Search
Now showing items 1-5 of 5
Sugestão de conceito de crédito financeiro a ser adotado para fins de tributação pelo PIS e pela COFINS nos moldes de imposto sobre valor adicionado
(2017-11-29)
Most countries now tax consumption through VAT instead of old cumulative taxes on goods and services. More recently, the tax in question has been called Goods and Services Tax (GST) because, in analyzing the concept of VAT ...
Norma geral antielisiva e desenvolvimento: diagnóstico, formulações normativas à prova e uma contribuição ao desenredo da regulação no Brasil
(2017-04-03)
The yearning for tax collection, to supply with funds the public coffers, and the freedom to organize the business, with the lowest tax burden as possible, polarized the interests of the government and the taxpayers. Almost ...
Aspectos tributários da implementação das Normas Internacionais de Contabilidade (IFRS) no Brasil: uma nova abordagem a partir da perspectiva do direito e desenvolvimento
(2016-03-09)
This paper aims to propose a new approach to the tax aspects involved in the implementation of international accounting standards (IFRS) in Brazil, based on the theoretical framework of law and development. After presenting ...
Transparência fiscal internacional e administração tributária em rede: o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes
(2014-04-08)
The phenomenon of globalization has enabled the internationalization of organizations, the free movement of capital and intensified global competition for new markets. While in the past fiscal policies were established ...
O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos
(2012-09-21)
This thesis presents the conclusions of an empirical legal research that remade the path followed by the public policy adopted by Brazilian government to tax corporate foreign income in order to understand precisely the ...
