income tax
-
Incertezas
... COMITÊ DE PRONUNCIAMENTOS CONTÁBEIS (CPC). COMMENT LETTER. DI/2015/1 - IFRIC – Uncertainty over Income Tax Treatments. Novembro, 13 de 2015. Disponível em ...
-
Government plans include changes in spending cap
... The communications coordinator noted that the candidates concern extends to the defense of social justice and inclusion with rights, work, income, food security, and the confrontation of the climate crisis."The fight against hunger and poverty, with the expansion of [cash-transfer program] ...
-
Leave things as they are to see what happens
... conference at Alvorada Palace, the president's official residence, sounded more like a thick smokescreen than a real solution for the new income program. The market reacted badly and the idea's father disappeared ... Economy officials are not interested in making any decision pressed by the ...
-
Airlines to face challenging 2022
... "The great factors for the sectors growth are GDP growth, cheaper fares, which is very important for us, since the Brazilians income is not high, and having conditions to draw more companies," Mr. Noman said.In 2019, before the impacts of the pandemic on the industry, Brazilians ...
-
Alpargatas to change command, speed up restructuring
... The company clarifies that, excluding the impact of extraordinary income tax items, the normalized net income would stand at R$4.6 million. Revenues experienced a 17.8% year-on-year decline, totaling R$896.1 million, ...
-
Civil Legal Handling of Electronic Transactions. The Essence and Modern Realities
[Purpose] The purpose of the article is to consider the issue of civil law regulation of electronic transactions in many countries. [Methodology/Approach/Design] The authors used the dialectical method of cognition of social and legal phenomena and general scientific research methods, such as analysis, synthesis, a systematic approach. [Findings] General features of legal regulation of electronic
... goods trade and applying the norms of the tax legislation of the Republic of Kazakhstan in terms of reducing the estimated amount of corporate income tax, reducing the taxable amount of individual ... entrepreneur’s income for the taxable income of an individual entrepreneur, and reducing the ... -
Federal tax receipts fall 30% in first full month of the pandemic
... Officials also zeroed for up to 90 days the Financial Transaction Tax (IOF) rate on loans and pushed back the income tax deadline to June ... Cofins net revenue in April had the sharpest drop at 52% in nominal terms, and 54% in real terms compared with the same ...
-
Minas Gerais resumes plans to privatize Codemig
... to [Economy Minister Paulo] Guedes and to Rodrigo Maia, was that, if the [transactions tax] must be the solution, that it be deducted from the income tax that all of us individuals and businesses pay," he said. "It ends up being a tax as if you paid in advance. And it will be an effective tax for ...
-
Impacts of the online Gambling Prohibition Policy - A Comparative Survey of Brazil versus the European Union
Online gambling is a form of gambling. Its direct ban or lack of regulation leads to loss of revenue. These are used to support the social functions of the state. In this research we analyse the estimates about the relevance of online gambling, taking as a reference the European Union where online gambling activity is allowed. These data are compared with estimates for Brazil that does not allow...
... According to “Viver Brasil” magazine (07/03/2015), the return of the casinos would encourage tourism, employment, income and would, to a large extent, prevent the relocation of Brazilian players to countries such as the United States, China, Portugal, Argentina, Peru ... -
Tributação dos lucros das controladas e coligadas estrangeiras do setor de O&G - controvérsias acerca do alcance do novo regime jurídico instituído pela Lei nº 12.973/2014
... SCHANZ, georg vonº Zur Frage der Steuerpflicht. Finanzarchiv, Band jg. 9, Bd. 2, 1892. Apud VogEL, Klaus. World-wide vs. source taxation of income – a review and reevaluation of arguments, cit., p. 122 ... Tributação.indb 112 06/07/2015 18:28:28 ... tributação atual da renda ...
-
Capital structure in Brazilian credit unions: which factors are really determinants?
... Also, unions have no income tax, making the marginal benefit of debt non-existent and limiting the application of the trade-off theory to reducing costs, strengthening the ...
-
Environmentally oriented tax law and the brazilian tax species
The theme of this paper is environmental taxation in Brazil and, more specifically, the function of tax in regard to environmental protection - taxation on fiscal and non-fiscal purposes -, as well as the possibilities and limits of the environmental use of tax species referred to in the Brazilian Constitution. The objectives are, on the one hand, to demonstrate that taxes can be created with an...
... That concept demands, the author says, economic growth with income distribution to allow for the reduction of inequalities and poverty eradication. Development that fails to meet the needs of the population as a ... -
Trade, taxation, and the environment: possible impacts of India - solar cells on brazilian tax incentives for the solar energy sector
... (IT Law). Among other beneits, domestic IT goods and services are exempt from or subject to a lower rate regarding income tax, manufactured products tax, and social contributions. The Brazilian IT preferential Tax Regime was recently considered inconsistent with the WTO ...
-
Germany's ecological tax reform as paradigm to Brazil
This paper outlines a profile of Germany’s ecological tax reform, focused on energy taxation, seeking to comparatively analyze its elements, contributing to the greening of the Brazilian tax system. To this purpose, a parallel is drawn between the legal systems of the two countries, analyzing the constitutionality of ecologically earmarked taxes on energy (Ökosteuern), which in Germany were...
... 1, LIEl). Its revenue is integrally destined to the social system. However, the use of income from electricity taxes and part of the energy tax to reduce social contributions was not expressly provided for in tax laws (SOYK, 2013, p. 3), but ... -
Desafios do nexo tributário na economia digital e na era do metaverso
... The United Nations Model Convention and the Organization for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital (the OECD Model Convention) are the two most widely used models. They are the source for most of the more than3,000 tax treaties ...
-
Capital market gains ground in real estate financing
... While the stock of savings accounts shrank by R$26 billion in a year, the balance of fixed income products increased by R$186 billion, according to Abecip data."Starting five years ago, when interest rates fell, with zero interest rates in the ...
-
Brazilian Tax Review August 2019
... This status modification will affect the determination of the withholding income tax rate on payments to San Marino residents, as well as the application of transfer pricing and thin capitalization rules in transactions between ...
-
From crisis to crisis until the elections
... priorities are the approval of the Constitutional Amendment Proposal (PEC) to postpone the payment of court-ordered debts and the vote on the Income Tax overhaul in the Senate. Also included are the discussion of tax reform and progress in the administrative reform.The court-ordered debts that ...
-
Real-estate funds reach 1 million investors
... The passive income through investment in FII, with the receipt of monthly rent in the form of dividends, has been drawing the attention of investors, considering that ...
-
The 2022 and 2023 waivers
... amounts resulting from expenses such as maintaining the hike to R$600 for the cash-transfer program Auxlio Brasil, the adjustment of the Income Tax rates, and the normalization of discretionary spending. These expenditures not considered in the budget bill total R$125 billion (1.2% of ...
-
Corporate debt market show signs of recovery
... "It seems that we are reaching the turning point, both in tax-exempt debentures, which have income tax exemption, and corporate bonds. We are starting to see companies coming back to the table and planning refinancings and investments. A higher ...
-
Analysis: Senator Flávio Dino is only name defined for Lula’s cabinet
... Brasil monthly payments at R$600 (with an additional R$150 per child up to 6 years old), which has an annual cost of R$70 billion, besides the income tax exemption for those earning up to R$5,000 and the extension of the federal tax cut on fuel.The viability of fulfilling these promises depends on ...
-
PGBL/VGBL: An Option For Financial And Succession Planning
... The main issues concerning private pension plans relate to income tax levied on amounts to be redeemed in the future and inheritance and donation tax (ITCMD) on succession planning ... The main difference ...
-
Da pessoa física portadora de doença grave ainda na atividade: isenção do Imposto de Renda
... ABSTRACT ... This paper aims to look into the tax exemption of income tax of an individual carrier of serious illness, according to Law n º 7.713/88, in light of the tax system, which still remains in the exercise of ...
-
Deduction Of Royalties In Intragroup Transactions
... of the highest level of Brazil's tax administrative court1 (CSRF, Decision 9101-001.908 of May 13, 2014) against the deductibility for income tax purposes (IRPJ)2 of any royalties3 whatsoever (e.g. copyright royalties regarding software, books, songs, movie, magazine and cartoon characters) ...