income tax
-
Private equity and venture capital in Brazil: an analysis of its evolution/Private equity e venture capital no Brasil: uma analise de sua evolucao.
... ; resumption of economic growth; blooming of the stock market (rise of Novo Mercado); the emergence of the pension fund industry; and improved income distribution and poverty reduction. Below we discuss each one of these elements ... Macroeconomic Stability: during the 80's and part of 90's, ...
-
Multi-level governance and decentralization in the unitary states of the european union. case study: France and Romania
Atualmente, governança multinível é o modelo mais adequado para descrever a União Europeia. A participação de atores públicos e privados no processo de tomada de decisão representa um fator fundamental para assegurar eficiência e responsabilidade nas atividades das autoridades públicas. Este artigo aborda o sistema de governaça multinível a partir da perspectiva da distribuição vertical de competê
... Fig. 2: Evolution of total income tax [% of GDP] from 1965 to 2000 in France, compared with other OECD member-states ... (Figure in Pdf File) ... Source: OECD Statistics ... -
São Paulo inks innovation partnership with Huawei
... Act, the benefits can reach up to 13% of the investment made by the company, to be used to offset federal taxes such as PIS, Cofins, IPI, income tax, and social contributions, said Ms. Bianco. Four companies are formalizing partnerships, but the names cannot be disclosed until the contracts ...
-
Brazilian housing bubble: overpriced homes, subprime credit and overwhelming income transfer / Bolha imobiliária brasileira: casas caras, crédito subprime e esmagadora transferência de renda
In Brazil, thousands of people have given all their savings to homes that will never be theirs. New residential buildings remain uninhabited in essential areas of Brazilian cities. This paper aims to show that intentional lack of austerity in the analysis of real estate financing has a critical responsibility for this scenario. The results of granting credit to people who could not afford it are...
-
Brazilian businesspeople to sue BofA in New York in $1bn case
... Thus, in addition to avoiding the payment of Import Tax and social taxes PIS and Cofins, they also avoided paying withholding income tax (15% or 25%).The operation led to an investigation by the U.S. authorities, which has already resulted in a first trial by the New York Supreme ...
-
Tributação sobre Consumo: o esforço em onerar mais quem ganha menos
Este artigo tem como objetivo examinar a tributação sobre o consumo e o peso que ela representa na renda da população brasileira, demonstrando o quão regressiva é nossa matriz tributária. Após uma análise sucinta das espécies tributárias que incidem sobre o consumo, abordou-se nosso sistema tributário sob a perspectiva da capacidade contributiva, como princípio limitador do poder de tributar e...
... Tributação sobre Consumo: o esforço em onerar mais quem ganha menos 1 Taxation over Consumption: over taxing the low-income tax payers ... Valcir Gassen Pedro Júlio Sales D’Araújo Sandra Regina da F. Paulino ... Abstract: This article aims to analyze the ... -
State bailout goes beyond the expected
... But the bailout was not limited to that. Receipts of the Tax on Industrialized Products and on the income tax, which are shared with states and municipalities, also fell during the first months of the pandemic. Because of this, provisional measure (MP) ...
-
Fiscal policy relies on Congress, Haddad says
... 160, which removed R$149 billion from the calculation base of the [Business Income Tax] IRPJ and [Social Contribution over Net Profit] CSLL." The measure, he said, resulted in a loss of more than R$50 billion.The two episodes ...
-
O combate à sonegação como mecanismo para implementação da justiça fiscal
... REFERÊNCIAS ... ALLINGHAM, MG; SANDMO, A. Income tax evasion : a theoretical analysis. Journal of Public Economics 1 (1972) 323-338 ... AMARAL, G.L; OLENIKE, J. E.; AMARAL, L. M. F. (IBPT) Carga ...
-
Migration and urban sclerosis: an analysis for Minas Gerais (1991-2010) / Migração e esclerose urbana: uma análise para Minas Gerais (1991-2010)
... Moore (1997), for example, suggests that there is a common sense that the degeneration of some economic and social dimensions (per capita income, employment, poverty, crime and others) in large North American cities ŵĂLJ ďĞ ĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƚŚĞ ƉƌĞƐĞŶĐĞ ŽĨ ...
-
Government divided over use of R$27bn
... also be improvements in agribusiness financing mechanisms.Another measure in the pipeline going in in this direction is the exemption from Income Tax for foreign investors who invest in the Brazilian capital market.This is the map drawn by Mr. Guedes, but pressure from the political wing for ...
-
Brazil Reduces Threshold For Designation As Low-Tax Jurisdiction
Brazil has reduced from 20 percent to 17 percent the maximum income tax rate required to designate a location that meets the other requirements as a low-tax jurisdiction for transfer pricing and other tax purposes ...
-
Suzhou industrial park and its role in the belt and road initiative: the great stone industrial park in Belarus.
... These authors stated that "Without indigenous innovation, the income gap between developed and developing countries can never be closed". The Asian development cases give light to questioning the neoliberal faith in ...
-
Instituição da arbitragem tributária no Brasil como método adequado de solução de conflitos
O artigo busca responder indagação quanto a possibilidade de instituição do regime de arbitragem tributária no Brasil. Utiliza como metodologia de pesquisa o regime adotado em Portugal, bem como a doutrina daquele país e de especialistas brasileiros, além do regime de arbitragem comercial adotado no Brasil. Para tanto, inicia com uma breve abordagem histórica acerca da arbitragem tributária em...
... and then tackles the major controversy over the implementation of tax arbitration in Brazil, which is the alleged unavailability of public tax income, ending with the regulatory and procedural challenges for implementing the system in the country and the bills in progress, before concluding on the ... -
Development of investment activities of enterprises of the oil and gas chemical complex
This paper considers the problems and dynamics of investment activities of enterprises in the Russian economy. In the current context oil and gas companies have got in to a challenging situation against the background of their competitiveness in the world market. Balance between supply and demand has been changed in the course of shale revolution in the United States, due to Iran’s coming back to
... Corporate income tax is paid at the rate of 32% and is transferred to the Russian party (a certain amount of product is delivered in the form of natural gas) [2] ... -
Brazilian Administrative Council Of Tax Appeals Rules On Taxation Of Bribe Payments
... The tax assessment submitted for CARF's analysis totals BRL 204 million, covering the Corporate Income Tax, Withholding Income Tax and Social Security Contribution on Net Profit on bribes paid by JBS to individuals such as politicians and black market ...
-
Tributação e desigualdades pós-pandemia
... 12. KEELEY, B. Income Inequality : The Gap between Rich and Poor, Paris: OECD, 2015, http://dx.doi. org/10.1787/9789264246010-en ... 13. PIKETTY, Thomas. O capital no ...
-
Sports clubs owe R$5.3bn to federal government
... The club's lawyer, Juliano Di Pietro, says the CARF has acknowledged that clubs don't owe corporate income tax, Cofins, PIS and Social Contribution over Net Profit. "All football clubs suffered in the last few years with the Federal Revenue attempt to ...
-
For unions, presidential approval of payroll relief is key
... adopt a tax reform that fights privileges, relieves the burden on production and, above all, does justice to Brazilian workers by updating the income tax table."Copyright Grupo de Diarios Amrica - GDA/Valor ...
-
Goverment mulls maintaining emergency aid after pandemic
... "The emergency aid came in line with what we call a negative income tax, something Milton Friedman proposed amid an extremely liberal agenda," he said ... The fiscal constraint is the main limitation. Maintaining the ...
-
Itaú Asset revamps fixed income division to boost capital inflows
Pedro Boainain, the new director of investments in credit, fixed income, and indexed Funds at Itaú Asset Management, is driving what he terms a "transformation" in the division. Assuming the role in March, he noted that "things were more stagnant tha...
-
GSGA Special Report Brazilian Tax Review 02/2014 February/March
Withholding Income Tax on Transactions between Residents and Nonresidents - New Rule on Capital Gains and Technical Services ... On March 7, 2014, Brazilian Federal ...
-
Lula’s team is already working on 2023 budget
... in areas such as health and education, now it will also be necessary to include a real increase in the minimum wage, adjustment of the Income Tax rates, and resumption of public investments.Asked about the size of the waiver that will have to be requested in 2023 to meet those expenses, Mr ...
-
CVM gearing up for investment funds changes
... updates, and investments, with a heightened priority due to the impending deadline.Under the new law, individuals will be required to pay income tax on stocks at a rate of 8%, divided into five installments, with the first installment due in December. Those who opt not to make the advance ...
-
Lawmakers pass rules for sports betting, online gambling
... The bookmakers will pay 18% of the so-called gross gaming revenue (GGR), and the bettor will pay 30% income tax on the winnings of each bet, without the possibility of deducting it from other operations in which they have lost.Lawyer Tiago Gomes said that ...