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Conflito de competência ICMS e ISSQN: novos serviços da era digital
(2016-09-12)
It intends to analyze with the present thesis the conflict of tax jurisdiction between the States and Municipalities, particularly in regard to the rendering of new digital services and services that evolved with the IT ...
A incidência tributária sobre a comunicação audiovisual sob demandaThe tax incidence over the on-demand audivisual communication
(Universidade Federal de UberlândiaBrasilDireito, 2019)
Imunidade recíproca: a impossibilidade de incidência de impostos sobre serviços notariais e de registroTax Exemption: The Impossibility of Charging Taxes over Notary Services
(Universidade Federal de UberlândiaBrasilDireito, 2018)
A simplificação do recolhimento do ISS pela lei complementar nº 175/2020
(Universidade Federal do Rio Grande do NorteBrasilUFRNDireitoDepartamento de Direito Público, 2021-09-13)
This paper aims to investigate the tax simplification mechanisms since the advent of Complementary Law 175/20, regarding the Brazilian Municipal Services Tax (ISS) on services of medical and dental health plans; veterinary ...
Análisis y naturaleza jurídica de las tasas. Su relación con los precios públicos
(2017)
It is important to establish the characteristics of rates and their relationship to the figure of public prices. The rates are one of the tributary sub-species that over time have generated an infinite doctrinal discussion ...
New Estimates for the Shadow Economies all over the World
(Taylor and Francis, 2010)
This paper presents estimations of the shadow economies for 162 countries,
including developing, Eastern European, Central Asian, and high income OECD countries
over 1999 to 2006/2007. According to our estimations, the ...
IPTU: desafios e oportunidades para o gestor
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2011-07-02)
This work looks at the challenges and opportunities faced by the public administrator
of the Municipality of São José do Hortêncio/RS by setting up and collecting taxes for
the Properties and Urban Municipality duties-IPTU. ...
How are transfer prices and royalty payments used for tax avoidance?
This paper analyses how multinational enterprises (MNEs) use transfer pricing methods and royalty payments for tax avoidance. A description of the transfer pricing methods is given to respond to the research aim, evaluating ...