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... rate policies, changes in the stance of fiscal or monetary policy . . . The same kind of phenomen... break date corresponds to (i) high twin deficits in Malaysia which led to strong economic adjustmen...
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... does not permit an excessive budget deficit at the federal level thanks to the "debt brake" (aas the fiscal mechanism is officially called), which has been in...
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Although not at the center of the world's economy, developing countries are at its mercy dependent on trade investment and aid; never is this felt more than in times of crisis. A further concern, common among developing countries, is a lack of diversification in export markets. But the impact of the financial crisis isn't limited to export markets; national incomes are threatened on several fronts. Developing countries are being told to prepare for steep declines in aid donations and remittances. Many developing countries are looking toward strategic planning and restructuring of financial systems, to bolster their economies in difficult times. Challenge is the need to balance the governments need for revenue and reducing the cost of doing business. Ghana relies heavily on the EU, the U...
...The government's fiscal deficit has been relatively high, making it diffic...
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Regeste
Art. 57 und 58 DBG: Ermittlung des steuerbaren Reingewinns einer Gesellschaft mit beschränkter Haftung, die ihre Bücher in amerikanischen Dollars führt. Der steuerbare Reingewinn ermittelt sich nach dem Buchführungsrecht, unter dem Vorbehalt besonderer steuerrechtlicher Korrekturvorschriften (E. 3.1).
Berücksichtigung der international anerkannten Grundsätze betreffend Buchführung, namentlich der IFRS-Normen ("International Financial Reporting Standards"; E. 3.2-3.4).
Art. 960 Abs. 1 OR verlangt, dass eine Gesellschaft, die ihre Bücher in einer funktionalen ausländischen Währung führt, ihre Geschäftsabschlüsse in Schweizerfranken umrechnet (E. 4.1). Mangels einer schweizerischen Gesetzesbestimmung betreffend die buchmässige Erfassung der Umrechnungsdifferenzen durften die kant...
...SàrL contre Administration fiscale cantonale genevoise (recours en matière de droit ... fait ressortir le bénéfice ou le déficit de l'exercice. L'art. 662a al. 1 CO prévoit que l...
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...The initiative, "To Brake the Deficit", calls for a revision of current fiscal debt poli...
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..., telles que la mobilisation des recettes fiscales et la gestion budgétaire. La mobilisation des rev... créée dans le but de remédier au déficit d'information des PME suisses et de les assister ...
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... House? According to Kalt, lowering the fiscal deficit will be close to the top of his economic t...
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... to have a knock-on effect globally, with fiscal consolidation presenting a particular challenge--e...deficit and almost no yield, the outlook for the USD remai...
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... growth of five per cent; a maximum budget deficit of three per cent, and a national debt not exceedi...This would be associated with a loss of fiscal autonomy in the country receiving the bailout. Eur...
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...La charge fiscale supplémentaire qui en résulterait et l'augm..., d'une part, que le rapport entre le déficit public annuel (pour la Suisse, celui de la Conféd...