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Marco legal de las contribuciones
(2015-06-30)
Tax losses are a very important determining factor in taxable income. His lower tax income for the year has a significant impact on the fiscal result obtained, which can reduce or at any given not exist currently producing ...
Income tax in colombia: A view from tax expenditure [El impuesto de renta en colombia: Una mirada desde el gasto tributario]
(Universidad Nacional Autonoma de Mexico, 2020)
Planejamento tributário e o parágrafo único do artigo 116 do Código Tributário Nacional – interpretação e finalidade da norma
(Universidade Federal de Santa MariaCentro de Ciências Sociais e Humanas, 2012-12-21)
The scope of this work is the study of the sole paragraph of article 116 of the National Tax Code and its effects on tax planning. Introduced the national laws by Complementary Law No. 104/2001, the device under discussion ...
The Tax Obligation and the Payment: Before the Start of Coercive Collection - in the Peruvian Legislation. Notes and DisquisitionsLa Obligación Tributaria y el Pago: Antes del Inicio de la Cobranza Coactiva- en la Legislación Peruana. Apuntes y Disquisiciones
(Pontificia Universidad Católica del Perú, 2014)
La Obligación Tributaria y el Pago: Antes del Inicio de la Cobranza Coactiva- en la Legislación Peruana. Apuntes y DisquisicionesThe Tax Obligation and the Payment: Before the Start of Coercive Collection - in the Peruvian Legislation. Notes and Disquisitions
(Pontificia Universidad Católica del PerúPE, 2018)
Holding patrimonial: limites do planejamento tributário a partir dos princípios da legalidade e capacidade contributiva
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2015-12-01)
This study aimed to analyze the limits of Tax Planning as a way to tax savings especially focusing on the use of Equity Holding in the case of Income Tax and Succession Cause Mortis. He studied the formation of Equity ...
A desconsideração de negócios jurídicos com base na lei geral antielisão
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2017-07-10)
The addition of a single paragraph to article 116 of the National Tax Code created the socalled general antitax law (LGA). By its provisions, the fiscal authority may disregard acts and legal transactions practiced for ...
La planificación tributaria internacional / The international tax planning
(2012-05-16)
International Tax Planning has been developed based upon globalization and has its
main stronghold in the multiple benefits that congressmen has incorporated in their own
legislation, with the purpose of attracting direct ...