income tax
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The Taxation Of Bitcoins In Brazil
... Notice 2014-21 stating that virtual currencies such as bitcoins will be treated as property, rather than a form of currency, for federal income tax purposes. The Brazilian Federal Revenue Service (Receita Federal do Brasil - RFB) followed the same approach adopted by the IRS. The Brazilian ...
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Government will have a hard time taxing incentives
...For them, the justices did not give the federal government a free pass based on the theses presented.The collection of Business Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) on profits obtained with state incentives, they say, would be allowed only in specific cases ...
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Gerdau closer to winning 15-year-old tax case against Treasury
...It may be included as an expense on the balance sheet and amortized to reduce the amount of Income Taxes and Social Contribution on Net Profit (CSLL) a company owes. However, the Federal Revenue Service has fined taxpayers in the past when an ...
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Infrastructure debentures circumvent credit crisis
...However, Felipe Wilberg, head of fixed income and structured products at Itaú BBA, refutes these concerns, stating, "There were apprehensions that the market might be inundated with excessive ...
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Risk assets see good streak end in April
...Among the fixed-income indexes, the IMA-B 5, which represents a basket of government bonds pegged to inflation with maturity under five years, outperformed its peers and is ...
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Omicron variant brings risk to already uncertain scenario
... other sources of concern, such as inflationary pressures, have not yet vanished.Patience is the name of the game now, since positions in fixed income (fixed-rate and inflation-linked bonds) and stocks as a whole face losses so far this year. Some analysts see gains ahead, but investors must lower ...
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Brazil needs a 'dis-obsession' from lies, STF justice says
...In tax law, you have instantaneous legal relationships [taxes that you pay once and that relationship ends] and ongoing ones, such as income tax, where the rules for payment are renewed every year. The Social Contribution over Net Profits (CSLL) is an ongoing relationship. In 1992, some ...
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Guedes seeks ways of freeing revenue in the budget
...Guedes proposed the minimum income to be funded by rearranging existing social programs such as salary allowance, continuous cash benefits and other items of the federal budget. This ...
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Tax Compliance in the Wild: Critical Review of Nudging and Proposition of an Integrative Framework.
...Decision-making perspective Rational decision-making. Audit probability fines, tax rate, and income Psychological aspects of decision-making Sequence of audits Heuristics, biases, frames. Withholding phenomena. Self-employment (paying out of ...
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The unbundled union politics without collective bargaining
Public policy in the United States is disproportionately responsive to the wealthy, and the traditional response to this problem, campaign finance regulation, has failed. As students of politics have long recognized, however, political influence flows not only from wealth but also from organization, a form of political power open to all income groups. Accordingly, as this Essay argues, a...
... long recognized, however, political influence flows not only from wealth but also from organization, a form of political power open to all income groups. Accordingly, as this Essay argues, a promising alternative to campaign finance regulations is legal interventions designed to facilitate ... -
Regulator’s decision on real estate fund raises concerns in market
... is one of the factors with a major impact.For the Superintendence of Supervision of Securitization (SSE), since 2014, the fund distributed income to its shareholders "in amounts substantially higher" than the profits. According to SSE, the income distributed by Maxi Renda increased the loss and ...
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Incertezas
...Acesso em 18 de janeiro de 2017. . COMITÊ DE PRONUNCIAMENTOS CONTÁBEIS (CPC). COMMENT LETTER. DI/2015/1 - IFRIC – Uncertainty over Income Tax Treatments. Novembro, 13 de 2015. Disponível em ...
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Government plans include changes in spending cap
...The communications coordinator noted that the candidate’s concern extends to the defense of social justice and inclusion with rights, work, income, food security, and the confrontation of the climate crisis."The fight against hunger and poverty, with the expansion of [cash-transfer program] ...
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Leave things as they are to see what happens
... conference at Alvorada Palace, the president's official residence, sounded more like a thick smokescreen than a real solution for the new income program. The market reacted badly and the idea's father disappeared. Economy officials are not interested in making any decision pressed by the ...
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Airlines to face challenging 2022
..."The great factors for the sector’s growth are GDP growth, cheaper fares, which is very important for us, since the Brazilians’ income is not high, and having conditions to draw more companies," Mr. Noman said.In 2019, before the impacts of the pandemic on the industry, Brazilians ...
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Civil Legal Handling of Electronic Transactions. The Essence and Modern Realities
[Purpose] The purpose of the article is to consider the issue of civil law regulation of electronic transactions in many countries. [Methodology/Approach/Design] The authors used the dialectical method of cognition of social and legal phenomena and general scientific research methods, such as analysis, synthesis, a systematic approach. [Findings] General features of legal regulation of electronic
... goods trade and applying the norms of the tax legislation of the Republic of Kazakhstan in terms of reducing the estimated amount of corporate income tax, reducing the taxable amount of individual . entrepreneur’s income for the taxable income of an individual entrepreneur, and reducing the ... -
Federal tax receipts fall 30% in first full month of the pandemic
...Officials also zeroed for up to 90 days the Financial Transaction Tax (IOF) rate on loans and pushed back the income tax deadline to June. Cofins net revenue in April had the sharpest drop at 52% in nominal terms, and 54% in real terms compared with the same month ...
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Minas Gerais resumes plans to privatize Codemig
... to [Economy Minister Paulo] Guedes and to Rodrigo Maia, was that, if the [transactions tax] must be the solution, that it be deducted from the income tax that all of us individuals and businesses pay," he said. "It ends up being a tax as if you paid in advance. And it will be an effective tax for ...
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Accessory tax obligations from the perspective of the fundamental duties theory
The fundamental duty fulfillment of contributing to public spending is essential for mobilizing the financial resources needed to implement fundamental rights by the State. And tax obligations named "accessories" play a major role in monitoring compliance of this fundamental duty. However, the institution of instrumental duties to be performed by taxpayers and third parties, in a progressive...
...The Income Tax, the main social contributions, the Tax (of States) on the Circulation of Goods and Services (ICMS), the Tax on Service of any Kind (ISS), among ... -
Tributação dos lucros das controladas e coligadas estrangeiras do setor de O&G - controvérsias acerca do alcance do novo regime jurídico instituído pela Lei nº 12.973/2014
...SCHANZ, georg vonº Zur Frage der Steuerpflicht. Finanzarchiv, Band jg. 9, Bd. 2, 1892. Apud VogEL, Klaus. World-wide vs. source taxation of income – a review and reevaluation of arguments, cit., p. 122. . 112 . Tributação.indb 112 06/07/2015 18:28:28 . . tributação atual da renda . ...
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Capital structure in Brazilian credit unions: which factors are really determinants?
...Also, unions have no income tax, making the marginal benefit of debt non-existent and limiting the application of the trade-off theory to reducing costs, strengthening the ...
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Environmentally oriented tax law and the brazilian tax species
The theme of this paper is environmental taxation in Brazil and, more specifically, the function of tax in regard to environmental protection - taxation on fiscal and non-fiscal purposes -, as well as the possibilities and limits of the environmental use of tax species referred to in the Brazilian Constitution. The objectives are, on the one hand, to demonstrate that taxes can be created with an...
...That concept demands, the author says, economic growth with income distribution to allow for the reduction of inequalities and poverty eradication. Development that fails to meet the needs of the population as a ... -
Trade, taxation, and the environment: possible impacts of India - solar cells on brazilian tax incentives for the solar energy sector
In 2013, the U.S. filed a complaint against India before the World Trade Organization, alleging the inconsistency of certain measures for India relating to domestic requirements under the Jawaharlal Nehru National Solar Mission (“NSM”) for solar cells and solar modules with the rules of the GATT, the SCM and the TRIMS (WTO/DS456)
... (IT Law). Among other beneits, domestic IT goods and services are exempt from or subject to a lower rate regarding income tax, manufactured products tax, and social contributions. The Brazilian IT preferential Tax Regime was recently considered inconsistent with the WTO ... -
Desafios do nexo tributário na economia digital e na era do metaverso
...The United Nations Model Convention and the Organization for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital (the OECD Model Convention) are the two most widely used models. They are the source for most of the more than3,000 tax treaties ...
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Germany's ecological tax reform as paradigm to Brazil
This paper outlines a profile of Germany’s ecological tax reform, focused on energy taxation, seeking to comparatively analyze its elements, contributing to the greening of the Brazilian tax system. To this purpose, a parallel is drawn between the legal systems of the two countries, analyzing the constitutionality of ecologically earmarked taxes on energy (Ökosteuern), which in Germany were...
...1, LIEl). Its revenue is integrally destined to the social system. However, the use of income from electricity taxes and part of the energy tax to reduce social contributions was not expressly provided for in tax laws (SOYK, 2013, p. 3), but ...