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 Race and Regionalism in the Politics of Taxation in Brazil and South Africa written by Evan S. Lieberman and published by Cambridge University Press. This book was released on 2003-09 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Table of contents
Download or read book Taxation in Brazil written by Henry J. Gumpel and published by . This book was released on 1957 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Convention with Brazil written by United States. President (1963-1969 : Johnson) and published by . This book was released on 1967 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Brazilian Taxes written by Arnaud Bleuez and published by . This book was released on 2021-06-06 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Brazil with its tremendous economic potential is also a complex country where doing business can prove to be difficult. In 2021, Brazil is ranked by the IMF at the 124th position (out of a total of 189 countries) on "Ease of doing business". The assessment for taxes is even worse: 184th position. Brazilian taxes are among the world's trickiest. Due to four main reasons: The organization is complex. It's a Federal Republic; outside Brasilia (Federal District), there are 26 Federal States, and each of these States have thousands of Municipalities. They all have strong taxation powers. As a result of the very large number of players in this matter, there are countless exceptions and many litigations (among other things, as States compete with each other to maximize budget income; and so do Municipalities). Rules, methods of calculation, and above all tax rates are constantly changing. The Brazilian industrial lobby (among its members are many international automobile manufacturers with plants on Brazilian territory), the exchange rate of the Brazilian currency against the USD, the growth of the economy, and many other indicators are the reasons for constant changes in taxation. The Brazilian government has a protectionist policy. Taxes on imports can be very high; and on top of that, administrative procedures and the calculation of these taxes are exceptionally tricky. Brazilian Taxes: what you need to know is a book outlining accounting principles and the main taxes in force in Brazil. It's not about the Tax Code, it's about the application of the Tax Code in operational management. You have choices to make; this book tells you which ones and how to make the best one, among other issues with respect to selecting your tax regime (Corporate Tax). It contains numerical examples, accounting entries and cases of tax optimization. You will also find a good deal of information, some macroeconomic elements, but mainly practical techniques such as tax calculation methods, for federal, state or local taxes, or information about employer costs and Social Security contribution.
Download or read book Race and Regionalism in the Politics of Taxation in Brazil and South Africa written by Evan S. Lieberman and published by Cambridge University Press. This book was released on 2003-09-01 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nationally-specific definitions of citizenship proved decisive for the development of the Tax State in Brazil and South Africa in the twentieth century. Although both countries had been divided along racial and regional lines in the late nineteenth century, watershed constitutions addressed these political problems in very different ways. South Africa's institutionalized white supremacy created a level of political solidarity that contributed to the development of a highly progressive and efficient tax system. In Brazil, federalism and official non-racialism proved more divisive, making the enactment and collection of progressive taxes much more difficult. The legacy of these divergent state-building processes remains evident at the beginning of the twenty-first century. Lieberman extends this analysis to a wider group of country cases and finds similar patterns and causal relationships between the politics of race, region, and taxation. The findings are based on field research, large-scale national surveys, macroeconomic data, and various archival sources.
Download or read book A Brief Comparison Between Brazilian and American Tax Systems written by Alessandra Norat Mousinho and published by Editora Dialética. This book was released on 2021-03-16 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Na sociedade atual, em que temos muitos brasileiros investindo, trabalhando e residindo nos Estados Unidos, faz-se necessário compreender melhor o sistema tributário no Brasil e nos Estados Unidos, suas diferenças e semelhanças, bem como analisar mais profundamente como se dá a tributação de renda, especificamente de dividendos e ganho de capital. Este livro tem o objetivo de explicar ao leitor como funciona a tributação nos dois países de uma forma geral, aprofundando o tema na tributação de dividendos e ganho de capital.
Download or read book Individuals Income Under Double Taxation Conventions written by Daniel Vitor Bellan and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy.
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 Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Download or read book Brazil Tax Law and Business Briefing 2005 written by Amanda Johnson and published by WorldTrade Executive, Inc.. This book was released on 2005 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This reference source provides guidance on tax and legal issues investors should consider when evaluating a possible company acquisition, starting a business, or entering into a joint venture or strategic alliance in Brazil.
Download or read book Brazilian Taxes for Legal Entities What You Need to Know written by Arnaud Bleuez and published by Independently Published. This book was released on 2019-02-16 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2019, Brazil was ranked by the IMF at the 109th position (out of a total of 190 countries) on "Ease of doing business." The assessment on taxes is even worse: 184th 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 Cross Border Taxation of Permanent Establishments written by Andreas Waltrich and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE defi¬nition and the allocation of profi¬ts between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specifi¬c source taxation rules, focusing on possible tax system changes and offering reform proposals. Emphasizing the taxable implications of the various rules upon country-speci¬fic PE concepts, the author’s treatment covers such issues and topics as the following: – the PE de¬finition of the OECD MC and from the perspective of selected countries; – allocation of business pro¬fits under the Authorised OECD Approach (AOA); – avoidance of PE status; – implementation of a service PE proposal; – construction site PEs established by subcontractors; – existence of an agency PE; and – the OECD project on Base Erosion and Profi¬t Shifting (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualifi¬cation conflicts, thus reinforcing his detailed discussion of source taxation rules of business profi¬ts and relevant case law in Germany, the United States, and the BRIC states. There is also a checklist detailing how companies can avoid unintentionally setting up a PE. The author’s deeply informed proposals provide much-needed guiding tax criteria and open the way to greater feasibility and transparency in PE taxation. Because the defi¬nition of PEs has enlarged and the treatment of profi¬t allocation has become more complex, the clari¬fication of the PE concept presented in this book is of inestimable importance for lawyers, of¬ficials, policymakers, and academics concerned with international business taxation in any jurisdiction.
Download or read book Building Tax Culture Compliance and Citizenship A Global Source Book on Taxpayer Education Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Download or read book The Taxation of Foreign Investment in Brazil written by Alberto Xavier and published by Springer. This book was released on 1980-02-29 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph providing a general view of foreign investment in Brazil. The taxation of branches and representatives of foreign companies doing business in Brazil and the taxation of dividends, interest and royalties and double taxation treaties are considered.
Download or read book Taxation in Brazil written by Harvard University. Harvard Law School and published by . This book was released on 1957 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Introduction to Brazilian Law written by Fabiano Deffenti and published by Kluwer Law International B.V.. This book was released on 2016-11-15 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an updated edition of the only full-scale book in English on the law of a country that in recent years has emerged as a leading player on the world’s stage. Brazil’s markets have flourished as courts, legislators and a sophisticated legal elite have continuously adapted foreign rules to the country’s realities, giving Brazil a formidable edge in attracting foreign investors. Sixteen notable Brazilian authorities describe and analyse the laws, regulations and jurisprudence in all the major fields of legal practice and administration, paying detailed attention to such elements as the following: - the multiple interwoven sources of Brazilian law; - administrative agencies and procedures; - Brazil’s unique ‘social function of contracts’ principle; - corporate and related structures; - the new Brazilian civil procedure code and arbitration rules; - constitutional principles and judicial review; - fiduciary transfers and insolvency issues; - complex rules of criminal procedure; - mandatory succession rules; - labour law compliance; - private international law; and - taxation. Each chapter is followed by an up-to-date reference list of works both in English and in Portuguese. This book provides practitioners with information more than sufficient to navigate through any area of Brazilian law. Lawyers and scholars will find here an overview that will continue to be useful as a resource in facing and overcoming the challenges inherent in engaging with Brazil’s economy and legal realities.
