[Ebook pdf] El dictamen fiscal por enajenacioacute;n de acciones 2016 (Spanish Edition)


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El dictamen fiscal por enajenacioacute;n de acciones 2016 (Spanish Edition)

[Ebook pdf] File size: 21.Mb

Author : Joseacute; Peacute;rez Chaacute;vez, Raymundo Fol Olguiacute;n
DOC | *audiobook | ebooks | Download PDF | ePub

Description : La Ley del Impuesto sobre la Renta (LISR), en su artiacute;culo 126, cuarto paacute;rrafo, establece que las personas fiacute;sicas que realicen la enajenacioacute;n de acciones deberaacute;n cubrir un pago provisional del 20% sobre el monto total de la operacioacute;n, el cual seraacute; retenido por el adquirente, si es residente en Meacute;xico o residente en el extranjero con establecimiento permanente en el paiacute;s. No obstante, el pago provisional podraacute; ser menor al 20%, en los casos en que el enajenante manifieste por escrito al adquiriente que efectuaraacute; un pago provisional menor y se cumplan los requisitos sentilde;alados en el Reglamento de la LISR. Para estos efectos, el artiacute;culo 215 de dicho reglamento sentilde;ala que el adquiriente, por cuenta del enajenante, podraacute; efectuar una retencioacute;n menor al 20% del total de la operacioacute;n siempre que se dictamine la operacioacute;n relativa por un contador puacute;blico inscrito en los teacute;rminos del CFF y su Reglamento, siempre y cuando se cumpla con ciertos requisitos.Considerando la importancia que tiene para las personas fiacute;sicas que realizan la enajenacioacute;n de acciones efectuar un pago provisional menor al 20% del monto total de la operacioacute;n, hemos elaborado la presente obra, la cual ilustra de manera praacute;ctica los diversos caacute;lculos que se tienen que efectuar para determinar el monto original ajustado de las acciones, el costo promedio por accioacute;n, la ganancia por la enajenacioacute;n de acciones y el ISR del pago provisional por dicha enajenacioacute;n. Asimismo, incluye un caso praacute;ctico integral que muestra las diversas ceacute;dulas que debe contener el cuaderno del dictamen fiscal de enajenacioacute;n de acciones, asiacute; como el llenado de las formas oficiales 39 “Aviso para presentar dictamen fiscal de enajenacioacute;n de acciones” y 40 “Carta de presentacioacute;n del dictamen fiscal de enajenacioacute;n de acciones”.

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[PDF] Forex Training Guide


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Forex Training Guide

[PDF] File size: 78.Mb

Author : Anthony Ekanem
*Download PDF | ePub | DOC | audiobook | ebooks

Description : In any business or moneymaking venture, preparation and foreknowledge are the keys to success. Without this sort of insight, the attempt to make a profitable financial decision can only end in disaster and failure, regardless of your level of motivation and determination or the amount of money you plan to invest. In the stock market, this rule applies to the nth degree, as you are investing your own money in what could be considered a high risk wager, and you are playing with fire if you do not have at least a general background knowledge of how it functions. Since having a background in any area is helpful in guiding you down a path in that particular region, the more solid your basis of investment knowledge is, the more likely you are to profit from any attempt to trade on the open market.

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[Pdf free] Results and Performance of the World Bank Group 2015 (Independent Evaluation Group Studies)


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Results and Performance of the World Bank Group 2015 (Independent Evaluation Group Studies)

[Pdf free] File size: 44.Mb

Author : IEG
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Description : The Independent Evaluation Grouprsquo;s (IEG) Results and Performance of the World Bank Group (RAP) is a comprehensive assessment of World Bank Group performance, drawing on recent IEG evaluations. The report also examines how effectively the World Bank Group addressed current and emerging development challenges. This yearrsquo;s RAP focuses on gender integration in World Bank Group operations, building on previous examinations of World Bank Group approaches to risk management (RAP 2013) and the Millennium Development Goals (RAP 2014). ‘No country, community, or economy can achieve its potential or meet the challenges of the 21st century without the full and equal participation of women and men, girls and boys.’ This statement from the World Bank Group websitersquo;s topic page on gender states the essential importance of gender for development. In line with that view, the World Bank Group made considerable progress in addressing gender issues during the past 15 years. Gender has been a prominent corporate objective since the first World Bank Group strategy, introduced in 2001. This year, a new World Bank Group gender strategy has been launchedmdash;the first joint World Bankdagger;ldquo;International Finance Corporation (IFC) strategy to focus on gender. It is an important step toward sharpening the corporate focus on gender and improving the approach to gender mainstreaming.This report describes how mechanisms for integrating gender in projects and country strategies are working, and to what extent they provide meaningful information about progress and results on gender. The analysis aims to inform World Bank Group efforts to strengthen the approach to documenting, assessing, and evaluating results as part of the new strategy rollout. The report also reviews how effectively the World Bank Grouprsquo;s portfolio and country programs deliver results, and its system for monitoring the implementation of IEGrsquo;s recommendations.

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[E-BOOK] Hcmbok – the human change management body of knowledge: Gestioacute;n del Cambio Organizacional – El Factor Humano en el Liderazgo de Proyectos (Spanish Edition)


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Hcmbok – the human change management body of knowledge: Gestioacute;n del Cambio Organizacional – El Factor Humano en el Liderazgo de Proyectos (Spanish Edition)

[E-BOOK] File size: 44.Mb

Author : Vicente Goncalves
ePub | *DOC | audiobook | ebooks | Download PDF

Description : En el primer capiacute;tulo de este libro haremos la conceptualizacioacute;n de la gestioacute;n del cambio, de sus personajes, estrategias y modelos aplicables. Luego revisaacute;remos el conjunto de buenas praacute;cticas, metodologiacute;as y herramientas que conforman el denominado HCMBOKreg; ndash; Human Change Management Body of Knowledge o Cuerpo de Conocimiento en Gestioacute;n del Cambio Organizacional. Por uacute;ltimo, resaltamos las habilidades esenciales requeridas por el gestor de cambios y finalmente presentamos dos casos relacionados con gestioacute;n de cambio uno de eacute;xito y otro de fracaso.Componen la estrutura del HCMBOKreg; 48 macroactividades y 213 actividades, desarrolladas desde la etapa del planeamiento hasta el post-proyecto, el cual tambieacute;n se conoce por “Produccioacute;nrdquo;.

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[Read free] Honor Among Thieves: Craftsmen, Merchants, and Associations in Roman and Late Roman Egypt (New Texts From Ancient Cultures)


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Honor Among Thieves: Craftsmen, Merchants, and Associations in Roman and Late Roman Egypt (New Texts From Ancient Cultures)

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Author : Philip Venticinque
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Description : Honor Among Thieves examines associations of craftsmen in the framework of ancient economics and transaction costs. Scholars have long viewed such associations primarily as social or religious groups that provided mutual support, proper burial, and sociability, and spaces where nonelite individuals could seek status supposedly denied them in their contemporary society. However, the analysis presented here concentrates on how craftsmen, merchants, and associations interacted with each other and with elite and nonelite constituencies; managed economic, political, social, and legal activities; represented their concerns to the authorities; and acquired and used social capitalmdash;a new and important view of these economic engines.Philip F. Venticinque offers a study of associations from a social, economic, and legal point of view, and in the process examines how they helped their members overcome high transaction costsmdash;the ldquo;costs of doing businessrdquo;mdash;through the development of social capital. He explores associations from the ldquo;bottom up,rdquo; in order to see how their members create status and reputation outside of an elite framework. He thus explores how occupations regarded as thieves in elite ideology create their own systems of honor.Honor Among Thieves will be of interest to scholars of the ancient economy, of social groups, and Roman Egypt in all periods.nbsp;

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