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O IPTU e suas características constitucionais e infraconstitucionais frente ao princípio da progressividade
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2015-12-18)
The Brazil today is considered one of the countries that contain the highest tax burden in the world, however, continues to occupy the last positions in the ranking that measures the quality of services offered to the ...
Tax shields, financial expenses and losses carried forward
(Universidad Nacional de Colombia - Sede Bogotá - Facultad de Ciencias Económicas - Escuela de Economía, 2016-09-01)
This article deals with the proper procedure for calculating Tax Shields (TS). The calculation includes cases where Losses Carried Forward are allowed and there is financial Other Income (OI). The procedure takes into ...
Incidence of Income Tax in the Mandate without Representation to Buy GoodsIncidencia del Impuesto a la Renta en el Mandato sin Representación para Comprar Bienes
(Pontificia Universidad Católica del Perú, 2014)
Deductible expenses for effects of the income tax. A business approachSobre la causalidad de los gastos deducibles para efectos del impuesto a la renta. Un enfoque empresarial
(Pontificia Universidad Católica del Perú, 2009)
Incidencia del Impuesto a la Renta en el Mandato sin Representación para Comprar BienesIncidence of Income Tax in the Mandate without Representation to Buy Goods
(Pontificia Universidad Católica del PerúPE, 2018)
Gastos pre-operativos: su tratamiento en el impuesto a la renta
(Pontificia Universidad Católica del PerúPE, 2017)