income tax
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Brazil Adopts Thin Capitalization Rules
... These rules are in full force and effect as from January 1st 2010 for corporate income tax purposes (IRPJ), but will only be valid regarding the social contribution on net profits (CSLL) 90 days after the publication of MP 472/2009 in ...
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Desigualdades, degeneração assimétrica do federalismo e a obstaculização do crescimento econômico
... 33. PETEK, Gabriel. Income ...
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Legislators aiming to raise taxes on the wealthy
... Barbosa says. "Whether because the tax scenario for high-income and wealthy families can change significantly, whether because of fear of discontinuity of life or because of the understanding of how important it ...
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Possibility Of Prepayment Of Infrastructure Debentures
... These debt instruments provide tax benefits to the investors, since individual investors resident in Brazil are subject to a zero withholding income tax with respect to the debentures′ earnings and legal entities are subject to an exclusive withholding income tax rate at a 15 percent rate ...
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Da possibilidade de interpretação extensiva do inciso IX do artigo 103 da Constituição Federal mediante proteção processual coletiva
... (Brazilian Institute of Family Law), a fair provocation of the Supreme Court, raises the question whether the taxation of child support is income tax and if its practice is unconstitutional ... Moreover, seeking the core of the tribute in question, the fact of which is that the increase of ...
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Newsletter ' May/21 | Tax Law
... grounds that the IOF would be outside the scope of the immunity ... since it is levied on financial transactions and not on the assets, ... income or services of the taxpayer, and therefore there would be no ... connection with the purpose of the entities ... The Plenary Session of the ...
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Reproduction of fixed assets
... Economic costs serve for the economic comparing of alternative options, taking managerial decisions, pricing, determining entrepreneurial income etc ... When forming and using fixed assets, both accounting and economic processes take place. On the one hand, it is required to transfer ...
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After new fiscal rules, investment plans
... (money that the federal government periodically transfers to the subnational entities, related to the sharing of about half of the income tax and the tax on industrialized products). The same thing can be done with PPPs.Guilherme Naves, a partner at Radar PPP consulting firm, which ...
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Casamento gay: confira a lista das 379 empresas que pedem o fim da proibição nos EUA
... Danaher Corporation ... David J. Jarrett, P.C ... David Kosar Insurance Agency ... David Mack Henderson Income Tax Preparation ... DCI Group AZ, L.L.C.* ... Deloitte LLP ... Delta Air Lines, Inc ... Depository Trust yamp; Clearing Corporation* ... The Desert ...
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Deontologia tributária
É impossível sustentar qualquer ordenamento jurídico em uma sociedade em crise e que ainda é onerada por imposições fi scais que reduzem suas potencialidades
... “Singapore’s desincentives now include limitation of income tax relief to the fi rst three children, restriction of paid maternity leave to the fi rst two pregnancies, an increase in childbirth costs after the ... -
O preço para se viver em um mundo civilizado
... Personal income taxation : the definition of income as a problem of fiscal policy. Chicago: Chicago University Press, 1938, p. 4].” Introduction to tax policy ...
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Centralizing informal work, complexifying inclusion, decolonizing labour law
O artigo demonstra como a regulação do trabalho está implicada no processo de colonialidade, complexificando a ideia de inclusão de trabalhadores informais no Brasil. Traça uma estrutura teórica e empírica para a informalidade, conectada a perspectivas epistemológicas dissidentes, e investiga a inclusão a partir daí. O resultado é uma crítica das maneiras ambíguas pelas quais o direito do...
... It was also pointed out that the informal sector serves as a shield in the case of unemployment, the prevalence of work in informality for low-income families and the difficulties in the transition to the formal sector, due to the discrimination of certain activities prevalent in informality, such ... -
O Arm's Length e os Preços de Transferência
... A teoria da fonte ( source income theory ), segu ndo R OQUE CARR AZZA, entende a renda como “o produto periódico de um a fonte permanente, capaz de subsistir ao ato de p ...
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Recent Modifications to Brazilian Tax Law: Tax Benefits Related to the Investments in the Infrastructure Sector and Changes in the Financial Market Taxation
... Alterations Brought by MP 517/10 ... Foreign Investment in Bonds and Securities. The income paid by bonds or securities with public negotiation issued by legal entities (that are not classified as financial institutions) that are acquired on ...
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Reforma tributária: dividendos e a dupla tributação
Opinião: Reforma tributária: dividendos e a dupla tributação
... "Convenção Modelo" preparada pela OCDE, cujo original pode ser encontrado em https://read.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2017_mtc_cond-2017-en#page34 ... [3] A aplicação de um ou outro limite depende da participação da empresa ... -
Brazilian Tax Review - April 2021
... The Court ordered the return of the case to the Federal Regional ... Court (TRF3) to review the prior interpretation that the income ... should be classified under article 7 as "business ... profits," and ordered the lower court to review whether the ... funds are considered ...
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Brazilian Tax Review September/October/November 2015
... Currently, capital gains are subject to a 15% Withholding Income Tax (WHT) rate. With this new Provisional Measure, the WHT will be levied progressively, as shown in the table below: ... Capital Gains Range ...
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BTD anormais, accruals discricionários e qualidade dos accruals em empresas de capital aberto listadas no Brasil
Este estudo teve como objetivo analisar as implicações das BTD, decorrentes das práticas de gerenciamentos dos resultados contábeis e tributários, nos accruals discricionários e na qualidade dos accruals em empresas de capital aberto listadas no Brasil. Metodologicamente, considerou-se uma amostra de 290 empresas e o período de 2002 a 2015, com a apuração de uma medida de BTD Anormais para o...
... BALL, Ray; ROBIN, Ashok; HU, Shuang. Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting and Economics , v. 36, n. 1, p. 235-270, 2003. https://doi.org/10.1016/j.jacceco.2003.10.003 ... -
GSGA Special Report Brazilian Tax Review 03/2014 April/May/June
... , this Provisional Measure introduced a number of changes to Brazilian tax legislation in order to harmonize the calculation of Corporate Income Tax ("IRPJ"), Social Tax on Net Profit ("CSLL"), Social Integration Program Tax ("PIS") and Social Security Financing Tax ("COFINS") with IFRS ...
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Brazilian Tax Review April 2019
... of those rare exceptions that does not qualify payments for technical services as "royalties," but as "business profits," so that withholding income tax does not apply when a Brazilian resident pays service fees to a French resident ... Court Authorizes Retroactive Payments of Interest on ...
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Brazil's New Tax Rules For Infrastructure Investments
... an additional 30% of the interest paid to the debenture ... As a general rule, the income of the debenture holders of the ... New Infrastructure Debentures will be regularly taxed as fixed ... income. (However, there are exceptions for ...
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Infrastructure Investments In Brazil - Recent Highlights
... below to non-resident investors applies to those registered as per CMN Resolution 2,689, not located at a jurisdiction that does not tax income, or taxes it at a maximum rate lower than 20% (Low Tax Jurisdictions – "JTL") ("Non-Resident Investors") ... (i) Income tax ("Income Tax"): ...
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O custo financeiro dos tributos sobre consumo nas cadeias de suprimento brasileiras: uma proposta metodológica
Entre as principais discussões fiscais no Brasil está o fato de os tributos indiretos onerarem sobremaneira os preços dos produtos e, consequentemente, influenciarem o padrão de consumo. Este trabalho teve o objetivo de propor um modelo para mensurar o custo financeiro dos tributos sobre consumo ao longo das cadeias de suprimentos e analisar a sensibilidade desse custo em relação ao tempo e ao...
... 61, n. 2, p. 149-168, 2011 ... ZHANG, Yan; HUANG, J. H. Cost-based pricing model with value-added tax and corporate income ... -
Government Raises Tax On Financial Institutions
Provisional Measure 675/201, that will raise the Social Contribution on net Income (CSLL) of financial institutions from 15% to 20%, will be effective from September onwards. With this increase, financial institutions may have ...
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Congress eases adoption of profit-sharing programs
... PLR programs that pay up to R$6,600 are exempt of tax income, which favors the worker, and the benefit is not subject to contributions to Social Security and the Workers' Severance Fund (FGTS), which reduces ...