Cooperation In Tax
Mostrando 1-12 de 19 artigos, teses e dissertações.
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1. Compliance fiscal e regulação fiscal cooperativa
Resumo A partir da análise crítica do contexto atual e da utilização do método dedutivo fundado em pesquisa bibliográfica, objetiva-se, neste artigo, trazer à discussão algumas deficiências da política fiscal adotada e também a necessidade de mudanças no sistema tributário, com enfoque para as possibilidades advindas da atuação estatal regulad
Rev. direito GV. Publicado em: 02/05/2019
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2. As trocas de informação fiscais entre Estados estrangeiros na prevenção e combate à lavagem de dinheiro
O presente estudo consiste na análise acerca da questão da troca de informações entre Estados estrangeiros à luz do princípio da transparência, em função do aumento da criminalidade organizada transnacional, facilitada pelo avanço da tecnologia decorrente da globalização. A troca de informações em matéria fiscal, com base no artigo 26 da Conve
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 19/12/2011
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3. As trocas de informações na experiência convencional tributária internacional e o sigilo bancário no Brasil
Text that analyzes brazilian position towards the necessity of international tax cooperation, as a result of the increasing illegal acts for minimizing taxation, which has been facilitated by technological advances brought by globalization. Verified the lack of effectiveness in States unilateral activity and the limitation of its domestic laws for solving th
Publicado em: 2010
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4. Acordos internacionais de cooperação administrativa como mecanismos de combate à evasão fiscal
This paper aims to analyze the importance of international administrative cooperation as a mechanism to combat tax avoidance and tax evasion intemational, with emphasis on exchange of information. From the tax effects of globalization, develops the intemational tax planning develops the intemational tax planning as technique of tax economy. With the identifi
Publicado em: 2010
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5. A model to management enterprises cooperative networks : the case of junior enterprises / Um modelo de gestão para redes de cooperação : um estudo de caso em empresas juniores
The use of the cooperative work in the Núcleo, was chosen because it could potentially have a positive impact in the development and competitiveness of a companies network. The choice to help the Nucleo was made because the significant row that the "juniors enterprises" has in disseminating low cost technology in Campinas, as the university supplies resourc
Publicado em: 2009
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6. O princípio da praticidade e a privatização da gestão tributária / The principle of practicality and the privatization of the tributary management
In recent years there are important changes in the relationship State-Taxpayer, and must recognize that some are positive (improvement of the mechanisms of tributary inspection), although aim to curb the circumvention of financial resources which the State is entitled, while others are extremely harmful to the business survival, context which outlines the ph
Publicado em: 2009
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7. Controle fiscal dos preços de transferência
This work discusses a subject that has increasingly been focused on in Brazilian and foreign legal scholarship due to its relevance to international tax law and the increasingly problematic subject of transfer pricing controls. One of the main purposes of this work and that which, to a certain extent, inspired it, consists in collaborating in the evolution o
Publicado em: 2007
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8. A troca de informaÃÃes e a reduÃÃo da evasÃo e da elisÃo tributÃria internacional
This paperâs objective is to analyze existing methods under public international law to forge stronger tax cooperation among states, in light of the fact that globalization has provided all persons with the choice of where to operate and have their activities taxed. Aggressive tax planning has allowed taxpayers to take advantage of mechanisms to reduce thei
Publicado em: 2006
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9. IsenÃÃo tributÃria: crise de paradigma do federalismo fiscal cooperativo / Tax Exemptions: crisis of the cooperative fiscal federalism paradigm
In the process of State formatting, it becomes valuable the question about power centralization / decentralization, characterizing the federalism by the unit-diversity. Its most current composition extols an harmonic and cooperative coexistence among the federated members in the search of the own federationâs interests. Moreover, itâs from the federalismâ
Publicado em: 2006
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10. Estratégias para a superação de problemas locais à Vila do Abraão e sua relação com o desenvolvimento sustentável do turismo
This study evaluates how the interaction among organizations located in Vila do Abraão, in Ilha Grande, Rio de Janeiro State, has contributed to the sustainability of this locality. An analysis of the island¿s local problems showed that firms informality and solid waste management practices were bringing damaging consequences to the island, and that this
Publicado em: 2005
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11. Direito tributário internacional: rendimentos de salário e aposentadoria nos acordos de bitributação
Double taxation conventions (ar simply, tax treaties) are intemational agreements signedwith the purpose of avoiding or mitigating the undesirable phenomenon of intemational double taxation of income. Looking forward to facilitate the negotiation and conclusion of such bilateral measures, the Organization for Economic Cooperation and Development has drafted
Publicado em: 2004
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12. A new regulatory element that augments the Tax-dependent enhancer of human T-cell leukemia virus type 1 and cloning of cDNAs encoding its binding proteins.
The Tax protein of human T-cell leukemia virus type 1 (HTLV-1) trans activates the 21-bp enhancer of HTLV-1. A sequence of more than two copies of the 21-bp enhancer is efficiently activated by Tax, but one copy is not activated extensively. Another sequence (TRE-2, positions -163 to -117) adjacent to the 21-bp enhancer in the long terminal repeat of HTLV-1