income tax
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Da cegueira coletiva: o princípio da transparência tributária e a tributação em cascata brasileira. Comentários sobre o aumento da tributação sobre a gasolina
... The mith of ownership.Taxes and Justice. New York City: Oxford University Press, 2002. Versão kindle. PEREZ, Willian. Federal Income ...
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RERCT: New Instructions
... 3. Joining RERCT will also be void if: ... the Exchange and Tax Regularization Report ("DERCAT") has not been presented; and; if the income tax at a 15% rate and the fine stipulated under that amnesty program have not been paid in full. 4. Lastly, the Internal Revenue Service of Brazil ...
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Corporate Tax Comparative Guide
... The main taxes are as follows: ... Federal taxes: income tax (individuals, corporate and withholding); social contribution on net profits (CSLL); import duties; export tax; federal excise tax; tax on ...
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A Turnaround In The Debate Over Service Payments To Treaty Countries
... act but now maintains that the payments should fall under the definition of (exempt) business profits as established in the OECD model income tax treaty and in many income tax treaties signed by Brazil ... PGFN Legal Opinion 2363/20131 resulted from a notice sent by the government of ...
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Debit Balance Offsetting: From A Benefit To Companies To A Thorn In Their Side
... argument that "the credit informed in the Declaration of Set-off ("DCOMP") is not sufficient to prove the settlement of the payable Corporate Income Tax ("IRPJ") and Social Contribution on Net Income ("CSLL") and the computed debit balance." ... This has been occurring because, by a coincidence, ...
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PORTARIA No 247, DE 28 DE MARÇO DE 2019
... of Octroi / Entry Tax in Lieu of Octroi; Waiver of Stamp Duty; Mega Projects; Incremental Export Incentivisation Scheme (IEIS); Section 32 of Income Tax (Windmill Industry); Section 32AC Income Tax; Gujarat Electricity Duty Exemption Scheme (GEDES); Electricity Duty Exemption on Furnace; Renewable ...
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Balanço - IHS BRASIL - CESSAO DE INFRAESTRUTURAS S.A. E CONTROLADAS
... 2024 em diante 31.363 31.541 ... Total 38.056 38.234 ... Ainda, a Companhia avaliou os preceitos do IFRIC 23 - “Uncertainty Over ... Income Tax Treatments” e considera que não há razões para que as autori- ... dades fiscais divirjam dos posicionamentos fiscais adotados pela Compa- ...
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Uma análise exploratória do papel dos incentivos monetários no desempenho de carbono de empresas brasileiras
There is plenty of information about mechanisms that can motivate companies’ voluntary reduction of greenhouse gas (GHG) emissions. However, there needs to be more investigation of the effects that fixed and non-fixed monetary incentives could bring to executives (who make decisions on these issues). We analyzed 31 B3-listed companies that disclosed emissions inventories (GHGs) between 2012 and 20
... (2017) Negative ROA , 100 x Profit before financial expenses and income tax plus depreciation and amortization per total assets at the end of the fiscal year of firm i in year t. Haque & Ntim (2020) ... -
No More Exemption Of WHT For Cross-Border Payments For Travel Purposes
December 31, 2015, was the last day in which the Withholding Income Tax ("WHT") exemption for cross-border payments for travel purposes was in effect. In accordance with Article 60 of Law 12,249/2011 and Article 5th ...
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Foreign Investments In Brazilian Real Estate Investment Funds Are No Longer Subject To The Tax On Exchange Transactions (IOF)
... The Brazilian government did not change, however, the withholding income tax (Imposto de Renda na Fonte - IRF) that is levied on the income from the FII paid to foreign investors, at the rate of 15% ... By force of ...
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Federal Tax Debts Installment Program The Adherence Term Is Reopened
... It should be noted that the amount related to the reduction provided in this program will not be computed in the calculation basis of income tax, contribution on profits (''CSLL''), Social Integration Program (''PIS'') or social insurance contributions (''COFINS'') ... The outstanding ...
- Tax reform will not increase burden, says Fernando Haddad
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Memorandum - Private Client, Family And Succession - 18 De Dezembro De 2015
... The Bill seeks to encourage taxpayers to bring assets and income transferred or held abroad into compliance with the regulations ... The Bill, which is one of the measures being taken by the government to ...
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Provisional Measure 1.171/2023 ' New Tax Rules On Foreign Investments
The presidency of Brazil published Provisional Measure ... 1.171/2023 on Sunday, April 30, which imposes income tax on ... controlled foreign (non-Brazilian) corporations owned by Brazilian ... tax residents. It also clarifies the tax treatment of trusts with ...
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Internet Giants and Unfair Tax Practices
Propósito - O artigo analisa o problema das práticas fiscais desleais de planejamento tributário das grandes corporações da Internet no que se refere às diversas formas de evitar o cumprimento de normas jurídicas tributárias nacionais. Ele analisa dois tipos de brechas fiscais: nexo de relação fiscal e base territorial tributária. Diante da avaliação dos dois conjuntos de problemas, o artigo...
... Acesso em: 9 out. 2017 ... OCDE. Model tax convention on Income ... -
Tax Incentives To Innovation
... Amounts paid to small companies to make research R&D as agents are deductible (as always) but are not deemed as income in the agent company. This, theoretically, would mean that there would be no income based tax incurring upon such values in the agent company ...
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Congress Grants Incentives To The Events Sector By Overturning Vetos
... originally vetoed provisions has brought new benefits for companies ... in the events sector, namely: ... Reduction of Corporate Income Tax and Turnover Taxes ... (PIS/COFINS) rates to zero for 60 months for eligible ... companies; ... Indemnification for payroll expenses with an ...
- Paulo Guedes, a liberal?
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Opposition lawmakers face dilemma of Brazil Income program
Lawmakers remain opposed to any new tax similar to the now-defunct Financial Transactions Provisional Contribution, or CPMF, which Economy Minister Paulo Guedes has pushed for. They are also in favor of maintaining payroll relief and, above all, hope...
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How To Pay Your Employees In Brazil
... The federal minimum monthly wage in Brazil is BRL 998, which is equivalent to 226 Euros ... Social security and income tax ... Both employers and employees pay into the local social security contributions which range from 8 to 11 percent (depending on the salary ...
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Law No. 13,259/2016: Conversion Of Provisional Measure No. 692/2015
... of the Provisional Measure was maintained, establishing that the same progressive tax rates should also be applied to the calculation of the income tax levied on capital gains earned as a result of the disposal of non-current assets by legal entities not subject to the actual, deemed or ...
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Brazilian Tax Review January/February 2018
... Brazilian Federal Revenue Simplifies the Rules for Offsetting Income Tax Paid Abroad against the Brazilian Corporate Income Tax (IRPJ) ... Normative Instruction RFB 1,772/2017, which was issued recently, makes ...
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Brazilian Tax Authorities Issue a New List of Favored Taxation Countries
... -list"), the Brazilian tax authorities included the countries or dependencies that, according to the Brazilian Government, do not impose tax on income or, in which the applicable income tax rate is equivalent to any percentage varying between zero and 20% (maximum), as well as whose national ...
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Tax Haven Jurisdictions - Haven Or Hell?
... Favored taxation country or dependency means any country or dependency of a country that does not impose tax on income or, when imposes, it is a low-tax country, in which the applicable income tax rate is equivalent to any percentage varying between zero and 20% ...
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Tributação e tecnologia: capacidade contributiva subjetiva e tributação indireta
... 3. ed. Rio de Janeiro: Renovar, 2005. v. 3. p. 190. 16. “The Census Bureau estimates that in 1990 net imputed income on equity in one’s own home, employer--provided health benefits, and government noncash benefits raised average household income by $4900 (Bureau ...