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CORTE SUPREMA. IMPUESTO A LAS GANANCIAS. VIDA UTIL DE UN BIEN AMORTIZABLE

Un fallo de la Corte Suprema de Justicia recaído en la causa “Telintar SA” del pasado 22 de mayo, los Ministros ponen de relieve que ni la ley del impuesto a las ganancias ni su reglamentación fijan la vida útil para cada tipo de bien y tampoco establecen pautas para su cálculo, por ello, ante la ausencia de toda precisión normativa y al no exigirse más que una estimación “probable” debe entenderse que la determinación de la vida útil de los bienes está dada por la estimación razonable y ponderada que efectúe el contribuyente. 

 

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DTO. 331/2012 PE. CORDOBA. PLAN DE FACILIDADES DE PAGO PERMANENTE. AGENTES DE RETENCION, PERCEPCION Y/O RECAUDACION. MULTAS. INCORPORACION

Se establece que se podrán incorporar al régimen de facilidades de pago permanente -dispuesto por el D. (Cba.) 1352/2005-, las multas originadas por la omisión del ingresos del impuesto retenido, percibido y/o recaudado por los agentes de retención, percepción y/o recaudación, en tanto hayan ingresado el impuesto con sus recargos correspondientes antes de adherirse al citado plan.

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USA. Restructured and "entrepreneurial" SEC pledges proactive enforcement

 

By EDUARDO BRAVO LOSADA, CPA

 

 

At a recent conference, Securities and Exchange Commission (SEC) Chairman Mary Schapiro and senior enforcement officials vowed to increase investor protection through the SEC's expanded authority under the Dodd-Frank Act and initiatives designed to help the SEC enforcement staff to detect proactively and prevent securities law violations.

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CANADA. Conditional permanent residence proposal to discourage marriage fraud

 

By EDUARDO BRAVO LOSADA, CPA

 

 

The minister of citizenship, immigration and multiculturalism has announced additional measures to discourage marriage fraud. Under the new proposal, conditional permanent resident status would apply to all spouses in relationships of two years or less who have no children with their sponsor at the time of the sponsorship application.

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UK. Migration Advisory Committee launches review of Tier 2 Codes of Practice

 

By EDUARDO BRAVO LOSADA, CPA

 

 

The Migration Advisory Committee has launched a call for evidence to enable it to review various issues around the Tier 2 Codes of Practice and report back to the government. The call for evidence covers a number of topics, including the updating of the list of occupations skilled to National Qualifications Framework 6 to reflect the new Standard Occupational Classification 2010.

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SWITZERLAND. Federal Act Against Unfair Competition: revised rule protects consumers

 

By EDUARDO BRAVO LOSADA, CPA

 

 

The partial revision of the Federal Act Against Unfair Competition attempts to revive Article 8, particularly by removing the element of deception. Article 8 will clearly influence the drafting and use of general conditions of contract in future, although only to the extent that consumer contracts in the mass-market sector are concerned. Sellers and suppliers should consider reviewing any general contractual conditions in use in this sector.

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USA. Injunction blocks implementation of 2012 H-2B final rule

 

By EDUARDO BRAVO LOSADA, CPA

 

 

The Northern District of Florida recently granted a nationwide preliminary injunction against implementation of the new H-2B programme. The injunction was issued in a case brought on the grounds that the Department of Labour had overstepped its authority by requiring companies to provide immigrant workers hired for low-skilled jobs with wage guarantees and travel reimbursements.

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RUSSIA. Ministry of Finance's new view on Eurobond taxation

 

By EDUARDO BRAVO LOSADA, CPA

 

 

A position letter from the Ministry of Finance at the end of 2011, setting out its view on beneficial ownership and the taxation of interest on Eurobonds, cast doubt on the tax status of a commonly used structure for Russian companies. After much debate, a draft law appears to have addressed the immediate concerns of investors, but identifying beneficial ownership remains as big an issue for the authorities as for taxpayers.

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BVI. Features of BVI limited partnerships

 

By EDUARDO BRAVO LOSADA, CPA

 

 

The British Virgin Islands Partnership Act 1996 reflects many recent developments in partnership law and codifies the law for general partnerships, local limited partnerships and international limited partnerships into one piece of legislation. 

 

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SWEDEN. A half-baked agreement? Severance compensation in commercial contracts

By EDUARDO BRAVO LOSADA, CPA

 

In a recent ruling the Northern Norrland Court of Appeal had to consider two questions regarding commercial agents. First, what type of commercial relationship falls within the Commercial Agents Act's definition? Second, can the act's mandatory provisions regarding severance compensation be applied by analogy in a case where the act does not directly apply?

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