The Resource A bitributação econômica do lucro empresarial
A bitributação econômica do lucro empresarial
Resource Information
The item A bitributação econômica do lucro empresarial represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A bitributação econômica do lucro empresarial represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- A bitributação econômica do lucro empresarial
- Title
- A bitributação econômica do lucro empresarial
- 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 profits
- thin capitalization
- dividend
- interest
- Label
- A bitributação econômica do lucro empresarial
- Extent
- 160 p.
- Isbn
- 9788575255582
- Label
- A bitributação econômica do lucro empresarial
- Extent
- 160 p.
- Isbn
- 9788575255582
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-bitributa%C3%A7%C3%A3o-econ%C3%B4mica-do-lucro/kaphDbj8-AU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-bitributa%C3%A7%C3%A3o-econ%C3%B4mica-do-lucro/kaphDbj8-AU/">A bitributação econômica do lucro empresarial</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-bitributa%C3%A7%C3%A3o-econ%C3%B4mica-do-lucro/kaphDbj8-AU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-bitributa%C3%A7%C3%A3o-econ%C3%B4mica-do-lucro/kaphDbj8-AU/">A bitributação econômica do lucro empresarial</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
