income tax
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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 ...
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A reclassificação contábil de imóveis e seus efeitos tributários: uma análise da jurisprudência do CARF
O presente estudo possui como recorte metodológico a análise de casos envolvendo sociedades que exercem atividade imobiliária e que apuram o IRPJ e a CSLL sob a sistemática do lucro presumido. Nesse regime de apuração, a receita decorrente da alienação de bens imóveis varia conforme sua classificação contábil no ativo circulante ou no ativo não circulante. Estando o imóvel alienado contabilizado...
... The present study’s methodology is the analysis of cases involving companies engaged in real estate activity and that calculate Income Tax and Social Contribution on Net Income based on presumed income. In that calculation form, the taxed revenue resulting from the sale of real ... -
Valoração aduaneira e a utilização dos preços de transferência: algumas convergências e dissonâncias
... For tax purposes, transfer pricing determines the amount of income that each party earns and thus, the amount of income tax that is due in both the country of export and the country of import. A higher transfer price ...
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CFC Rules For Brazilian Resident Individuals
On November 12, 2013, Provisional Measure n. 627 ("MP 627/2013") was published, which, among other relevant changes in Brazilian Income Tax Legislation, changed the way investments abroad are taxed when held by Brazilian-resident individuals. In accordance with such new rules, ...
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Tax revenue has 18% real increase in June, to R$181bn
... , data released on Thursday show.The high collection in June this year "can be explained, mainly, by the growth in receipts" of Business Income Tax (IRPJ) and Social Contribution over Net Profit (CSLL), according to the Secretariat of Federal Revenue (RFB).The collection of the two taxes ...
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Justiça fiscal, estabilidade financeira e as recentes alterações do sistema fiscal português
... Daniel S. Goldberg, The Death of Income Tax. A Progressive Consumption Tax and the Path to Fiscal Reform , Oxford University Press, 2013 ... Justiça Fiscal.indb 338 16/10/2015 ...
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Novas impostações para a impessoalidade e para a moralidade: cidadania digital e administração pública consensual
... The tax authorities of these three Nordic countries maintain national population registers and disclose online for each taxpayer a summary of income (after deductions), net worth, and the total amount of taxes paid. Such tax transparency suggests that declining personal privacy can be replaced by ...
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Brazilian Federal Revenue Unifies Its Understanding Regarding The Services Performed Abroad
Keywords: Brazilian Internal Revenue Service, Resolution of Divergence No. 8/2014, income tax, services, deemed profit, ... The Brazilian Internal Revenue Service (IRS), through Resolution of Divergence No. 8/2014, has recently reformed ...
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The Right of Petition and the Typological Forms of Petition in Mexico's Tax Matter
The following paper analyzes one of the most important freedoms in any nation that deigns to be a Rule of Law: The Right of Petition. Considered as a subjective right of a public nature, it will be analyzed through the main legal norms that regulate it in Mexico, as well as the response time and the agreements due to notification that the authority must issue to complete and fully respect the...
... is for the authority to confirm whether the method used in determining prices is the correct one, in the terms of article 179 from the Income Tax Law , as well as of Article 34-A of the Federal Tax Code. Other types of consultations are, for example, those that arise in customs matters ... -
Tax-exempt infrastructure bond issuance rises 56%
... Individuals continue to be the largest group, with 31.9%. For them, the main attraction is the income-tax exemption ... However, mutual funds grew to 19.1% of the total and financial institutions to 21.4% in 2019. The change is seen positively by ...
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Technology environment and crowdfunding platforms in Brazil.
... , as well as its corporate constitution, in order to understand the behavior of the company and its partners in the market; and proof of income (for individuals), which must be duly linked to an employer linked to the Ministry of Labor, or via Income Tax, which assesses the net income that ...
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State capitals more than double investment ahead of 2024 elections
... "The decrease reflects the loss of power of the ICMS, and taxes collected by the federal government [Income Tax and Industrialized Products Tax, which make up the FPM], which also negatively affects current revenues, although it has a positive variation," ...
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Marisa aims for cheaper products to overcome crisis
Marisa, a well-known retail chain in Brazil, has found itself at a crossroads: positioned as a store for low-income customers, its pricing does not align, catering instead to middle and upper-middle classes—making it difficult to leave the restructuring phase ...
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Banks’ disputes with tax authorities amount to R$95bn
... The motivation of the Secretariat of Federal Revenue to collect taxes, mainly income tax (IR) and the Social Contribution Over Net Profit (CSLL), is that the operations had no business purpose or used intermediaries just to pay fewer ...
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Petrobras considers billion-real agreement with federal government
... "The company ratifies the classification [of withholding income tax, IRRF] of the loss as possible as there are manifestations in favor of the company’s understanding in superior courts and will seek to ensure ...
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Reflections on the concept of poverty and social change in Brazil: an analysis of the 'Bolsa Família' program
The paper aims the analysis of the concept of poverty, searching a broader concept, which can reflect the real social needs, and the analysis of social changes that have occurred with the development of policies in Brazil, with emphasis on the Bolsa Família Program, which is the largest income transfer program in the country. We will study the traditional conceptions of poverty, the problems in...
... changes that have occurred with the development of policies in Brazil, with emphasis on the Bolsa Família Program, which is the largest income transfer program in the country. We will study the traditional conceptions of poverty, the problems in adopting exclusively monetary criteria for ... -
Sobre a necessidade de maior tributação de heranças e doações no Brasil
... Wealthy interest groups have also used their financial might to influence legislators and the general public to keep downward pressure on top income tax rates and capital gains, and to create corporate tax loopholes. Because capital is taxed at lower rates than income, millions of average working ...
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Despesas públicas com saúde e educação nos municípios do espírito santo: uma investigação empírica
Este trabalho buscou verificar os determinantes dos gastos públicos com saúde e educação nos municípios do Espírito Santo, baseando-se na teoria do eleitor mediano. Os dados censitários referem-se ao ano de 2010. Constata que as principais variáveis que explicam as despesas públicas municipais com saúde e educação foram significantes e apresentaram os sinais esperados. Para saúde as principais...
... Census data refer to 2010. For health the variables significant were: price (tax-price), income, population, IDH, percentage of rural population and population density. As for education were: price, income, population, IDH, percentage of ... -
Fatores que promovem discordâncias entre fisco e contribuinte a respeito da comprovação de hedge
O trabalho investiga fatores que promovem discordâncias entre Fisco e contribuinte na comprovação de hedge em operações financeiras, requisito legal para a dedutibilidade das perdas no cálculo do imposto sobre a renda. Estudo de caso em empresa exportadora autuada pela RFB em 2008 demonstrou que a comprovada exposição ao risco ex-ante de variação de preços de commodities e câmbio não foi...
... and taxpayers in regard to hedge validation in financial operations, which is a legal requeriment for the deducibility of losses over the income tax. A case-study, which was carried out in an exporting company that had been fined by Receita Federal do Brasil in 2008, showed that the attested ... -
High court rules companies cannot exclude inflation from tax base
... Two tax law panels of the court rejected requests to remove inflation from the tax base of income tax (IR) and Social Contribution over Net Profit (CSLL). The requests relied on old case law to exclude monetary correction on financial investments ...
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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...
... 158, of August 24, 2001, which dealt with the non-integration of housing assistance to the beneficiary's remuneration, in order not to deduct income tax (BRASIL, 2001c) ... Provisional Measure n. 2181, of August 24, 2001, which, preceded by MPV n. 1655/98, MPV no. 1682/98, MPV no. 1755/98, MPV ...