153 resultados para CGT disidente
Resumo:
En el presente trabajo se estudia el caso de la CGT "disidente" en el período que comprende desde el paro general del 13 de diciembre de 2001 al paro con movilización convocado por dicha organización el 22 de mayo de 2002, el primer intento de paro general y movilización contra el gobierno de Eduardo Duhalde. El objetivo es reconstruir los posicionamientos, prácticas y discursos de la CGT disidente en el proceso socio-histórico señalado, en relación a las medidas político-económicas adoptadas por los gobiernos, frente a las fracciones de empresarios, frente a los proyectos estratégicos en pugna, frente a las otras organizaciones del movimiento obrero organizado y de la clase trabajadora, y con el conjunto del "campo del pueblo". Con ello, se pretende observar la importancia del movimiento obrero organizado, particularmente de la CGT disidente, tanto en la crisis de diciembre de 2001 como en la transición que a partir de allí se abre, durante los primeros meses de la posconvertibilida
Resumo:
En el presente trabajo se estudia el caso de la CGT "disidente" en el período que comprende desde el paro general del 13 de diciembre de 2001 al paro con movilización convocado por dicha organización el 22 de mayo de 2002, el primer intento de paro general y movilización contra el gobierno de Eduardo Duhalde. El objetivo es reconstruir los posicionamientos, prácticas y discursos de la CGT disidente en el proceso socio-histórico señalado, en relación a las medidas político-económicas adoptadas por los gobiernos, frente a las fracciones de empresarios, frente a los proyectos estratégicos en pugna, frente a las otras organizaciones del movimiento obrero organizado y de la clase trabajadora, y con el conjunto del "campo del pueblo". Con ello, se pretende observar la importancia del movimiento obrero organizado, particularmente de la CGT disidente, tanto en la crisis de diciembre de 2001 como en la transición que a partir de allí se abre, durante los primeros meses de la posconvertibilida
Resumo:
En el presente trabajo se estudia el caso de la CGT "disidente" en el período que comprende desde el paro general del 13 de diciembre de 2001 al paro con movilización convocado por dicha organización el 22 de mayo de 2002, el primer intento de paro general y movilización contra el gobierno de Eduardo Duhalde. El objetivo es reconstruir los posicionamientos, prácticas y discursos de la CGT disidente en el proceso socio-histórico señalado, en relación a las medidas político-económicas adoptadas por los gobiernos, frente a las fracciones de empresarios, frente a los proyectos estratégicos en pugna, frente a las otras organizaciones del movimiento obrero organizado y de la clase trabajadora, y con el conjunto del "campo del pueblo". Con ello, se pretende observar la importancia del movimiento obrero organizado, particularmente de la CGT disidente, tanto en la crisis de diciembre de 2001 como en la transición que a partir de allí se abre, durante los primeros meses de la posconvertibilida
Resumo:
On 21 September 1999 Division 152 was inserted into the Income Tax Assessment Act (1997) (ITAA 1997). It was subsequently subject to amendments in 2006. Division 152 contains the small business CGT concessions, which enables eligible small business taxpayers to reduce the amount of tax payable on capital gains arising from certain CGT events (including the sale of the small business itself) that occur after 11:45 am on 21 September 1999. One of the stated principal objectives of the legislation was to provide a concessionary regime for small business owners who did not have the same ability to access the concessionary superannuation regime (particularly the superannuation guarantee charge) generally available to employees. The then Federal Treasurer, Mr Peter Costello, when announcing the introduction of the concessions, specifically stated that the object of Div 152 was to provide “small business people with access to funds for retirement or expansion”. The purpose of this project is to: one, assess the extent to which small business taxpayers understand the CGT small business concessions, particularly when considering sale of their business; two, determine which of the four small business CGT concessions are being adopted and/or recommended by tax advisors to clients; and three, determine whether the recent superannuation changes announced by the Federal Government in relation to the capping of the concessional superannuation thresholds have had an impact on the use of the small business retirement concession. It is anticipated that the results of this study will reveal that that small business owners are reliant on their tax advisors to explain the operation of Division 152. It is plausible that give the complexity of the CGT concessions, most small business owners are completely unaware of the four small business CGT concessions contained in Division 152 and do not understand how these concessions apply. Our study will also reveal the extent to which each CGT small business concession has been adopted (and reasons why). In particular, emphasis will be placed on the adoption of the small business retirement concession contained in Subdivision 152-D (and specific reasons for its adoption). This study also seeks to understand whether the recent (and impending) changes to the concessional superannuation cap has resulted in the retirement concession being more widely adopted (or recommended) by tax advisors. We would expect that the results of our study to confirm this to be the case, particularly coupled with the recent economic downturn, which has led to lower superannuation fund balances. By providing accounting firms with this information, small business owners will benefit from the information, becoming better placed to be long-term self funded retirees, providing not only financial benefits to the individuals and the country, but a significant increase in social self-assurance by these members of the community.
Resumo:
On 21 September 1999 Division 152 was inserted into the Income Tax Assessment Act (1997) (ITAA 1997). Division 152 contains the small business CGT concessions, which enables eligible small business taxpayers to reduce the amount of tax payable on capital gains arising from certain CGT events that occur after 11:45 am on 21 September 1999. One of the principal objectives of the legislation is to provide a concessionary regime for small business owners who do not have the same ability to access the concessionary superannuation regime generally available to employees. When announcing the introduction of the concessions the then Federal Treasurer, Mr Peter Costello, specifically stated that the objective of Division 152 was to provide ‘small business people with access to funds for retirement or expansion’. The purpose of this article is to: one, assess the extent to which small business taxpayers understand the CGT small business concessions, particularly when considering the sale of their business; two, determine which of the four small business CGT concessions are most commonly adopted and/or recommended by tax practitioners to clients; and three, to determine whether the superannuation changes in relation to the capping of the concessional superannuation thresholds have had an impact on the use of the small business retirement concession.
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Référence bibliographique : Rol, 59270
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Référence bibliographique : Rol, 59271
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Référence bibliographique : Rol, 59274
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Référence bibliographique : Rol, 59275
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Référence bibliographique : Rol, 59276
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Référence bibliographique : Rol, 59279
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Variante(s) de titre : Tribune des fonctionnaires et retraités CGT
