Download or read book Brazilian Taxes for Legal Entities 2015 written by Arnaud Bleuez and published by . This book was released on 2015-04-05 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2015, Brazil was ranked by the IMF at the 120th position (out of a total of 189 countries) on "Ease of doing business". The assessment on taxes is even worse: 177th position. "Brazilian Taxes: what you need to know" was written by a British qualified Certified Accountant, ex PwC London, living in Brazil for 10 years, and recently graduated in Brazilian Accounting (CRC). Written for CFOs, CEOS, investors, entrepreneurs, it contains practical techniques such as methods of calculation of taxes, be they federal, state or local, or information on employer costs and social security contribution requirements. You will also find a wealth of information on export related taxes (and guidance on how to use the Brazilian tax simulator, so you can assess yourself the amount of tax burden on your exports). The publication also provides numerical examples, accounting entries, as well as case studies of tax optimization.
Download or read book Brazil Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and published by International Monetary Fund. This book was released on 2021-09-24 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Download or read book Brazilian Taxes for Legal Entities 2017 written by A. Bleuez and published by . This book was released on 2016-11-28 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2016, Brazil was ranked by the IMF at the 116th position (out of a total of 189 countries) on "Ease of doing business". The assessment on taxes is even worse: 178th position. "Brazilian Taxes: what you need to know" was written by a British and Brazilian qualified Certified Accountant, ex PwC London, living in Brazil for over 10 years. Written for CFOs, CEOS, investors, entrepreneurs, it contains practical techniques such as methods of calculation of taxes, be they federal, state or local, or information on employer costs and social security contribution requirements. You will also find a wealth of information on export related taxes (and guidance on how to use the Brazilian tax simulator, so you can assess yourself the amount of tax burden on your exports). The publication also provides numerical examples, accounting entries, as well as case studies of tax optimization.
Download or read book The Brazilian Income Tax Regulations in Portuguese and English written by American Chamber of Commerce for Brazil, São Paulo and published by . This book was released on 1966 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements Action 2 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 2.
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Download or read book Nonprofit Law written by William L. Boyd, III and published by American Bar Association. This book was released on 2017 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers the formation, tax, governance, and documentation issues [of nonprofit organizations] ... and addresses some other areas, including mergers and sale of assets of nonprofits as well as dissolution of nonprofits. -- From the author's preface.
Download or read book EY Tax Guide 2015 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2014-11-21 with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt: File taxes with confidence and maximize deductions with this industry-leading guide EY Tax Guide 2015 is your solution for a streamlined filing process. Authoritative and easy to follow, this trusted guide is designed to be accessible for individuals who need help navigating these turbulent financial times, providing information that can maximize deductions and avoid mistakes. Reference tables allow for quick look-up of useful information, including changes to tax law, common errors, and tax breaks, while the Special Content index points you toward answers for homeowners, senior citizens, investors, military personnel, entrepreneurs, and more. Fully updated for 2015, this guide even provides up-to-date tips on environmental credits for green initiatives. As global leader in tax and advisory services, it's no surprise that this EY (formerly Ernst & Young) guide has been rated the #1 choice in tax prep by USA Today. Distilling complex tax information into straightforward language, this resource is essential reading for anyone preparing to file a federal income tax return. You'll find hundreds of examples illustrating how tax laws work, plus sample forms and schedules that help you fill out your return step by step. We can help you save time and money as you: Discover the 50 most commonly overlooked deductions Find specific solutions to your particular circumstances Streamline the filing process with the tax organizer and tax calendar Follow a checklist of key tax breaks you may be eligible to use Preparing your own taxes doesn't have to mean wading through tax code or missing deductions. This guide contains the insight of EY professionals, plus the tools and references that can help ease the process. The EY Tax Guide 2015 provides the information you need to file your taxes yourself, with confidence.
Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Download or read book Doing Business 2015 written by World Bank and published by World Bank Publications. This book was released on 2014-10-24 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Twelfth in a series of annual reports comparing business regulation in 189 economies, Doing Business 2015 measures regulations affecting 10 areas of everyday business activity: Starting a business Dealing with construction permits Getting electricity Registering property Getting credit Protecting minority investors Paying taxes Trading across borders Enforcing contracts Resolving insolvency Labor market regulations This year's report will present data for a second city for the 11 economies with more than 100 million inhabitants. These are Bangladesh, Brazil, China, India, Indonesia, Japan, Mexico, Nigeria, Pakistan, the Russian Federation, and the United States. Three of the 10 topics covered have been expanded, with further plans to expand on five additional indicators in next year's report. Additionally, the Doing Business rankings are now based on the distance to the frontier measure where each economy is evaluated based on how close their business regulations are to the best global practices. This provides a more precise view of each economy's performance and its improvement over time. The report updates all indicators as of June 1, 2014, ranks economies on their overall 'ease of doing business,' and analyzes reforms to business regulation identifying which economies are strengthening their business environment the most. Doing Business illustrates how reforms in business regulations are being used to analyze economic outcomes for domestic entrepreneurs and for the wider economy. It is a flagship product produced in partnership by the World Bank and IFC that garners worldwide attention on regulatory barriers to entrepreneurship. More than 60 economies have used the Doing Business indicators to shape reform agendas and monitor improvements on the ground. In addition, the Doing Business data has generated over 2,000 articles in peer-reviewed academic journals since its inception.
Download or read book Ethical Business Cultures in Emerging Markets written by Alexandre Ardichvili and published by Cambridge University Press. This book was released on 2017-10-26 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the intersection of human resource development and human resource management with ethical business cultures in developing economies, and addresses issues faced daily by practitioners in these countries. It is ideal for scholars, researchers and students in business ethics, management, human resource management and development, and organization studies.
Download or read book Doing Business in Brazil written by and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy Leverage and Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2016-12-10 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
Download or read book Neutralising the Effects of Hybrid Mismatch Arrangements written by Oecd and published by OCDE. This book was released on 2014-09-16 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
Download or read book BRICS and the Emergence of International Tax Coordination written by and published by . This book was released on 2017 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the impact of shifting economic powers on the evolution of the international tax regime and on tax treaties that follow the OECD Model. It examines from a wide variety of perspectives and views, considering substantive tax technical, institutional and political aspects. A group of experts contributed to form this discourse that focuses on, yet is not limited to, Brazil, Russia, India, China, South Africa (the BRICS). It consists of three parts: Part I: the BRICS and the international tax regime; Part II: tax policy and technical tensions in the BRICS(+) world and Part III: the impact of the ascent of the BRICS.
Download or read book Tax Guide 2015 written by John O'Mara and published by Bloomsbury Professional. This book was released on 2015-04-23 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Guide 2015 provides comprehensive coverage of all areas of taxation applicable to Ireland. Written in non-technical language by an expert team of tax practitioners, it covers:Income Tax; Capital Gains Tax; Value Added Tax; Employers' PAYE/PRSI; Corporation Tax; Capital Acquisitions Tax; Stamp Duties; Vehicle Registration Tax and Customs and Excise.As well as taking on board the provisions of the latest Finance Act it features detailed worked examples and extensive references to recent case law. It also contains a set of tables giving speedy access to allowances, tax rates, compliance deadlines and other invaluable information.Tax Guide 2015 is an ideal reference book that serves as a self-contained textbook and as a pointer to more detailed Bloomsbury Professional publications, such as Irish Income Tax, The Taxation of Companies, Irish Stamp Duty Law and Capital Acquisitions Tax.Previous edition ISBN: 9781780434612
