Download or read book Individuals Income under Double Taxation Conventions A Brazilian Approach written by Daniel Vitor Bellan and published by Kluwer Law International B.V.. This book was released on 2010-09-03 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book’s analysis: interpretation and qualification under international tax law; and Brazil’s income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals’ income in double taxation treaties? Is this “system” for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will quickly find this work instructive, insightful and thought-provoking.

Download or read book Catalog written by University of Texas. Library. Latin American Collection and published by . This book was released on 1969 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The National union catalog 1968 1972 written by and published by . This book was released on 1973 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book National Union Catalog written by and published by . This book was released on 1968 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.

Download or read book Governance and Risk Management in Taxation written by Arnaldo Marques de Oliveira Neto and published by Springer. This book was released on 2016-10-13 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides insights into identifying and dealing with possible corporate tax risks. It also elaborates on how enterprises can avoid possible issuance of notices of violation, fines and default interest, and ensure reduced tax responsibility of enterprises and their administrators when dealing with tax issues, thereby bringing about increased efficiency and productivity.Conducted in collaboration with the Brazilian Enterprises Group of Advertising and Publicity Services, it also includes managerial information resources and procedures for tax risks that enterprises may encounter. Additionally, it presents findings that allow the academic community and enterprises (not only advertising and publicity services) alike to benefit from the results derived from the Model of Corporate Risk Management (GRCorp) and the Specific Model of Tax Risk Management (GRTrib) frameworks developed by the author. The book serves as a valuable resource for academic researchers and practitioners in businesses.

Download or read book Antitrust Law in Brazil written by Eduardo Molan Gaban and published by Kluwer Law International B.V.. This book was released on 2011-12-05 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book highlights the case of Brazil, a major economic player among developing countries. In seventeen years of enforcing the Brazilian Antitrust Law, Brazil’s Administrative Council for Economic Defence (CADE) has achieved outstanding results and has been recognized as the most effective antitrust enforcement agency in the developing world. This book is the first to describe and analyse the workings and case law of the CADE, emphasizing the agency’s fundamental methodology and focusing on the contributory roles of such factors as the following: mechanisms and procedures of enforcement of the Antitrust Law in Brazil; methodologies (tests) used for antitrust assessment (for merger and conduct controls); evaluation of barriers to entry and rivalry in analysed markets; assessment of proof and circumstantial evidence within CADE case law and court decisions; examination of rational justifications for practices under investigation; legality of exchange of information; leniency agreements; cease and desist agreements; cultural issues and modifications; civil and criminal enforcement; private damages considerations; and the role of international and regional competition law regimes (OECD, UNCTAD, WTO, ICN, Mercosur). The book’s consolidated research on Brazil’s cartel investigations clearly describes the main defence theories and the courts’ decisions. The authors also explore the relationship of Brazil’s antitrust law to the country’s public policies in the areas of consumer rights, public procurement, and measures against corruption, with special emphasis on the synergies arising from antitrust law and consumer protection. It is worth noting that the studies carried out in this book discussed Law No. 8884/94 (Brazilian Antitrust Law) and the New Brazilian Antitrust Law, which was passed on 5 October 2011 and which will be enforced in 2012. With its unique synthesis of constitutional law, comparative antitrust law, and CADE’s case law, this book will be welcomed by competition lawyers and other parties interested in methods and procedures used in merger and conduct control, and especially in anti-cartel enforcement, in developing countries.

Download or read book Library of Congress Catalogs written by Library of Congress and published by . This book was released on 1976 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The National Union Catalogs 1963 written by and published by . This book was released on 1964 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Handbook for the Foreign Investor in Brazil written by São Paulo (Brazil : State). Secretaria de Economia e Planejamento. Coordenadoria de Ação Regional and published by . This book was released on 1975 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The National Union Catalog written by and published by . This book was released on 1961 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bibliographic Guide to Latin American Studies written by and published by . This book was released on 1988 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Handbook for the Foreign Investor in Brazil written by São Paulo (Brazil : State). Secretaria de Economia e Planejamento and published by . This book was released on 1977 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book New Latin American Books written by and published by . This book was released on 1968 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.

Download or read book The National Union Catalog Pre 1956 Imprints written by Library of Congress and published by . This book was released on 1973 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monetary Indexation in Brazil written by Gilberto de Ulhôa Canto and published by . This book was released on 1983 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of papers dealing with monetary correction, accounting principles, and indexation in the Brazilian law and tax system.

Download or read book Catalog of the Latin American Collection written by University of Texas at Austin. Library. Latin American Collection and published by . This book was released on 1969 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt: