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Itens para a visualização no momento 271-280 of 412
O contencioso tributário sob a perspectiva corporativa: estudo das informações publicadas pelas maiores companhias abertas do país
(2017-03-15)
This work presents an empirical research about tax litigation based on data obtained in the Financial Statements and Reference Forms published by the thirty largest Brazilian publicly traded companies in 2014. The main ...
Uma análise sobre as dificuldades de avaliar incertezas e riscos jurídico-tributários e seus impactos contábeis e práticos
(2016-12-14)
The present work aims to examine the risks and legal uncertainties and see how companies approach, treat and mitigate them, and how eventually this can be improved, especially in tax matters, considering the importance of ...
Fomento de ofertas públicas iniciais de ações reflexões jurídicas sobre alocação de deveres fiduciários e conflito de interesse das instituições intermediárias
(2016-12-08)
This paper intends to discuss the legal adequacy of loan arrangements among shareholders, companies offering shares in initial public offer and their underwriters pre-initial public offer. These transactions – known as ...
Tente outra vez: o anteprojeto de reforma da lei de direitos autorais, sua compatibilidade na sociedade da informação e a espera pela reforma que nunca chega
(2016-11-28)
The development of new information technologies and the popularization of the Internet as the main form of communication of the contemporary society had a direct impact in cultural production, one of the main objects of ...
A descentralização normativa do ICMS como causa impeditiva da eficiência fiscal
(2016-11-22)
This study aims to analyze the regulatory framework of the tax on circulation of goods - ICMS, whose tax jurisdiction has been assigned by the Constitution to the States and Federal District, and It has been delegated to ...
Parceria imobiliária em loteamentos urbanos
(2016-11-04)
The real estate market in Brazil, more specifically, the land subdivision sector, created a business model based on partnerships between landowners and developers to implement these real estate developments. Despite the ...
Aplicabilidade e limites das cláusulas de não concorrência nos contratos de franquia
(2016-11-03)
The topic of this paper is the relationship between the franchiser and the franchisee. Our goal is to explore the non-compete clauses to unveil how they are being adopted and applied by main franchisors in Brazil; finding ...
Determinabilidade, negociação e elaboração das cláusulas de preço contingente (earn-out) nas operações de compra e venda de participação societária ou de estabelecimento e análise de conflitos à luz do princípio da boa-fé objetiva
(2016-10-17)
This master’s dissertation aims at making a thorough, critical and careful analysis of the earn-out clause (contingent price) inserted in purchase and sale agreements of mergers and acquisitions transactions involving the ...
Preços de transferência e margens de lucro alternativas
(2016-10-10)
The present study analyzes the Brazilian transfer pricing rules, regarding the possible use of advanced price agreements (APAs). The Brazilian APAs has grounds on the proper Brazilian legislation: Law No. 9430/1996, Normative ...
A tributação do consumo no Brasil e seus efeitos: análise e proposta de mitigação dos efeitos da regressividade inerente a esta modalidade de tributação
(2016-09-16)
This paper discusses the challenges of minimizing the taxation of consumption in Brazil, starting with an overview of the various taxable economic basis with emphasis on consumption, comparing it within their similarities, ...
