Tax Harmonization
Mostrando 1-7 de 7 artigos, teses e dissertações.
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1. Harmonização do Sistema Tributário no Mercosul no cenário transnacional
The object of this Dissertation is the need for Harmonization of the Tax Systems of the MERCOSUL. Its objective is to demonstrate the benefits of this process, to examine the factors that are currently posing obstacles to the achievement of this goal, and finally, to demonstrate how it is possible to implement a harmonization of the tax systems within the ma
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 21/08/2011
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2. Revisão da vida-útil dos bens do ativo im[o]bilizado : impactos contábeis e tributários / Harmonization and convergence to international accounting standards: tax and accounting treatment of review useful life of property, plant and equipment assets
O presente trabalho propõe-se a analisar e abordar os impactos tributários decorrentes do critério de avaliação do ativo imobilizado, introduzido pela Lei n° 11.638/2007 que alterou a Lei ° 6.404/1976 (Lei das Sociedades Anônimas) e posteriormente foi modificada pela Lei n° 11.941/2009, em consonância ao processo de harmonização e convergência d
Publicado em: 2011
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3. THE TAX PLANNING IN THE OPERATIONS OF COMPANIES S REORGANIZATION AND HIS IMPORTANCE IN THE CREATION OF VALUE FOR THE SHAREHOLDERS: A CASE OF STUDY / O PLANEJAMENTO TRIBUTÁRIO NAS OPERAÇÕES DE REORGANIZAÇÃO SOCIETÁRIA E SUA IMPORTÂNCIA NA CRIAÇÃO DE VALOR PARA OS ACIONISTAS: UM ESTUDO DE CASO
The number of operations of companies s reorganization accomplished in Brazil and the involved values constantly grow, but it is still very small if compared with the USA. To relieve the heavy Brazilian tax burden, as well as to maintain the competitiveness of the American companies, the managers of the great companies of those two countries constantly inves
Publicado em: 2009
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4. TRIBUTARY HARMONIZATION IN THE MERCOSUL AND THE BRAZILIAN FISCAL FEDERALISM: The institution of the value-added tax in the consumes and services tributation in the context of the regional trade agreement / HARMONIZAÇÃO TRIBUTÁRIA NO MERCOSUL E O FEDERALISMO FISCAL BRASILEIRO: A instituição do imposto sobre o valor agregado (IVA) na tributação sobre o consumo e serviços no bloco regional
Os impactos decorrentes da globalização influenciaram os Estados nacionais e os colocaram sob o signo dos processos de integração econômica regionais. Com isso, o direito, como instituição, vem sofrendo profundas transformações, afastando-se cada vez mais dos conceitos clássicos que nortearam a instituição das soberanias nacionais. O mundo contem
Publicado em: 2009
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5. A TributaÃÃo como instrumento de regulaÃÃo econÃmico em PaÃses integrados
The taxation is essential for the achievement of the financier-economic politics of the States, a time that is to leave of this activity that is collected good part of the resources to be used in such politics. On the other hand, the taxation also can be used as instrument of regulation economic, capable to influence in the consumption, to stimulate the savi
Publicado em: 2008
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6. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária
As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60s. Among its experiences, MERCOSUL is the one with the most ad
Publicado em: 2007
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7. The ability to pay principle / A capacidade contributiva
This essay aims at analyzing the main aspects concerning the Ability to Pay principle given the depth and the relevance of the matter however, it makes it with no intent to reach its depletion. The exposition o the theme begins under the Language Theory point of view, and allows the reader, after some very short considerations about the subject, to conclude
Publicado em: 2007