income tax
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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 ...
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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 ...
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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) ...
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Analysis: Budget bill will be adjusted due to elections
... and several adjustments made to the proposal, it came as a surprise that the government considers in the budget the approval of the original income tax reform bill, which has a neutral impact but is no longer considered.But if the new blueprint of the income tax overhaul is passed by Congress ...
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Voto de qualidade para os contribuintes vale tanto quanto o anterior
Voto de qualidade para contribuintes vale tanto quanto anterior
... despesas, incorridas por uma mineradora na aquisição de um terreno, da base de cálculo do Imposto de Renda da Pessoa Jurídica (corporate income tax) ... Outros países, como os Estados Unidos, também vêm adotando o in dubio pro contribuinte para os casos tributários no quais haja forte ... -
Ser seeks to thwart sale of Laureate assets in Brazil
... also more R$219.7 million related to capital gain for the fact that the payment is being made in stock, which doesn't generate collection of income tax, synergies of R$677.6 million, earn-out of R$89.3 million for future gains tied to medicine courses, sale of non-operational properties of R$65 ...
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Farmers to have specific rules for bankruptcy filings
... , at the moment of the contract of the credit, the farmer must present data such as balance sheet, earnings statement, digital cash book and income tax returns ... The requirement would be applied only to those wanting to be entitled to file for bankruptcy protection in the future, in case it is ...
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New transactions tax could collect R$120bn
The government estimates that a new transaction tax could raise as much as R$120 billion. It would be enough to offset payroll-tax cuts on some income brackets and raise the income-tax exemption threshold, among other tax changes. It could also help finance other programs like basic income or the ...
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Brazilian companies gear up for dollar-denominated crop bonds
... Carlos Augusto Lopes, with UqBar, points to a concentration of large companies and transactions because of the income tax exemption ... The falling interest rates in the country are changing the bonds' composition. IPCA has become the main indexer, surpassing more ...
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Factors influencing the use of electronic government services in Brazil/Fatores que influenciam o uso de servicos de governo eletronico no Brasil/Factores que influencian el uso de servicios de gobierno electronico en Brasil.
... The popularization and positive image of these electronic services, such as the citizen's electronic filing of Income Tax Adjustments (REINHARD; MOYA, 2002) and electronic voting system (AVGEROU et al., 2009) have led to equate electronic government with electronic ...
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Zonas de processamento de exportação e a lei da Organização Mundial Do Comércio
... : “[i]ncome may be taxable under the tax laws of a country because of a nexus between that country and the activities that generated the income”, [whereas under the residence jurisdiction, a country] “may impose a tax on income because of a nexus between the country and the person earning ...
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Haddad to present initiatives to support industry
... of workers, as well as the bills sent to Congress."We have a commitment with the industry to allow business owners to deduct depreciation from Income Tax more quickly than the law currently allows. That will provide greater support to updating equipment," Mr. Haddad said. "Business owners will have ...
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Foreign Investment In Brazil Via FIP
... Especially for foreign investors, the FIP receives a favorable tax treatment on the basis of recent legislation ... The withholding income tax rate applicable to earnings from FIP investments is reduced to zero when the earnings are paid to an individual or collective beneficiary ...
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Imposto sobre Serviços - Critério espacial - A questão do domicílio do prestador e o papel do poder judiciário enquanto guardião das instituições democráticas
... Trata-se da regra world wide income tax adotada universalmente para alcançar a renda onde quer que ela seja produzida e, usualmente, constante em Tratados e Acordos Internacionais. Em ...
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A comparative study on the possibility of forming a sole corporation in the iranian and us laws
... In some states, there is no need for initial capital and it isn't income tax. 2. Monopoly Company (exclusive) ... A sole corporation is an entity that a person establishes a business as a sole firm without any ...
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Teoria da agência, problemas de monitoramento e moral tributária: efeitos na arrecadação de tributos em municípios
A pesquisa analisou o efeito do desalinhamento de agência na arrecadação de tributos. Para isso, a análise se concentrou na arrecadação do imposto sobre transmissão onerosa de bens imóveis intervivos (ITBI), sujeito à existência de problemas de agência entre o agente arrecadador (Cartórios) e o principal (Prefeituras). Considerando-se a total discricionariedade dos municípios na organização do...
... ALLINGHAM, M.G.; SANDMO, A. Income tax evasion: a theoretical analysis. Journal of Public Economics , v.1, p.323-338, 1972. ANDRADE, M.C. de. Secretaria da Fazenda: um Século ... -
Brazilian Tax Review - December 2017
... Closed-End Funds ("Fundos de Investimento Fechados") - From May 2018, investors will be subject to automatic withholding income taxation on a semi-annual basis (every May and November). Currently, investors must pay income tax only on the redemption or amortization of their ...
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Brasil tem a pior política de prejuízos fiscais do mundo
Villas-Bôas: Brasil tem a pior política de prejuízos fiscais do mundo
... [4] “Imperfect loss-offset provisions may substantially alter the incentive effects of the corporate income tax” (AUERBACH, Alan J.; POTERBA, James M. Tax loss carryforwards and corporate tax incentives. ) ... [5] “Such a system, like income averaging, ... -
Rumo to launch R$1.2bn in debentures
... is due to the heightened interest in these bonds, which are issued by infrastructure-related companies and provide a tax exemption on income for individual investors.With the demand for these papers exceeding the supply, banks consulted by Valor believe that there will still be interest in ...
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Infrastructure Debenture Regulations Published
... and foreign investors who apply for debentures to finance projects which the Government considers to be priority, will be exempt from Income Tax. Special Purpose Companies (SPEs) focusing specifically on infrastructure projects meanwhile will pay a fixed income tax rate of 15% on the ...
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The paths of inequality
... This is a desirable combination for the beginning of a new cycle of reduction of income inequality in Brazil after the widening of the social gap throughout the crisis. But the road back promises to be long ... Brazil has always been ...
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Tax truce and new development model
... already decided by the Superior Court of Justice (STJ): the withdrawal of the effects of the state tax incentives from the calculation of the Income Tax and the social contribution on profits CSLL.Its a discussion that will face difficulties in Congress, said the executive director of the ...
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Tributação e novas tecnologias
... 1. OECD. Model Tax Convention on Income ando n Capital 2014. R (10). The tax treatment of software, p. 2, § 3 ... EBOOK TRIBUTACAO E NOVAS TECNOLOGIAS.indb 206 ... EBOOK ...
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Exemplos dos Estados Unidos e Canadá para melhorias no Carf
Villas-Bôas: Exemplos dos EUA e Canadá para melhorias no Carf
... Em 1946 foi criado um órgão para preencher novamente a primeira instância administrativa (Income Tax Appeal Board), cujo recurso continuava indo para a Exchequer Court. A Tax Court of Canada foi criada oficialmente com esse nome em 1983 ... De ... -
Government expands Pró-Brasil to create jobs
... - which is no longer a list of projects to be financed with taxpayer money from the federal budget but an action plan focused on employment and income ... Pr-Brasil emerged from an initiative by Chief of Staff Braga Netto, Regional Development Minister Rogrio Marinho and Infrastructure Minister ...