income tax
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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 ...
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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 ...
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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 ...
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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 ...
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Analysis: Speaker’s proposal does not attack core of fuel crisis
... derived from the negotiations of matters in Congress, such as new cash transfer program Auxlio Brasil, court-ordered payments and the Income Tax overhaul); and Petrobras, whose command is nominated directly by Mr. Bolsonaro.Mr. Lira decided to embrace, albeit indirectly, the speech that ...
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Poder de mercado e agressividade tributária
O objetivo deste estudo é analisar se as empresas brasileiras listadas na B3 com maior poder de mercado são mais agressivas tributariamente. A lacuna desta pesquisa surgiu pela ausência de evidências empíricas sobre a relação do poder de mercado das empresas e a agressividade tributária das empresas instaladas em mercado em desenvolvimento e em um país de estrutura legal code law. Esta pesquisa...
... doi: http://dx.doi.org/10.14392/asaa.2018110305 Mayberry, M., McGuire, S. T., & Omer, T. C. (2013). Smooth taxable income, tax avoidance, and the information content of taxable income. SSRN Electronic Journa l. Recuperado de ... -
Cost Behavior in Local Governments from the Theory of Public Finance Perspective.
... The State's distributive function is manifested by withdrawing part of the income or assets from several people or through the legal forms in which they organize themselves, in order to redistribute those incomes according to ...
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New Measures To Encourage The Brazilian Capital Market
... for trading of shares issued by small caps, the extension of the tax exemption for infrastructure debentures and the standardization of fixed income market indices investment funds (Exchange Traded Funds - ETFs). A new provisional measure (medida provisória) will be enacted by the Federal ...
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Abuso de acordos de bitributação na jurisprudência do CARF: o que os estados contratantes acordaram?
... 12. Cf. OCDE. Commentary on Article 1. In: ____. Model Double Taxation Convention on Income and on Capital ... Paris: OECD, 1977, p. 47- 48 (§§ 7-10); OCDE. Commentary on Article 23. In: Ibidem , p. 142 (§ 6) ... 13. Cf. OCDE ...
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Social development and private health care system: three ways for success
A deep analysis in the Brazilian health care system shows how Government depends from private companies. State has the Constitutional duty to implement and develop the health care system, but its goal only is possible if Interact with the private sector. In this way, there are three ways for success: increase tax incentives, adopt an information economics and recognize health as a scarce resource.
... breaks for innovation, but it is also necessary to add the limitation of this tax incentive not to allow its use by companies that make the income tax return based on deemed income, and the fact that it is based on taxable income. In other words, companies that did not obtain profit are not ... -
Centralizing informal work, complexifying inclusion, decolonizing labour law/Centralizar o trabalho informal, complexificar a inclusao, descolonizar o direito do trabalho.
... 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 ...
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Investors will have asset portability
... to allowing investors to see their assets in a consolidated way, the exchange has a partnership with fintech mycapital, which specializes in income tax calculators. "We want to grow and offer more products, from B3 or through partnerships," Mr. Paiva said.Copyright Grupo de Diarios Amrica - ...
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Draft bill cuts red tape on small-business capital efforts
... On the tax side, after consensus at the IMK, there will be a debate with the Federal Revenue about the exemption of income tax for individuals who make extra contributions to pension funds in order to restore their financial balance and ensure the sustainability of their ...
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BRAZILIAN TAX REVIEW April 2017
... Brazilian Federal Revenue Consolidates its Positions Regarding the Calculation of Corporate Income Tax, CSLL, PIS and COFINS taxes ... Brazilian Federal Revenue ("BFR") issued Normative Ruling 1,700/17, which consolidates its positions related to ...
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The EU budget: from a bargaining tool to a federal budget?
The EU has several aspects which allow us to speak about an emerging Federal System. Generally, the EU budget is not mentioned to be among them. The budget has been characterised as poor-sized, inflexible and dependent on member state contributions. But there are several reasons for considering an evolution of the EU budget towards a genuine budget with federal characteristics. This is noticeable
... resources for the EU, proposing revenue sources like an EU emissions trading System, charges related to air transport or an EU wide corporate income tax. In 2014 a High Level Group on Own Resources has been established with the former Italian Prime Minster Mario Monti as a chair. The Group will ... -
Officials enact relief measures for airlines and airports
... He has forbidden exemptions from social contributions PIS/Cofins on jet fuel and ticket sales. Mr. Guedes also denied a request to slash Income Tax rates on aircraft leasing back to zero, after it rose to 1.5% this year and is slated to reach 3% in 2021. Mr. Freitas wanted to adopt the ...
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Analysis: Budget proposal fails to reflect real spending
... " than that.The effort is also to include unfulfilled promises from the last presidential campaign: the inflation adjustment of the Individual Income Tax (IRPF) rates and the restructuring of police careers. The latter has been authorized by the Budget Guidelines Law (LDO) for 2023, but there is no ...
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Landlords take upper hand in São Paulo office market
... The executive adds that real-estate funds, very attractive to individuals due to the income tax exemption, led the acquisitions ... At the beginning of December, Walter Cardoso, CEO of consultancy CBRE, told Valor that the purchase and sale ...
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Aura Minerals studies new M&A opportunities
... In the period, the free cash flow from operations, fewer investments in projects, working capital, and income tax, reached $140 million.In the third quarter, Auras financial leverage measured by the net debt-to-EBITDA ratio reached 0.5 times due to the ...
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Sports fixed-odds betting expected to be regulated by July 2021
... this is not urgent." From January to October, government revenues from lotteries reached R$13.4 billion, with so-called social transfers plus Income Tax (IR) totaling R$6.5 billion. In 2019, total revenues were R$16.7 billion and social transfers plus IR reached R$7.9 billion ... Mr. Marques ...
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New hiring category takes aim at hourly employment
... Officials also want to use the new system to grant a negative income tax to workers earning less than R$1,045 a month while encouraging more formal hiring.Copyright Grupo de Diarios Amrica - GDA/Valor ...
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Central Bank monitoring high net inflow in savings accounts
... A large part of the funds that reached savings accounts came from bond funds, which became less competitive because this investment pays Income Tax (IR) and their managers charge administration fees. Savings accounts are exempt from IR and yield 70% of the Selic, with no administration fee ...
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O sujeito vulnerável: ancorando a igualdade na condição humana/The Vulnerable Subject: anchoring equality in the human condition.
... (3) Ver, por exemplo, III, John W. Lee. Class Warfare 1988-2005 over Top Individual Income Tax Rates: teeter-totter from soak-the- rich to robin-hood-in-reverse. Hastings Business Law Journal, [s. l], v. 2, n. 1, p. 47-164, 01 jan. 2006 ...
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Inovação e soberania: a necessidade do investimento estatal em p&d: O investimento estatal em tecnologia como forma de manutenção de hegemonia
O Estado hoje é o ator central no desenvolvimento de tecnologias revolucionárias. Incentiva, financia e tem a paciência necessária para assumir os riscos de um investimento futuro e incerto. Porém os objetivos desta atuação estatal vão muito além da geração de empregos ou arrecadação. Trata-se de assegurar vantagem na corrida militar, ficar na vanguarda dos movimentos econômicos e, principalmente,
... However, the objectives of this state action go far beyond the creation of jobs and income tax. It is a question of ensuring military advantage, staying at the forefront of economic movements and, especially in a knowledge society, allowing ... -
Essay
... extensive in the 1940s, especially in decisions penned by Justice Felix Frankfurter on topics as broad-ranging as the constitutionality of an income tax on judges, the practice of issuing seriatim opinions, immigration, the commerce clause, and free speech. This was also a common practice in the ...