This paper outlines key activity principles of tax crime investigation, describes the present skills as well as qualification requirements which are likely to be imposed in the future. The final part of the paper provides some proposals for the ways to implement the requirements by defining skills improvement opportunities for investigators and investigators of operational cases. It also describes methods of office employees' skills improvement, crime prevention and IT sphere.
This paper outlines key activity principles of tax crime investigation, describes the present skills as well as qualification requirements which are likely to be imposed in the future. The final part of the paper provides some proposals for the ways to implement the requirements by defining skills improvement opportunities for investigators and investigators of operational cases. It also describes methods of office employees' skills improvement, crime prevention and IT sphere.
Company establishment by foreign enterprises in Hungary in 2016Accace
Domestic investments by foreign citizens are protected and ensure legal security by the Hungarian law. This includes equality with local citizens, so foreign companies treated equally by the matter of company formation and subjected to equal treatment by company share. In our recent newsletter we are going to discuss the details of requirements, taxation and expenses about local companies established by foreign businesses.
TCG_Newsletter_January and February 2019_EnTham Le
Welcome to our newsletter in January and February 2019. You will find that it is filled with legal regulations in certain areas of business.
We hope this newsletter to keep you updated on the latest legal news and be valuable to your operation.
Thanks for your reading and we would love to hear your comments that could make our reports better and better.
Esimerkki LCE-tyyppisestä tarkastusstandardista. Belgia 2018Lasse Åkerblad
Karkea [google]käännös ranskankielisestä versiosta englanniksi. Tarkoitettu antamaan kuvaa siitä, millainen erillistandardi VOISI näyttää (vertaa IAASB:n LCE-projekti).
Std ei ole lakisääteinen, Se on tarkoitettu vapaaehtoiseen varmennukseen lakisääteisen rajan (9 m€ liikev) alapuolella. Samassa standardissa sekä review että tilintarkastus - On siksi "fiksu vekotin". Mahdolliset korostukset tekstissä on allekirjoittaneen.
National financial reporting authority - ca inter , cma courseTakshila Learning
National Financial Reporting Authority - The NFRA is an authority formed under Section 132 of the Companies Act, 2013 It became functional on October 1, 2018, after an approved proposal in March 2018
Company establishment by foreign enterprises in Hungary in 2016Accace
Domestic investments by foreign citizens are protected and ensure legal security by the Hungarian law. This includes equality with local citizens, so foreign companies treated equally by the matter of company formation and subjected to equal treatment by company share. In our recent newsletter we are going to discuss the details of requirements, taxation and expenses about local companies established by foreign businesses.
TCG_Newsletter_January and February 2019_EnTham Le
Welcome to our newsletter in January and February 2019. You will find that it is filled with legal regulations in certain areas of business.
We hope this newsletter to keep you updated on the latest legal news and be valuable to your operation.
Thanks for your reading and we would love to hear your comments that could make our reports better and better.
Esimerkki LCE-tyyppisestä tarkastusstandardista. Belgia 2018Lasse Åkerblad
Karkea [google]käännös ranskankielisestä versiosta englanniksi. Tarkoitettu antamaan kuvaa siitä, millainen erillistandardi VOISI näyttää (vertaa IAASB:n LCE-projekti).
Std ei ole lakisääteinen, Se on tarkoitettu vapaaehtoiseen varmennukseen lakisääteisen rajan (9 m€ liikev) alapuolella. Samassa standardissa sekä review että tilintarkastus - On siksi "fiksu vekotin". Mahdolliset korostukset tekstissä on allekirjoittaneen.
National financial reporting authority - ca inter , cma courseTakshila Learning
National Financial Reporting Authority - The NFRA is an authority formed under Section 132 of the Companies Act, 2013 It became functional on October 1, 2018, after an approved proposal in March 2018
Recently, there have been some developments in Portugal’s non-habitual resident tax regime.
Among others, an amendment to the list of High Value-Added Activities was published and a General Ruling changed the procedure to acknowledge the activities regarded as High Value-Added.
In this newsletter we highlight these changes and share our insights.
Contact us should you require personalised advice on these matters.
, Business and Finance, ICAB
Icab lectures chapter 10, Business and Finance, ICAB
Icab lectures chapter 10, Business and Finance, ICAB
Icab lectures chapter 10, Business and Finance, ICAB
Auditors in Dubai play a constructive role in society by delivering added value to clients and critical insights to enhance the performance of the company.
Dopo avere messo da parte “separazioni” e “buste paga” il Professionista si dedica ad una
nuova e piu’ remunerata professione; Gestione e Protezione del Patrimonio. Una consulenza che in momento di crisi (scusate il gioco di parole) non conosce crisi.
Trust, Fondo Patrimoniale, Concordato Preventivo, Mandato Fiduciario... sono solo alcuni degli strumenti a disposizione in Italia per tutelare il patrimonio dei propri Clienti.
Il documento, realizzato da H2biz in collaborazione con Italia Mediazione, descrive operatività e vantaggi della nuova mediazione civile e commerciale per imprese e professionisti.
Doing Business in Italia 2013 è un nuovo rapporto subnazionale realizzato da Doing Business che analizza le regolamentazioni d’impresa relative a quattro indicatori in 13 città italiane: Bari (Puglia), Bologna (Emilia-Romagna), Cagliari (Sardegna), Campobasso (Molise), Catanzaro (Calabria), L’Aquila (Abruzzo), Milano (Lombardia), Napoli (Campania), Padova (Veneto), Palermo (Sicilia), Potenza (Basilicata), Roma (Lazio) e Torino (Piemonte). Viene altresí misurato l’indicatore sul commercio transfrontaliero marittimo in 7 porti: Cagliari (Sardegna), Catania (Sicilia), Genova (Liguria), Gioia Tauro (Calabria), Napoli (Campania), Taranto (Puglia) e Trieste (Friuli-Venezia Giulia). Le città sono state selezionate dal Dipartimento per la programmazione e il coordinamento della politica economica (DIPE) della Presidenza del Consiglio dei Ministri della Repubblica Italiana. I dati inerenti alle città e ai porti italiani sono comparabili con quelli raccolti annualmente da Doing Business in 185 Paesi del mondo
Curata dal Comitato SMPs (Small and medium practices) dell`organizzazione, la guida rappresenta un importante ausilio per i professionisti per gestire in maniera agevole ed efficace l`incarico di revisione delle società di piccole e medie dimensioni (PMI) e per favorire un`applicazione uniforme dei principi di revisione internazionali (ISA, International Standards on Auditing).
La Guida intende offrire delle applicazioni pratiche e delle esemplificazioni utili a comprendere in modo approfondito le caratteristiche di una revisione contabile svolta in conformità agli ISA. Essa offre un approccio di revisione pratico che i professionisti possono usare per effettuare la revisione contabile di una PMI sulla base della valutazione preliminare dei rischi.
Lo schema di decreto legislativo è stato predisposto al fine di assolvere all’obbligo di recepimento della direttiva 2010/45/UE del Consiglio, del 13 luglio 2010, che, con effetto dal 1° gennaio 2013, prevede nuove disposizioni comunitarie in materia di:
1. emissione della fattura;
2. fattura elettronica;
3. fattura semplificata;
4. conservazione delle fatture;
5. IVA per cassa (cash accounting);
6. esigibilità dell’imposta nelle operazioni transfrontaliere;
7. coordinamento delle normative nazionali in tema di fatturazione;
8. varie.
Si pongono qui di seguito talune osservazioni illustrative delle disposizioni contenute nello schema di decreto.
L’Annuario dell’Agenzia delle Entrate, in un sistema complesso come quello italiano, si pone l’obiettivo di un Fisco più a “portata di mano”, rendendo più facile la vita dei contribuenti che assolvono regolarmente i propri doveri. Le informazioni contenute in questa edizione dell’Annuario sono aggiornate al 30 aprile 2012.
L’applicazione dei principi di revisione internazionali alle imprese di dimensioni minori
DOCUMENTO DI CONSULTAZIONE
Settembre 2011
Ettore Colella @Slideshare
The Evolution of Non-Banking Financial Companies (NBFCs) in India: Challenges...beulahfernandes8
Role in Financial System
NBFCs are critical in bridging the financial inclusion gap.
They provide specialized financial services that cater to segments often neglected by traditional banks.
Economic Impact
NBFCs contribute significantly to India's GDP.
They support sectors like micro, small, and medium enterprises (MSMEs), housing finance, and personal loans.
how to swap pi coins to foreign currency withdrawable.DOT TECH
As of my last update, Pi is still in the testing phase and is not tradable on any exchanges.
However, Pi Network has announced plans to launch its Testnet and Mainnet in the future, which may include listing Pi on exchanges.
The current method for selling pi coins involves exchanging them with a pi vendor who purchases pi coins for investment reasons.
If you want to sell your pi coins, reach out to a pi vendor and sell them to anyone looking to sell pi coins from any country around the globe.
Below is the contact information for my personal pi vendor.
Telegram: @Pi_vendor_247
how to sell pi coins on Bitmart crypto exchangeDOT TECH
Yes. Pi network coins can be exchanged but not on bitmart exchange. Because pi network is still in the enclosed mainnet. The only way pioneers are able to trade pi coins is by reselling the pi coins to pi verified merchants.
A verified merchant is someone who buys pi network coins and resell it to exchanges looking forward to hold till mainnet launch.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
Introduction to Indian Financial System ()Avanish Goel
The financial system of a country is an important tool for economic development of the country, as it helps in creation of wealth by linking savings with investments.
It facilitates the flow of funds form the households (savers) to business firms (investors) to aid in wealth creation and development of both the parties
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
The European Unemployment Puzzle: implications from population agingGRAPE
We study the link between the evolving age structure of the working population and unemployment. We build a large new Keynesian OLG model with a realistic age structure, labor market frictions, sticky prices, and aggregate shocks. Once calibrated to the European economy, we quantify the extent to which demographic changes over the last three decades have contributed to the decline of the unemployment rate. Our findings yield important implications for the future evolution of unemployment given the anticipated further aging of the working population in Europe. We also quantify the implications for optimal monetary policy: lowering inflation volatility becomes less costly in terms of GDP and unemployment volatility, which hints that optimal monetary policy may be more hawkish in an aging society. Finally, our results also propose a partial reversal of the European-US unemployment puzzle due to the fact that the share of young workers is expected to remain robust in the US.
How to get verified on Coinbase Account?_.docxBuy bitget
t's important to note that buying verified Coinbase accounts is not recommended and may violate Coinbase's terms of service. Instead of searching to "buy verified Coinbase accounts," follow the proper steps to verify your own account to ensure compliance and security.
US Economic Outlook - Being Decided - M Capital Group August 2021.pdfpchutichetpong
The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
Could this growth lead to a “Roaring Twenties”? As quickly as the U.S. economy contracted, experiencing a 9.1% drop in economic output relative to the business cycle in Q2 2020, the largest in recorded history, it has rebounded beyond expectations. This surprising growth seems to be fueled by the U.S. government’s aggressive fiscal and monetary policies, and an increase in consumer spending as mobility restrictions are lifted. Unemployment rates between June 2020 and June 2021 decreased by 5.2%, while the demand for labor is increasing, coupled with increasing wages to incentivize Americans to rejoin the labor force. Schools and businesses are expected to fully reopen soon. In parallel, vaccination rates across the country and the world continue to rise, with full vaccination rates of 50% and 14.8% respectively.
However, it is not completely smooth sailing from here. According to M Capital Group, the main risks that threaten the continued growth of the U.S. economy are inflation, unsettled trade relations, and another wave of Covid-19 mutations that could shut down the world again. Have we learned from the past year of COVID-19 and adapted our economy accordingly?
“In order for the U.S. economy to continue growing, whether there is another wave or not, the U.S. needs to focus on diversifying supply chains, supporting business investment, and maintaining consumer spending,” says Grace Feeley, a research analyst at M Capital Group.
While the economic indicators are positive, the risks are coming closer to manifesting and threatening such growth. The new variants spreading throughout the world, Delta, Lambda, and Gamma, are vaccine-resistant and muddy the predictions made about the economy and health of the country. These variants bring back the feeling of uncertainty that has wreaked havoc not only on the stock market but the mindset of people around the world. MCG provides unique insight on how to mitigate these risks to possibly ensure a bright economic future.
how to sell pi coins in all Africa Countries.DOT TECH
Yes. You can sell your pi network for other cryptocurrencies like Bitcoin, usdt , Ethereum and other currencies And this is done easily with the help from a pi merchant.
What is a pi merchant ?
Since pi is not launched yet in any exchange. The only way you can sell right now is through merchants.
A verified Pi merchant is someone who buys pi network coins from miners and resell them to investors looking forward to hold massive quantities of pi coins before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
The Italian accountancy profession - Ettore Colella @SlideShare
1. C O N S I G L I O N AZ I O N AL E D E I D O T TO R I C O M M E R C I AL I S T I
E D E G L I E S P E R T I C O N TAB I L I
THE ITALIAN ACCOUNTANCY PROFESSION
OUTLINE
The regulation of the Italian accountancy profession has been completely reformed by the legislative decree nr.
139 enacted on 28 June 2005 and published on the Italian Official Journal Gazzetta Ufficiale of 19 July 2005. The
profession, which is subject to the general supervision of the Ministry of Justice, has been disciplined with regard
to the following aspects:
Scope of professional activity and incompatibilities;
Requirements to access the professional role;
Disciplinary sanctions; and
Governance and organizational structure of the professional body.
Following the provisions of the law, the new profession is distinguished into two levels which differ for the scope
and level of professional activities. In details, the two levels require two different university degrees, thus creating
a strict connection between the academic path and the professional activity concretely exercised by members. For
the basic level – Section B, Esperti Contabili – applicants must achieve at least a BA degree in economics and
business administration (lasting 3 years), while for enrolling in Section A, Dottori Commercialisti, applicants must
achieve at least an MBA degree in economics and business administration (lasting 5 years). Before entering the
register, applicants are also required to gain technical experience, i.e. complete a three years training period with a
registered professional or professional partnership, and pass a specific State examination.
The new professional body resulting from the reform law is the Consiglio Nazionale dei Dottori Commercialisti e
degli Esperti Contabili (CNDCEC), which is the competent authority and the only professional body of
accountants in Italy, and will be operating effectively from 2008.
PROFESSIONAL TITLES OF RECOGNISED AND REGULATED PROFESSIONS
Until 2007, the two professional titles, attributed to the regulated professions in the accountancy field, were:
Dottore Commercialista (Doctor in commerce);
Ragioniere e Perito Commerciale (Accountant and commercial estimator).
From 2008, as mentioned, professionals can be registered as
Dottore Commercialista (Section A)* or
Esperto Contabile (Section B)*.
* Professionals holding the title of Ragioniere e Perito Commerciale by the end of 2007 have been included
in Section A of the register, with the title of Ragioniere Commercialista.
The use of the professional title for the provision of professional services is reserved to registered members,
although most of the professional activities are not strictly reserved to registered members. The functional title for
audit activity is “revisore contabile” and can only be used by persons registered in the ministerial role, as
explained in the dedicated paragraph.
TRAINING
After gaining the academic degree, and in order to be admitted to the state examination, a three years training
period in a professional firm is required. Those who have undertaken the 5 years university degree may start the
2. training on the fourth year of university.
This has to be performed under the supervision of a Dottore Commercialista or an Esperto Contabile, who has
been registered for at least five years. The training program is based on theoretical and practical knowledge and
skills that have to be acquired during the three years. Trainees are also subject to ethics rules.
STATE EXAMINATION
The State examination is different for the two sections as to the level of difficulty, and the inclusion of tax
litigation for the section A. The examination is structured as follows: three written examinations and one oral
examination.
Written examinations include:
Technical subjects: accounting, auditing, business administration of industrial, commercial and financial
sector, financial analysis and professional techniques, IT knowledge.
Juridical subjects: civil law, corporate law, insolvency procedures, tax law, labour law, procedural civil law.
PROFESSIONAL PRACTICE
The profession of Dottore Commercialista and Esperto Contabile in Italy is conceived as a global economic-
juridical profession in which auditing is only one of the different professional activities, and where 97% of the
members are professionals in public practice.
The largest share of professional activities is addressed to SMEs, through the provision of a range of consultancy
services to the client, where the interdisciplinary character of the assignment is a crucial element.
In the auditing field members are nominated as external auditors or components of an audit committee (Collegio
sindacale), which is an internal body in the governance structure of medium-large limited liability firms.
Alternatively high qualified members can be appointed in Board of Directors of medium-big sized firms, but not
on an employment basis.
SCOPE OF ACTIVITIES
The new law states that the profession has a recognized competency in the areas of:
business administration;
corporate law;
finance; and
taxation,
thus including the following activities or roles:
administration and winding up of companies and entrusted assets;
expert witness;
member of audit committees;
accounting services;
tax filing;
tax assurance services;
audit of financial statement and related services;
depository of formal documents with electronic signature.
It is important to highlight that only members registered at Section A , may in addition provide the following
services:
audit and assurance engagement for access to public or community funds;
business evaluations;
assistance and representation in tax matters;
insolvency engagements from public or judicial authorities;
financial analysis related to listed companies;
capital adequacy evaluation;
executive and judiciary sales;
management consulting to public entities;
business plan certification for access to public funds
2
3. monitoring and tutorship for public funds granted to enterprises; and
sustainability reports and EMAS verifier.
AUDITORS
To become an auditor (revisore contabile) there is a parallel register which is formally under the competency of
the Ministry of Justice and is managed by the new professional body. A person who has gained a three-year
university degree can register with the Auditor trainees' role and become auditor after a three-year training and
after passing a special examination, in compliance with the Auditing Directive. The qualification of Dottore
Commercialista or Esperto Contabile directly allows to be registered as auditor as well. Accordingly, members
registered as Dottore Commercialista or Esperto Contabile (and Ragioniere e Perito commericale until 2008) can
provide audit services in compliance with the EC Auditing Directive, but a formal registration (although
automatic) in the ministerial role is required.
INCOMPATIBILITIES
Incompatibilities are mainly related with some other professions, such as notary, journalist, with commercial
entrepreneurial activity and with financial intermediation.
DISCIPLINARY SANCTIONS
The disciplinary procedure is inspired to the constitutional rules of recognizing to the accused professional two
levels of justice. For the first level the competent authority is the local branch and for the second, the competency
is of the national body.
Against the final decision of the national competency, there is also a possibility to appeal to the administrative
court.
The professional has always the right to be heard and to defend himself.
THE GOVERNANCE STRUCTURE
The national body, Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili, has an overall
representation of the members, at a national and international level; it oversights the activities of the local
branches (Ordini) and enacts various regulations and recommendations, including the ethics code.
The 140 local branches are territorially competent for supervising the behaviour of accountants and have
disciplinary powers over their members. Moreover, they provide continuing professional education and perform
the appropriate assessment, in accordance with the CPE Regulation adopted by the Nationl Council.
***
For more information:
See: Delegated Decree 139/05
Contact: international@cndcec.it
3