income tax
- New Ruling Of Income Tax On Participation In Profit Or Results Of Companies
- Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And India
- Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And South Korea
- Annual Income Tax Adjustment Return - Calendar Year 2012, Fiscal Year 2013
- Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And Austria
- Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And South Africa
- STF Levy Of Income Tax On Profits Earned By Affiliated And Controlled Companies Abroad
- Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And The Netherlands
- Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And Spain
- Main Issues On The Brazilian Income Tax Reform Bill As Approved By The Chamber Of Deputies
- Main Issues On The Brazilian Income Tax Reform Bill As Approved By The Chamber Of Deputies
- Lula vows to tax the rich, spare the poor
- The Capital Gains Income Tax Exemption On A Property Sale To Pay For A Second Property Previously Acquired
- Income Tax Levy On Profits Earned By Associate Companies And Subsidiaries Abroad Will Be Heard By The STF
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Legal regulation of activity of self-employed citizens in the Russian Federation
This paper is devoted to the analysis of legal regulation issues concerning self-employed citizens in the Russian Federation as part of an experiment in certain regions of Russia on the legalization of self-employed people’s activities. The way out of the shadow of the self-employed people is one of the most discussed issues not only in Russia, but also in many countries of the world. The...
... officially register their activities is explained, first of all, by the fact that the payment of taxes, as a rule, is incommensurable with the income of the self-employed people. At the same time, without registering their business, self-employed citizens are left without their social protection ... - Bolsa Família may be extended
- Non-Applying Of Withholding Income Tax Over Foreign Remittances Of Remuneration Of Technical Services Supplied By Non-Residents In Brazil
- Government plans to highlight popular aspects of reform agenda
- Provisional Measure No. 692/2015: Creation Of Progressive Rates For Income Tax Levied On Capital Gains And Amendments To The Program To Reduce Tax Litigation ('PRORELIT')
- Supreme Federal Court Rules For The Unconstitutionality Of The Levying Of The Income Tax (IRPJ) And Social Contribution On Net Profits (CSLL) On The Selic Rate Upon Tax Refunds
- Supreme Federal Court Rules For The Unconstitutionality Of The Levying Of The Income Tax (IRPJ) And Social Contribution On Net Profits (CSLL) On The Selic Rate Upon Tax Refunds
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Income taxation excluded from potential constitutional change
Chamber of Deputies Speaker Rodrigo Maia (Democrats, DEM, of Rio de Janeiro) said Monday that a separate committee would debate income tax reform. Another committee was already convened to discuss constitutional amendment proposals (PECs) to unify as...
- Haddad sees new 'fiscal horizon' with potential ruling on tax breaks
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Social rights through tax expenditures: control, efficiency and equality issues
Contextualização do tema: the main topic of this paper is the use of tax law as a tool to promote social rights by way of tax expenditures rules. Objetivos: the objective is to analyze, through doctrinal and institutional legal research, whether these issues imply disapproval or recommendation of the use of tax law for this purpose. Metodologia: the method of the tax expenditure analysis allows...
... of this paper is that the merits of tax expenditures depend on its design by legislators considering the adopted tax base (direct taxation on income or indirect taxation on consumption) and on the presence of other mechanisms to ensure tax equality ... Keywords: WD[ H[SHQGLWXUHV VRFLDO ... - Government wants to stimulate hourly jobs for informal workers