Download or read book Theory of Legal Principles written by Humberto Avila and published by Springer Science & Business Media. This book was released on 2007-09-26 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the distinction between principles and rules so that they can be better understood and applied. It structures the distinction between principles and rules on different foundations than those jurisprudence ordinarily employs. It also proposes a new model to explain the normative species, which includes structured weighing on the application process while encompassing substantive criteria of justice in its argument.

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 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 JUSTI A E DEMOCRACIA as novas perspectivas da hermen utica constitucional written by Renata Furtado de Barros and published by Lulu.com. This book was released on 2012-12-10 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: A ABPJD (Academia Brasileira de Produção Jurídica Discente) apresenta seu terceiro livro produzido com a colaboração de diversos profissionais da área jurídica, intitulado: "JUSTIÇA E DEMOCRACIA: as novas perspectivas da hermenêutica constitucional". Essa obra é fruto de inúmeras pesquisas dos alunos do curso de Pós-Graduação em Direito da PUC Minas, tendo contado com a colaboração de diversos docentes e discentes de outras instituições espalhadas por todo o Brasil. Com o objetivo de facilitar a leitura, a obra foi dividida em dois volumes, sendo este o primeiro volume. O que se busca a todo momento é crer em um ordenamento jurídico mais justo e democrático, para tanto, entendemos que a hermenêutica é um caminho seguro para reflexão da aplicação das normas no Estado Democrático de Direito brasileiro. Esperamos que esse livro seja uma reflexão da hermenêutica constitucional e de seu papel na manutenção de ideais mais sólidos de Justiça e Democracia. As Organizadoras.

Download or read book Certainty in Law written by Humberto Ávila and published by Springer. This book was released on 2016-07-20 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Instead of the usual apologetic treatment found in legal doctrine, linked to the determinacy, immutability or predictability of norms, this book treats legal certainty innovatively, holistically and in depth. Using a method at once analytical and functional, Professor Ávila examines the structural elements of legal certainty, from its definition and foundations to its various dimensions, normative forces and efficacies, citing a wealth of examples from case law to support each of the theses defended. No subject is more important and topical than legal certainty. Problems relating to lack of understanding, instability and unpredictability of law intensify day by day everywhere, in civil law and common law countries alike. Normative sources are increasingly diverse in origin (national, international, community) and multiple in nature (legal, contractual, jurisprudential). They change constantly, and present increasingly frequent problems of ambiguity and vagueness that significantly hinder their comprehension. This state of affairs, which to a greater or lesser extent is true of any legal order, justifies a return to the subject of legal certainty. In this book, essential questions are answered such as: Legal certainty in what sense? Certainty of what, for whom, in whose vision and by whom? When, to what extent, and to what end? “(...) it is probably the most comprehensive and systematic study ever produced on this subject using the analytical method.” (Riccardo Guastini, Professor of Jurisprudence, University of Genoa, Italy)

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 328 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.

Download or read book Law and renewable energy written by Fernando Joaquim Ferreira Maia and published by Papel da Palavra. This book was released on 2023-08-01 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discussing the right of Renewable Energies is to ensure the possibility of sustainable development, by a path different from that taken by the great central nations. Academics from China and Brazil lend themselves, through this cooperation, to the production of knowledge that serves as a basis for an adequate regulation of the matter, taking into account the international law for people’s development and the common principles of environmental protection added to the social protection and improvement of institutions plus the control of planned actions regarding the execution and implementation of this new energy matrix. Law is a language that makes it possible, in addition to esolving possible conflicts, to guide and put into practice concrete actions in the sense of expanding possibilities for the good use of renewable energies.

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 786 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Legal Political and Economic Strategies of Subsidies within the World Trade Organization written by Juliana Marteli Fais Feriato and published by Springer Nature. This book was released on with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-10 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.

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 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 782 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 1974 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Brazilian Book Magazine written by and published by . This book was released on 1991 with total page 986 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 1983 with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.

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 Churches Temples and Financial Crimes written by Fausto Martin De Sanctis and published by Springer. This book was released on 2015-03-28 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: This eye-opening volume examines ways in which religious institutions can be misused to mask illegal financial dealings, and steps law enforcement can take to combat these criminal activities. The chapters review legal rights and responsibilities of churches and the types of loopholes that can allow unscrupulous practices to flourish. This book offers local and global proposals for the study and practice of improving financial transparency for religious organizations, and assessing and curbing monetary crimes within their ranks. A sampling of criminal cases of financial wrongdoing by churches and temples spotlights the ingenuity involved in such scams as well as in the ongoing fight against them. Included in the coverage: • Religious freedom in the U.S. and Brazilian constitutional orders • Government regulation of religious organizations • Criminal investigations and cases involving financial crimes practiced by and through religious institutions • International religious activities and legal cooperation for repatriation of assets • Payments through illegal and disguised means, and the misuse of churches, temples, and charitable organizations •Proposals to improve the war against financial crimes within temples and churches Its unique subject matter and depth of information makes Churches, Temples, and Financial Crimes distinctly useful for professionals involved in efforts to curb this form of crime, particularly law enforcement personnel, prosecutors, and judges.