ,SAVINGS PROGRAM ,BUSINESS PLANNING ,FUNGIBLE ,LOCAL FINANCIAL MARKETS ,COMMERCIAL LOANS ,COMMERCIAL CREDIT ,CENTRAL BANK ,LOAN PORTFOLIO ,LOAN BALANCE ,COMMUNICATIONS DEVELOPMENT ,law ,FOREIGN EXCHANGE ,Structured finance ,LENDER ,FORMAL FINANCIAL SECTOR ,COMMERCIAL BANK ,LOCAL MARKETS ,IRREGULAR INCOME ,GOOD CREDIT ,INTERNATIONAL DEVELOPMENT ,SELF-SUFFICIENCY ,CAPITAL MARKETS ,IRA ,LOAN PRODUCTS ,INFORMAL FINANCE ,RURAL FINANCE ,BANK FAILURES ,BEST PRACTICES ,AGRICULTURAL CREDIT ,BANKING SERVICES ,SOCIAL SAFETY NETS ,TRANSITION ECONOMIES ,LONG-TERM INTEREST ,BANKS ,CONSUMER ,INFLATION RATES ,BANK RESTRUCTURING ,LOAN SIZES ,Geography of finance ,BORROWING ,BANK BRANCHES ,LOAN ,ACCESS TO CREDIT ,INFORMAL CREDIT ,INVESTMENT LOAN ,COMMERCIAL BANKS ,INTERNATIONAL BANK ,SENIOR ,ACCESS TO CAPITAL ,LACK OF EXPERIENCE ,CENTRAL BANKS ,BUSINESS OPPORTUNITIES ,FOREIGN INVESTMENT ,LOAN PROGRAM ,SUPERVISORY FRAMEWORK ,Microfinance ,business.industry ,LOAN DECISIONS ,LOCAL BANK ,INCOME GROWTH ,SAVINGS ,SAVERS ,BANKING LAWS ,SMALL LOANS ,INTEREST RATE ,LOAN RATES ,business ,TRANSACTION - Abstract
This book focuses on how the demand for microfinance can be met on a global scale. It documents the contributions of institutions and of people who have led the development of commercial finance for the poor, and it analyzes the principles on which the microfinance revolution is based. In sum, this work offers a detailed overview of the development of microfinance over the past 20 years; a global view of microfinance in the developing world (largely excluding Eastern Europe); a thesis on the future path of microfinance; a coherent theory about microfinance--why it works when so many other development interventions fail; detail on a number of important microfinance topics--such as informal moneylending and savings; an important study on, and lessons from Indonesia, with detailed analysis of Bank Rakyat Indonesia; and, brief studies of many other microfinance institutions in Africa, Asia, and Latin America.
- Published
- 2001
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