Curso sobre a Directiva do IVA

Encontra-se disponível aqui um curso gratuito sobre a Directiva 2006/112/CE organizado pela Comissão Europeia.

Boa formação!

The Corporate City

The Corporate City will fall
Like a Babylon run by egotic managers
The Corporate City will open
Like a prison freeing up scared workers
The Corporate City will lose its grasp
On the heart and joy of human beings
Gray suits, cell phones, suitcases, second lives
Soon will all be vanishing.
For having forgotten dignity and respect
For adoring profits extracted by all means
For dividing, separating, putting to war
Those who need to unite, join together, and pacify
For destroying with contempt the beauty of nature
And alienating people to false needs, immature
For lack of humility, for lack of humanity
Soon, will be gone, the Corporate City!

Poema de Florence Palpacuer, Professor, retirado daqui.

FMI: afinal a culpa da crise foi da Fiscalidade

IMF blames tax for global financial crisis

International Tax Review --> -->

"Tax policies in advanced countries are likely to have contributed to the worldwide economic crisis, a report issued by the International Monetary Fund (IMF) has said.
By favouring debt financing and encouraging the use of complex financial instruments and arrangements, the tax rules in place in many of the world's leading financial centre countries contributed to the ultimate collapse of the world's markets and financial structures, the report said.
IMF economists looked at the role played by tax policy in corporate finance, housing, complex financial arrangements, the use of low-tax jurisdictions and tax havens, risk taking, and the development of asset prices, all of which can have effects on the economy.
The study, titled Debt Bias and Other Distortions: Crisis-Related Issues in Tax Policy, draws a number of conclusions from a spectrum of country policies and practices."

Talvez o Fundo Monetário Internacional esteja a dar importância a mais aos impostos.

David A. Weisbach

Da matemática para o direito e a integração destas duas ciências.

Jared Moore - uma referência a acompanhar

Jared Moore

	Mary Ellen Phillips Assistant Professor of Accounting Department: Accounting Office: Bx 224E Phone: 541-737-2517 Email: jared.moore@bus.oregonstate.edu
Jared Moore

Biography:

Jared Moore is an assistant professor of accounting in the College of Business at Oregon State University. He joined the accounting faculty in 2006 after completing his doctoral studies in accounting at Arizona State University. He also holds B.S. (Accountancy) and Master of Taxation degrees from Arizona State University and is licensed as a certified public accountant (Arizona). Prior to his doctoral studies, Professor Moore worked for seven years in the private sector, specializing mainly in financial accounting and business and individual taxation. Professor Moore's research has been published in The Journal of the American Taxation Association. He is a member of the American Accounting Association, the American Taxation Association, and the Oregon Society of CPAs and has served on committees for the American Taxation Association. His teaching interests are in the areas of financial accounting and taxation; and his research interests include the interaction between taxes and corporate business decisions, financial and tax reporting tradeoffs, tax reporting aggressiveness and earnings management/manipulation, and federal and state tax policy issues. Professor Moore and his wife Heather have one daughter (Maya), and he enjoys music, the outdoors, movies, golf, and traveling.

Fonte

Petro Lisowsky

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Michelle Hanlon

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Sonja O. Rego

Na secção "Professores" foi adicionada a página de Sonja O. Rego

Nova revista

Foi adicionada na respectiva secção a revista Accounting, Organizations and Society.

Uma perspectiva mais social de observar o fenómeno contabilístico que talvez sirva para efectuar bons contrastes com a visão económica da contabilidade.

Contra a corrente

Abstract:

Tax havens have attracted increasing attention from policy-makers in recent years. This paper provides an overview of a growing body of research that analyses the consequences and determinants of the existence of tax-haven countries. For instance, recent evidence suggests that tax havens tend to have stronger governance institutions than comparable non-haven countries. Most importantly, tax havens provide opportunities for tax planning by multinational corporations. It is often argued that tax havens erode the tax base of high-tax countries by attracting such corporate activity. However, while tax havens host a disproportionate fraction of the world's foreign direct investment (FDI), their existence need not make high-tax countries worse off. It is possible that, under certain conditions, the existence of tax havens can enhance efficiency and even mitigate tax competition. Indeed, corporate tax revenues in major capital-exporting countries have exhibited robust growth, despite substantial FDI flows to tax havens.

Fonte: Dharmapala, D. (2008), "What problems and opportunities are created by tax havens?", OREP, Vol. 24, Nº 4, pp. 661-679.