innovation tax
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Law and financial markets: the role of financial stability board to design a legal framework for the governance of the global financial system
... With a higher interest rate, the willingness of entrepreneurs to finance expansion of facilities, investments in innovation or the access to a new market (in both special and product dimensions) will disappear or be postponed. Several rules on the banking sector and ...
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ICMS Interestadual: mudanças advindas da EC 87/2015 e convênio ICMS Nº 93/2015
A proposta do presente artigo é demonstrar e contextualizar a mudanças advindas da EC 87/2015, e após a implementação do Convênio ICMS nº 93/2015, dentro do ordenamento jurídico brasileiro. A norma constitucional trouxe inovação à sistemática da cobrança do ICMS interestadual, como uma forma de solucionar a tensão entre os Estados-membros pela disputa na arrecadação do ICMS. A metodologia...
... 93/2015 within the Brazilian legal system. The constitutional norm brought innovation to the inter-state ICMS collection system as a way of solving the tension among the member states for the ICMS tax dispute. The methodology used was ... -
IO/Credit Acquisition Of Machines, Energy And Technology
... of consumption goods for export, the electrical energy sector, structures for the export of liquid bulk, engineering projects, technology innovation, as well as for investment projects intended for the formation of the technological and productive capacity in sectors of high level of knowledge, ...
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Brazil can reduce dependence on imported fertilizers, survey says
... Investments in technology and innovation and new mine discoveries could reduce Brazils dependence on imports of phosphate and potash to 24.5% and 48% by 2050 - currently those rates are at ...
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Gradiente ends reorganization after five years
... "But the businessman reiterates that there are no decisions or timetables regarding investments."We always seek to combine technology, innovation and quality, we have mapped these two segments that bring this, but we are unlikely to make them ourselves. If we go ahead, we will seek partnerships ...
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Digital Ruble. Assessing the Criminological Risks of the Proposed Model
[Purpose] The article deals with the prospects of introducing the digital ruble within the territory of the Russian Federation. [Methodology/Approach/Design] The methodological basis of this study is a set of methods of scientific knowledge, among which the main place is taken by the methods of historicism, consistency, analysis and comparative law. Having conducted a detailed review of global...
... at the Department of criminal law, criminal procedure and criminalistics, director of the Center for Digital Economy and Financial Innovation MGIMO (U). She is the Head of the working group on risk assessment of turnover of the cryptocurrency State Duma of the Federal Assembly of the ... -
Promises and reality of labor reform in South Korea
The labor market in Korea is characterized by a 'segmented labor market' in which there exists discrimination based on enterprise size and employment type. It is believed that the labor market, along with fragmented industrial relations, has led to a vicious cycle in which inequality continues to widen. The birth of the Moon Jae-in government in May 2017, the new administration pledged to create...
... industry and respond to the 4th industrial revolution, but there have been no concrete industrial policies in the field, and the innovation strategies for such key industries as automobile, shipbuilding and steel have also been criticized as inadequate. Against such background, labor ... -
Esforços legislativos para o cuidado de doenças raras na China ? Análise dos fundamentos jurídicos e chamada para um quadro regulatório
... of the proposed framework for rare diseases goes beyond the scope of medical science and reaches into the field of social institutional innovation and reform ... References ... ARONSON, J. K. Rare diseases and orphan drugs ... Available at: ... Accessed in: Jan. 26, 2012 ... BRADLEY, ...
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Efficiency and productivity of Brazilian banks: A new approach based on two-stage network DEA.
... These components are defined as representations of a DMU's recovery and innovation, respectively. Therefore, under the DEA, MPI equals the change in technical efficiency weighted by the change in technology. The latter is ...
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Balancing, proportionality and the 'one right answer' in the argumentative practice of the brazilian supreme court - Several paths to normative correction? The case of hate speech
The axiological theory of fundamental rights reached in the last decades great academic and institutional repercussion in Latin America, including Brazil. It is commonly called a ‘post-positivist’ theory but, by rejecting Dworkin’s thesis of ‘the one right answer’ it maintains elements that, as we argue, are typical of legal positivism. We herein discuss if, in light of a deontological theory of...
... specificities of the application discourses, 12 also in judicial reasoning - involves both confirmation of the fundamental guarantees and innovation in the complex framework of the legal system ... 10 MENDES, Gilmar. F. Direitos fundamentais e controle de constitucionalidade: estudos de ... -
Value allocation to stakeholder employees and its effect on the competitiveness of the banking sector.
... , 1989); quality of products/services, which refer to satisfying consumers' needs (Barney, 2000); productivity, in terms of efficiency; innovation in products/ services or in the process of image management, in which trademarks are made evident in order to achieve a good reputation; and trust in ...
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A Crise Fiscal da Federação. A Lei de Responsabilidade Fiscal e o Regime de Recuperação Fiscal
... Finally, we will analyze the Fiscal Recovery Regime – RRF, the innovation brought by Complementary Law No. 159/2017, detailing its main characteristics, in addition to its own constitutionality, given the existence of ...
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State support of youth entrepreneurship in Russia and Russian regions
The article is devoted to the analysis of support for youth entrepreneurship in Russia and Russian regions. Consideration of this topic is relevant, since, on the one hand, the interest of Russian youth in creating a business is growing, and on the other, society and the state are interested in young, initiative entrepreneurs. The article reviews, analyzes and compares the state support for young
... M. L. Rodrigues, R. G., Guerra, M. D. Entrepreneurial intentions and entrepreneurship in European countries // International Journal of Innovation Science, Volume 10, Issue 1, 2018, Pages 22-42 ... Moldazhanova, A.A., Dzhumazhanova, G.K., Amanova, A.K., Kokoraeva, A.K. Improving the mechanism ... -
Problems of administrative legal regulation of higher education in the russian federation in the conditions of globalization
One of the fundamental factors of the harmonious development of any country is a high-quality system of higher education. The globalization of world space, including in the higher education system led to the formation of a single world educational space and to the international market of educational services. The article considers the issues of administrative legal regulation of higher education...
... References ... Abaev A.L. (2008) Especially the regional component of the state innovation policy. State power and local self-government, 19: 3-11 ... Areshev A.G. (2006) The use of ICT in the implementation of priority national ... -
New Legal Framework Introduces Changes To The Deductibility Of Royalty Payments And Royalty Remittance Rules
... Brazilian capital abroad and foreign capital in Brazil ... This new law, which is part of the Central Bank's innovation ... agenda, came into force on 30 December 2022. It launched important ... changes to some of the conditions and limitations related to the ...
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Infrastructure Investments In Brazil - Recent Highlights
... by offerings of IBs need to be used for future financing of priority investment projects in infrastructure or research, development and innovation, or reimbursement of expenses, costs or debts related thereto, incurred up to 24 months prior to the closing of the securities offering. Eligibility ...
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New Developments On Financing Of Infrastructure Projects In Brazil
... IOF tax rate, since April 2, 2013 the Brazilian private banks can finance with its own resources infrastructure projects, capital goods, innovation and technology under the same terms and conditions of the Brazilian Development Bank (Banco Nacional de Desenvolvimento Econômico e Social – ...
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Conversion Of PM 627/2013 Into Law Nr. 12.973/2014: A New Round Of Controversy Approaches
... On the other hand, one innovation in the new legislation concerns the inclusion of §2 in article 10 of Law nr. 9.249/95, which establishes that those amounts paid or credited as ...
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Toyota to invest R$11bn in the country, Brazil’s vice president says
... demonstration of the confidence that this major Japanese company has in our economy."Ualace Moreira, secretary of Industrial Development, Innovation and Trade, said the investment by Toyota and other carmakers is the result of actions taken by the Lula administration, including tax incentives ...
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Haddad asks bankers for vote of confidence, sources say
... Haddad, Simone Tebet (Planning), and Esther Dweck (Public Management and Innovation) -, as well as Agriculture Minister Carlos Favaro and the president of the Brazilian Development Bank (BNDES), Aloizio Mercadante. The CEOs of ...
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Cooperador-Trabalhador no Advento da Indústria 4.0Entre a Aspiração a Trabalho Digno para Todos e as 'Cooperfraudes
... to the latter, in order to guarantee professional knowledge and the development of the worker cooperative model, and to stimulate innovation and good management ... 7. Contribute to the improvement of the living conditions of the family nucleus and the sustainable development of the ...
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The effect of compliance with environmental standards on informational content of foundational figures of accounting / O efeito do compliance ambiental no conteúdo informático de figuras fundamentais da contabilidade
The focus of accounting methods is only economic aspects. Environmental aspects of the accounting system, particularly mortal and natural assets (resources), known as an environmental accountant. The word ‘Green’ has been used in the past 30 years in relation to different environmental issues too much. In many cases this word is used to name organizations and agencies. Green accounting is a...
... , in order to maintain current profit or to reduce costs, the company must make the agenda improvements in product design, such as green innovation or redevelopment of product. So influencing on research and product development and production will be inevitable ... Therefore, in this study to ... -
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
... https://doi.org/10.1002/bse.1978 Marcon, A., de Medeiros, J. F., & Ribeiro, J. L. D. (2017). Innovation and environmentally sustainable economy: Identifying the best practices developed by multinationals in Brazil. Journal of C ... -
Semiotic analysis of tributary incidence matrix-rule
Semiotics, outlined by Charles Sanders Peirce, is treated in this article as both science and instrument, starting from the pragmatic bias collated as per the proposition stated in "The Open Work" by Umberto Eco. Afterwards, conceptions of legal norm are devised, highlighting once again the pragmatic perspective, presenting the tributary incidence matrix-rule (sign) as a result of the...
... 15 Consequently, if pragmatism is the question of abductive reasoning, what is meant is that it is a creation or, in other words, innovation. As Peirce clarifies: ... The Abduction is a method forming a general prediction without any positive certainty that it will occur, is a special ... -
The beneficial effect of shareholder participation in general meetings: Evidence in the context of audit quality.
... R. (2021). The impact of knowledge management strategies on the relationship between intellectual capital and innovation: evidence from SMEs. Journal of Intellectual Capital, ahead-of-print(ahead-of-print). doi:10.1108/ jic-07-2020-0240 ... Hermanson, D. R., Krishnan, ...