Os Juros sobre o Capital Próprio (JCP) foram concebidos como política fiscal para estimular o reinvestimento nas sociedades por meio do capital próprio. Entretanto, podem ser caracterizados como juros propriamente ditos ...

Este estudo objetivou apresentar os aspectos estruturantes do regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior e das recomendações acerca de regras CFC presentes no Plano de Ação ...

The purpose of this article is to present a brief study on the compatibility between the rules applicable to controlled foreign corporations (CFC) internally, through the analysis of the Brazilian and American laws on the ...

This paper aims to present the phenomenon of Tax War on the ICMS due to the grant of tax benefits without support in the Agreement. Over the past few years, states have increasingly granted such benefits, which led to a ...

This paper analyzes three major changes to goodwill in Brazilian law due to Brazilian Federal Law nº 12,973, 2014. This work studies, in particular: (i) the change in accounting of goodwill; (ii) the requirement for ...

O presente trabalho monográfico é baseado fundamentalmente na comparação da legislação estrangeira e nos potenciais conflitos trazido pela doutrina brasileira na instituição de outros mecanismos de solução de controvérsias ...

This dissertation analyzes the characteristics of the tax consultation in the State of Rio de Janeiro, discussing it main features and effects, and focusing on the hypothesis in which the Public Administration does not ...

This paper is proposed to analyze the Beneficial Owner concept, considering national and international doctrines, some of the most important cases regarding the mentioned concept, and comparing its applicability within ...