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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 ...
Fiscal aftershocks: taxes and catastrophes in Chilean history
(2022)
Socio-natural disasters remain underexplored events in economic history, even though they stress societies in several ways and are known for their relationship with institutional change. In this paper, we explore this issue ...
Turgot revised again: Direct and Indirect Taxes and the Economic and Fiscal History of the 18th CenturyTurgot revisado de nuevo: Impuestos Directos e Indirectos y la Historia Económica y Fiscal del Siglo XVIII
(Facultad de Ciencias Económicas. Instituto de Economía y Finanzas, 2021)
Carga tributária no Brasil: histórico, evolução e regressividade
(Universidade Federal do Rio Grande do NorteBrasilUFRNCiências Contábeis, 2021-04-29)
Through an intense research via digital media, analyzing the different temporal topics that contemplate the historicity of taxes up to their contemporary profile, this work has as main objective to talk about the Brazilian ...
Land and Population in Peru: ss. XVIII-XIX (Volume IV)Tierra y población en el Perú : ss. XVIII-XIX (Volumen IV)
(Fondo Editorial UNMSMFondo Editorial UNMSM, 1972)