The Resource The supplementary income tax on the remittance of dividend income : legal nature and computation
The supplementary income tax on the remittance of dividend income : legal nature and computation
Resource Information
The item The supplementary income tax on the remittance of dividend income : legal nature and computation 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 The supplementary income tax on the remittance of dividend income : legal nature and computation 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
- Brazil levies a penalty tax in the form os the supplementary income tax on dividends in excess of 12% of capital invested in Brazil. The author demonstrates that the tax offices in applying the pertinent legislation have exceeded their authority and have interpreted the law to the detriment of the taxpayers
- Language
- eng
- Label
- The supplementary income tax on the remittance of dividend income : legal nature and computation
- Title
- The supplementary income tax on the remittance of dividend income : legal nature and computation
- Language
- eng
- Summary
- Brazil levies a penalty tax in the form os the supplementary income tax on dividends in excess of 12% of capital invested in Brazil. The author demonstrates that the tax offices in applying the pertinent legislation have exceeded their authority and have interpreted the law to the detriment of the taxpayers
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 36 (1982),
- http://library.link/vocab/creatorName
- Martins, I. Gandra da Silva
- Geographic coverage
- Latin America
- Language note
- English
- http://library.link/vocab/subjectName
-
- criminal tax law
- dividend
- supplementary tax
- Label
- The supplementary income tax on the remittance of dividend income : legal nature and computation
- Label
- The supplementary income tax on the remittance of dividend income : legal nature and computation
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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/The-supplementary-income-tax-on-the-remittance-of/DVu_JSn2cg8/" 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/The-supplementary-income-tax-on-the-remittance-of/DVu_JSn2cg8/">The supplementary income tax on the remittance of dividend income : legal nature and computation</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="https://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/The-supplementary-income-tax-on-the-remittance-of/DVu_JSn2cg8/" 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/The-supplementary-income-tax-on-the-remittance-of/DVu_JSn2cg8/">The supplementary income tax on the remittance of dividend income : legal nature and computation</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
