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The Resource A bitributação econômica do lucro empresarial

A bitributação econômica do lucro empresarial

Label
A bitributação econômica do lucro empresarial
Title
A bitributação econômica do lucro empresarial
Creator
Subject
Language
eng
Summary
This book deals with economic double taxation of business profits. Currently, Brazil employs two means of eliminating economic double taxation and thus reducing the tax burden on business profits: a general means, by exempting the dividends; and an optional means, by using the interest on the equity itself (juros sobre capital próprio, JCPs), even though this last one was originally aimed at, f.e., stimulating the capitalization of companies. The author presents a critical analysis of the different models adopted by Brazil in order to eliminate economic double taxation arising in the context of business profits and in the application of rules on thin capitalization. Moreover, the author focuses on the relevance of the topics, the different problems arising and the possible ways of solving them
http://library.link/vocab/creatorName
Duarte Filho, P.C. Teixeira
Geographic coverage
  • Latin America
  • South America
Index
no index present
Language note
Portuguese
Literary form
non fiction
http://library.link/vocab/subjectName
  • double taxation relief
  • business income
  • thin capitalization
  • dividend
  • interest
Label
A bitributação econômica do lucro empresarial
Instantiates
Publication
Extent
160 p.
Isbn
9788575255582
Label
A bitributação econômica do lucro empresarial
Publication
Extent
160 p.
Isbn
9788575255582

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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