income statement
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ET and Andre Agassi: Was The House of Lords Wrong to Tax them Both?
The presumption of territoriality, that the United Kingdom Parliament does not intend statutes to apply to persons outside the UK unless expressly stated, applies to statutes generally and tax statutes in particular. However, when the taxpayer, Agassi, attempted to rely on this presumption in support of his case the House of Lords looked to the presumed intention of Parliament when it passed the...
... under a duty to deduct and account to HMRC for a sum representing income tax 2 on the amount paid, and are, consequently, subject to penalties if ... In Oceanic the House was unanimous that the statement of James LJ in Ex parte Blain 34 applied. James LJ had stated that there ... -
O Arm's Length e os Preços de Transferência
... se verif ica neste item das Guidelines : 1.6 The authoritative statement of the arm’s length princ iple is found in parag raph 1 of Article 9 ... income theory ), segu ndo R OQUE CARR AZZA, entende a renda como “o produto ...
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A model to assess the relationship between management opportunism and auditor reaction. Simulation on financial restatements and on a sample of Brazilian companies listed on NYSE.
... financial statements and the disclosed effect is viewed in net income, earnings per share, and shareholders' equity. Technical restatements do ... for the first three positions items such as (1) cash flow statement classification errors; (2) debt and/or equity classification issues or ...
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Organizational Sacralization and Discursive Use of Corporate Mission Statements
The religious origin of organizational behavior is not easy to recognize, nor are the implications of the Christian heritage of concepts and ideas as applied to organizations. This paper seeks to remedy this by investigating the theological roots of the mission concept. Our central argument is that corporate mission statements are sometimes used as manipulative communicative tools which seek...
... , we conclude that, as a communicative tool, a corporate mission statement helps organizations manipulate meanings about their purposes and ... consumers’ conscious use of credit, a bank can harm its interest income. In other words, the contradiction between values and principles which ... -
The Second United Nations Conference on Human Settlements: from preparations to changes in brazilian legislation - part II
The objective of this article is to analyze the Brazilian federal legislation on the right to housing, published between 1996 and 2016, to verify if there was influence of the Declaration of Istanbul, final document of the Second United Nations Conference on Human Settlements (Habitat II). After a presentation on the current Brazilian housing deficit and the analysis of the Habitat II and its...
... to the beneficiary's remuneration, in order not to deduct income tax (BRASIL, 2001c) ... Provisional Measure n. 2181, of August 24, ... And, despite the fact that the explanatory statement of the Law does not refer to the UN Conference, this ... 7 ‘Allotment ... -
Transferência de dinheiro na pandemia de Covid-19 na América Latina e no Caribe
Este artigo apresenta resultados parciais de uma investigação em desenvolvimento por pesquisadores de universidades brasileiras, argentinas e uruguaias. Os programas de transferência de renda são vistos como medidas sociais para mitigar a pobreza, bem como para diminuir o aumento do desemprego, do trabalho informal e do desperdício de renda. A metodologia de pesquisa foram estudos bibliográficos...
... as to decrease the rise of unemployment, informal work and waste of income. The research methodology were bibliographic and documental studies; ... Table 1 - Statement of Cash Transfer Programs in Latin American Countries ... No ... -
Concursos - Universidade Estadual Paulista
... documents: ... a) certificate or statement issued by a public or private ... education institution; ... b) student ... 5.2.2. Circumstances provided for in item 5.1.2 hereof: ... income statement or written statement of unemployment status ... 5.3. Candidates ...
- Acórdão Nº 0012407-61.2021.8.27.2722 do Tribunal de Justiça do Estado do Tocantins, 21-09-2022
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Determinantes da qualidade da informação contábil no contexto internacional
... The sample considered companies released information about their income and assets abroad, in addition to other information needed to ... The impact of firms' internationalization on financial statement presentation: some French evidence. Advances in Accounting, incorporating ...
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História do direito constitucional brasileiro: a Constituição do Império do Brasil de 1824 e o sistema econômico escravocrata
This article has as its subject the history of 1824’s constitution of the Empire of Brazil aiming to analyze its relations with the prevailing Brazilian slavery system at the time. The problem with the research concentrates precisely in an apparent contradiction between the text of a liberal economic constitution and the functioning of an incompatible private economic system, initially, according
... of slave law: a) institutionalization of inequality among men (a statement that the members of the fundamental classes are legally unequal, some ... to be eligible as a senator the citizen must have “an annual income of eight hundred thousand réis for goods, industry, commerce or ... -
Ciência e tecnologia como direitos fundamentais: uma análise em tempos de pandemia de Covid-19
A pandemia de Covid-19 colocou a humanidade em xeque, obrigando o mundo inteiro a adotar medidas de distanciamento e isolamento social, afetando a economia e a saúde pública do planeta. As grandes farmacêuticas financiadas, muitas vezes, com dinheiro público, se envolveram em uma corrida desenfreada para conseguir uma vacina que pudesse devolver o planeta à tão esperada normalidade, deixando seus
... issues (we are talking about multinational corporations with annual income of billions of dollars without counting income from this vaccine) and ... if there are not enough laboratories to produce them, this statement being somewhat biased since countries like Canada, Mexico and Brazil have ... -
Brazilian Tax Review ' October 2021
... provided to taxpayers ... The PGFN's statement shed light on the issue and allayed the ... fear of the business community ... Corporate Income Taxes (IRPJ and CSLL) ... In September/2021, Brazil's Supreme Court (STF) ...
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Brazilian Tax Review ' October 2021
... provided to taxpayers ... The PGFN's statement shed light on the issue and allayed the ... fear of the business community ... Corporate Income Taxes (IRPJ and CSLL) ... In September/2021, Brazil's Supreme Court (STF) ...
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KLA Newsletter - March
... last fiscal year, total assets greater than R$ 240 million or gross income greater than R$ 300 million are considered large companies. Companies h present a statement, signed by a legal representative jointly with an accountant attesting ...
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Before and After the Reform: Fixed Line Internet Penetration in Mexican Households
Purpose - Despite being the second largest mobile market in Latin America regarding subscribers, Mexico’s penetration levels remain lower than the regional averages. The aim of this paper is to evaluate whether the Mexican 2013 Telecommunications and Broadcasting Reform helped mitigate or exacerbate the digital divide. In particular, we evaluate if the Reform had an impact on fixed-line internet...
... intention of showing the average of internet penetration in each income group. The data obtained suggest that internet penetration had positive ... statement: The State will guarantee the population integration to the information ... -
Quando o judiciário é o respaldo: a internação psiquiátrica em questão
Diante da precariedade das políticas sociais, que impactam nas condições da família exercer sua função protetora, a judicialização das demandas de saúde mental torna-se um dos mecanismos utilizados para garantir direitos. Diante disso, objetivamos discutir a partilha de responsabilidades entre a família do sujeito em sofrimento psíquico e o Estado, a partir das demandas de internação compulsória...
... family group need to sell their labor force to make up the family income and/or take on several work shifts, which decreases the time of ... there is the consent of the patient, who must sign a statement attesting to their choice for this type of treatment. Involuntary ... -
Building sustainability into agricultural supply chains: what role for private international law?
This article considers certain private international law (PIL) instruments and how these might be used effectively to achieve greater sustainability in agricultural supply chains. After an overview of key concepts in sustainability, supply chains and the broader interpretation of PIL, investigation is made into the use of PIL as an immediate measure to keep supply chains open during crises such...
... J oint Statement on COVID-19 Impacts on Food Security and Nutrition ... On the Occasion of ... in accordance with a production schedule accompanied by a fixed income stream, ... 41 Agenda 2030, supra note 5, preambulatory paras. 3-4 ... - Lula proposes global tax for sustainable development at G20
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Social rights through tax expenditures: control, efficiency and equality issues
Contextualização do tema: the main topic of this paper is the use of tax law as a tool to promote social rights by way of tax expenditures rules. Objetivos: the objective is to analyze, through doctrinal and institutional legal research, whether these issues imply disapproval or recommendation of the use of tax law for this purpose. Metodologia: the method of the tax expenditure analysis allows...
... by legislators considering the adopted tax base (direct taxation on income or indirect taxation on consumption) and on the presence of other ... of tax expenditures under these grounds is based on a previous statement, which is not under discussion: a remark which rejects that the tax system ... - Emerging countries’ subsidies
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CIRCULAR Nº 33, DE 21 DE MAIO DE 2020
... Com base no documento "Statement of Income", referente à subsidiária do grupo localizada no Egito, foram ...
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Community Networks: Sustainable Growth for Internet Infrastructure
... According to a statement by the United Nations (United Nations, 2021), roughly half of the ... Chapter (Internet Society Zimbabwe Chapter, 2019) to generate income to meet connectivity costs ... ¡ Offer schools connectivity at ...
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O Discurso Jurídico Internacional do Congresso Estadunidense
... Comm. on the Judiciary , 105th Cong. 29 (1997) (statement of Professor Ronald D. 5RWXQGD 2QH ZLWQHVV FRQ¿UPHG WKDW VXFK D ... , the World Trade Organization determined that the Extraterritorial Income Exclusion Act, Pub. L. No. 106-519, 114 Stat. 2423 (2000), constituted a ...
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The impact of regional tax incentives on industrial performance
The article explores the interplay between regional tax incentives and the trends in industrial performance indicators. The authors advance arguments for their statement that it is necessary to increase industrial performance in order to create growth poles and centres in regional development. They range the industrial performance indicators based on their assessment. The authors provide a...
... The authors advance arguments for their statement that it is necessary to increase industrial performance in order to create ... (2005). Fiscal policy, expenditure composition, and growth in low-income countries. Journal of International Money and Finance , 24(3), 441–463 ... -
Trust in Financial Markets: the Role of the Human Element.
... to express their level of agreement or disagreement with a statement, using a 1 to 5 Likert scale, where 1 means strongly disagrees, and 5 ... Male 49.50% Single 84.1% Female 50.50% Married 15.80% Age Monthly income 18 to 25 years old 51.60% No income 17.80% 26 to 35 years old 30.60% Up to ...