Oggi sono 15 anni dalla scomparsa di Stanley Kubrick
Il tempo a Roma
Essi hanno lo scopo di quantificare i beni e i servizi di cui il lavoratore può usufruire gratuitamente ovvero a condizioni più vantaggiose rispetto a chi si rivolge al mercato per acquistarli.
Il calcolo del valore economico dei "fringe benefits" viene fatto esclusivamente a fini fiscali, per la tassazione di tale particolare reddito in base al cosiddetto "valore normale" dei benefici.
Tassazione dei "fringe benefit"
I buoni pasto sono sempre esclusi, sia dalla tassazione fino all'importo di euro 5,29 giornalieri.
Le autovetture concesse in uso promiscuo al lavoratore (sia per lavoro che per uso privato) sono tassabili in misura pari al 30% del costo chilometrico determinato in base alle tabelle ACI sulla percorrenza convenzionale di 15.000 chilometri. La deducibilità per l'impresa è pari al 90% dei costi e l'IVA può essere interamente detraibile in caso di riaddebito del "fringe benefit" al lavoratore (fonte: Wikipedia)
With most income protection insurers it is possible for the premiums charged to be fixed over the life of the policy. The younger the age that cover is taken out the lower the premium that can be locked-in. Drewberry's research finds that the sum of those lower premiums can often amount to less even though they are being paid for a longer period of time. You can find a full copy of research here. (PR Newswire - 14/10/2013) Leggi
Each of the shortlisted candidates was put through a series of towing tests at the MIRA proving ground in the Midlands, including 30-60mph acceleration, 30-0mph braking, a hill start and an emergency lane-change test. (PR Newswire - 17/06/2013) Leggi
Neste Oil Corporation Stock Exchange Release 18 April 2013 at noon (EET) Neste Oil adopts the revised IAS 19 Employee Benefits standard As of January 1, 2013, Neste Oil Corporation has adopted the revised IAS 19 Employee Benefits standard. As a result, the Group's operating profit and comparable operating profit for 2012 have increased by EUR 3 million, as the net interest cost related to employee benefits are now reported under financial items... (Thomson Reuters - 18/04/2013) Leggi
Nokia to publish first quarter 2013 interim report on April 18, 2013; includes certain changes to historical comparative financials due to IFRS accounting standard amendmentNokia Corporation Stock Exchange Release April 11, 2013 at 13.00 (CET +1) Espoo, Finland - Nokia will publish its first quarter 2013 interim report on Thursday, April 18, 2013 at approximately 1pm Finnish time (CET+1). The release will be made available on the Nokia website. As indicated in our 2012 annual report, the historical comparative financials presented in the interim report will include certain changes to previously reported information... (Thomson Reuters - 11/04/2013) Leggi
Kemira Oyj Stock exchange release March 25, 2013 at 9.00 am (CET+1) Kemira's new organizational structure has been operational since October 1, 2012 and as announced earlier, financial reporting according to the new structure started as of January 1, 2013. Kemira's reporting segments are Paper, Municipal & Industrial, Oil & Mining, and ChemSolutions as a new segment. The unit "Other" has been abolished... (Thomson Reuters - 25/03/2013) Leggi