income tax
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Prefácio
... Afirmava o autor que a guerra havia testado duramente o sistema tributário estadunidense e, especialmente, o imposto sobre a renda (Income Tax) havia demonstrado as suas virtudes e defeitos. De um lado, era tremendamente elástico e produtivo (“elastic and marvelously productiv”), ...
- Tax appeals court maintains tie-breaking vote
- Agribusiness, real estate certificates back on asset managers’ radar
- Secondary market evolution alters debenture landscape
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O papel anticíclico do BNDES na crise econômica internacional
O artigo analisa o papel do Banco Nacional de Desenvolvimento Econômico e Social (BNDES) durante a crise deflagrada em 2008. É discutido, a partir de uma abordagem Keynesiana, o papel anticíclico da instituição financeira, com a disponibilização de recursos para financiamento de investimentos e seus efeitos sobre a expansão do emprego, renda e impostos. Em contraste as críticas, especialmente...
... approach, the Bank’s countercyclical role, which boosts the resources to investment financing and their effects on the employment expansion, income and tax revenues. In contrast to the criticism, especially regarding to the alleged National Treasury’s subsidies to BNDES, it is concluded that ... - Unpopular measures will be inevitable
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Tax planning in Brazil: legal reasoning and constitutional process in Brazilian supreme court
As in many countries around the world, the debate about tax planning concerns its limits, and there is a clash between two perspectives on the subject. On the one hand, there is a traditional perspective, whose advocates argue for the need to preserve the legal security of the taxpayer and the use of a more formalist interception method of tax rules. On the other side is the contemporary...
... However, it claims that the legal terms deployed in tax rules (e.g. business, income and so on) are necessarily elastic and polysemic, representing ‘the average or the normality ... -
Os Desafios do Planejamento Tributário Internacional na Era Pós - BEPS
... Amsterdam: IBFD, 2007, p. 49 ... 34. Cf. AVI-YONAH, Reuven S.; SARTORI, Nicola; MARIAN, Omri. Global perspectives on income taxation law. New York: Oxford University Press, 2011, p. 102 ... 50 ANOS DO CÓDIGO TRIBUTÁRIO NACIONAL ... que a ordem jurídica positiva ...
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Private Equity e Venture Capital no Brasil: uma Análise de sua Evolução
This article focuses on themain idiosyncrasies of Private Equity and Venture Capital (PEVC) in Brazil and its evolution from 2004 to 2009. The main idiosyncrasies are the participation of limited partners in the investment process, absence of leveraged buyouts, shared control of the portfolio companies and use of special rights to compensate for the lack of full control. The main changes observed
... ; 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 ... -
Bancos de desenvolvimento multilateral e capacidade estatal: o IDB, Brasil e Argentina na era neoliberal
O artigo analisa a relação entre os Programas de Modernização do Estado do Banco Interamericano de Desenvolvimento e a capacidade estatal do Brasil e da Argentina durante a Era Neoliberal na América Latina (1990-2002). Os estudos sobre desenvolvimento indicam que a capacidade do Estado é uma condição prévia para qualquer estratégia de desenvolvimento bem-sucedida. Assim, uma maior capacidade...
... In the eighties, the Bank had considered the possibility of reserving 50% of its resource for low income groups, but the Latin American Debt Crisis compelled the IDB to channel part of the available resources to help countries with problems in their ... -
On the Innately Political Character of Market Regulation/Sobre o carater politico inato da regulacao de mercado.
... And this is not unique to Europe. In the United States, political regulation of competition has been used to effectuate "income redistribution, protection of small business [and] local control of business." (49) Correspondingly, it is also subject to significant political ...
- Lower house alters proposal for new class of infrastructure bonds
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Workers age 50 and over in the Brazilian labor market: is there ageism?
... Moreover, after the year 2000, the labor market was heating up with the reduction of unemployment rates and the increase in the average income of employed persons (EP), creating conditions close to full employment, which had rarely been observed in Brazil until then (Amorim & Fischer, 2015) ...
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Imputação de obrigação tributária solidária ao administrador de pessoa jurídica
Este trabalho objetiva analisar a imputação de obrigação solidária ao administrador de pessoa jurídica pelo crédito de Imposto de Renda Pessoa Jurídica devido, constituído em procedimento de ofício. Propõe-se a tratar da amplitude do termo interesse comum na situação que constitua o fato gerador e sua aplicabilidade em relação aos sujeitos passivos da obrigação principal (contribuinte e...
... Abstract : This work aims to analyze the imposition of joint tax obligation to the management of the corporate by the credit of its income tax liability, constituted in a procedure of mandatory review. It is proposed to deal with the extent of the term common interest in the situation ... - Alternative proposals in Senate will force Lula’s team to negotiate
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Tax Compliance in the wild: Critical review of nudging and proposition of an integrative framework
Context. There is an inflation of behavioral frameworks applied to social problems, such as tax dodging. There has been also a surge in the creation of the so-called nudge units throughout the world, following the success of the pioneer units in USA and UK. Meanwhile, there has been criticism directed at aspects such as ‘psychologism,’ paternalism, and short-termism associated with nudge...
... Costa Rica Income tax filing and compliance ... Email intervention; control (no email) plus three conditions: salient punishment, behavioral insights (social norms, ... - An unusual fiscal situation in 2020
- Odebrecht rift raises debate about taxation of plea-bargain fine
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Análise jurisprudencial: a tributação do direito de imagem do atleta profissional de futebol
O presente trabalho visa discutir a jurisprudência sobre a tributação do direito de imagem na atividade dos atletas profissionais de futebol, no qual serão apresentados conceitos, natureza jurídica, autonomia e limitações inerentes ao direito de imagem. Serão ainda apresentadas as modalidades contratuais, tanto no que se refere aos contratos realizados entre o atleta e seus patrocinadores, quanto
... Finally, their forms of taxation will be presented both in Personal Inco- ... me Tax (IRPF) and in Corporate Income Tax (IRPJ, CSLL, PIS, COFINS e ISS), comparing such taxes and analyzing the jurisprudential positioning in this regard ... Keywords: image ... -
Reflexões sobre o PL 2.337/2021 à luz da tributação sobre a renda nos EUA
... income tax (CIT, equivalente ao IRPJ). Estas, após a reforma promovida pela Tax Cuts and Jobs Act of 2017 (TCJA), sofrem a incidência de uma alíquota ...
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Desigualdade de gênero e tributação da mulher prejudicam desenvolvimento
Desigualdade e tributação da mulher prejudicam desenvolvimento
... - What are the overall economic effects of such policies? How to determine what is “desirable” income distribution?” ... Logicamente, esta é uma questão de finanças públicas que somente pode ser estudada à luz do direito comparado,[1] mediante ... -
The attractiveness of investments in Brazilian railways.
... In that sense, in the ANTT model (and under the PIL program), independent of demand, the concessionaire has a fixed income. The objective of this work is to model a PPP independent of government subsidies, and therefore a constant revenue cannot be considered. To fix that ...
- Business leaders pressure government for better management of pandemic
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The Double Role of Financial Covenants in Bond Issues in Brazil.
... One class of securities offering tax incentives on earnings, known as debentures incentivadas, was excluded from the sample because the income tax exemption on these bonds' yields affects the real interest earned by creditors and, consequently, the spreads ... These criteria identified 363 ...
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Business climate in the russian federation considering the relations between entreneurs and tax authorities
taxation builds financial relations between the state and legal entities or individuals. Acting as part of the economic policy of the state, an adequate tax system ensures the effectiveness of the main components of the economy, the development of entrepreneurial initiatives and meeting the basic needs of the country. The article examines the impact of the tax system on business climate,...
... 1. Introduction ... The tax system enables redistribution of the income of society and the state. It financially supports social programs of the state, balances budgets of different levels, and regulates various economic ...