Pontes de Miranda
| Páginas | VII-VII |
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Tributação sobre a renda (IRPJ/CSLL)
- Sobre o coordenador
- Pontes de Miranda
- Dedicatória
- Prefácio
- Agradecimentos
- Apresentação
- O cost sharing agreement e a cide nas remessas internacionais
- O aproveitamento do ágio, o Código Tributário Nacional, as leis processuais administrativas tributárias no âmbito federal e o Instituto da Combinação de Negócios, em face das alterações promovidas pela Lei 12.973/2014. Uma utopia?
- Lucro presumido, atividade imobiliária, classificação contábil e o tratamento da permuta de imóveis pela legislação e na jurisprudência nacionais
- A amortização fiscal do ágio gerado em operações de compra alavancada de participações societárias
- A revisão da base de cálculo do IRPJ em processos de compensação: controvérsias sobre exigência de auto de infração e decadência
- A incidência de IRPJ e CSLL decorrente da glosa da amortização de ágio por rentabilidade futura na incorporação societária
- Dedutibilidade de perdas não técnicas na apuração do lucro real e da base de cálculo da csl das distribuidoras de energia elétrica - uma visão crítica aos precedentes do CARF
- Retenções na fonte de IRPJ e CSLL: desafios entre norma e prova
- Vício de causa de negócios jurídicos e a exigência majorada do IRRF decorrente de pagamentos a terceiro
- IRRF à alíquota de 35%: da identificação do beneficiário à causa do pagamento na atual jurisprudência do CARF
- IRRF sobre pagamentos sem causa ou a beneficiários não identificados: ônus probatório na visão do CARF
- Omissão de receitas no âmbito do IRPJ e da CSLL: requisitos para qualificação da multa de ofício
- O dever de prova no lançamento fiscal
- Inconstitucionalidade da multa isolada por compensação não homologada e a macrolitigância fiscal
- Abuso de acordos de bitributação na jurisprudência do CARF: o que os estados contratantes acordaram?
- Controvérsias e possíveis contenciosos derivados da introdução das diretrizes contábeis internacionais
- Análise estrutural do IRRF de não residentes: fato gerador, sujeição passiva, base de cálculo e alíquota
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