International Tax Law
Mostrando 25-36 de 39 artigos, teses e dissertações.
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25. Preço de transferência no Brasil e os impactos nas demonstrações financeiras
Until the end of 1.996, the Brazilian legislation did not regulate the transactions of importation and exportation related to companies from overseas. However, with the law number 9.430/96, January 1st, 1.997, the legislation for tax return regulated for the first time the issue about the cost for international transferring of goods, services, rights and int
Publicado em: 2008
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26. The impact of the simple in the market of work of the north-eastern industrial sector of Brazil / O impacto do simples no mercado de trabalho do setor industrial no nordeste do Brasil
This work analyses the effects of the Simples tax system on the demand for jobs in the companies of the Northeast of Brazil. The analyzed dates were from RAIS from the years 1985-2005. The first chapter emphasizes the discussion about the MPEs relating the historical evolution of the firms, characters of the businessmen and the international experience of th
Publicado em: 2008
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27. Tributação das entidades de prática desportiva e dos atletas da modalidade futebol profissional
The law is always regulating the human conducts. And it is not different in what concerns the activities related to the sport. Therefore, it is not for another reason, that today we have a strong movement towards the study of the rules which discipline the sport. The sport is an extremely profitable activity in our contemporary world. Every year, amazing amo
Publicado em: 2008
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28. Acoplamento do direito internacional tributário ao direito interno
This paper aims at analysing the relationship through which is established a liaison of the international tax law (in means of treaties) with the Brazilian law arrangement, comparing it to the approach given by the doctrine to this matter. This paper aims, as well, at identifying and describing the way through which the laws created in ensemble by States are
Publicado em: 2007
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29. 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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30. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária
As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60s. Among its experiences, MERCOSUL is the one with the most ad
Publicado em: 2007
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31. A recepção dos tratados internacionais em matéria tributária pelo ordenamento jurídico brasileiro
A presente dissertação objetiva analisar a forma de recepção dos tratados internacionais em matéria tributária pelo ordenamento jurídico brasileiro. Para isso, é fundamental verificar a relação entre o direito internacional e o direito interno, por meio da análise das teorias monista e dualista. Apresenta-se o Direito Tributário Internacional com
Publicado em: 2007
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32. Desenvolvimento sustentável e tributação: o papel do tributo ambiental no Brasil
The main purpose of this mastersthesis is to investigate the role of the sustainable development principle in Brazilian Environmental Tax Law. Sustainable development is not merely a slogan, as many people think. In fact, its main outlines are contained both in International Law (Declaration of the United Nations Conference on Environment and Development ECO
Publicado em: 2007
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33. A concessÃo de isenÃÃes de tributos estaduais, distritais e municipais por meio de tratados internacionais
The present study has for object the analysis of the question concerning to the concession of exemptions taxes by international treaties, especially involving tributes of the States, Federal District and Municipalities. Brazil adopts the federative form and it results consequences related to the tax competences and the treaty making capacity. The treaties ca
Publicado em: 2006
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34. 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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35. Cobrança de água : uma nova fiscalidade? : os (des)caminhos da tributação ambiental
We initiate by making a brief summary concerning the importance of water resources and its multiple uses, informing of the environmental crisis. Afterwards the international and national Statutes about water resources are situated historically. A new view of the Constitutional Law in the competency aspect is proposed in the water resource field. It is define
Publicado em: 2006
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36. TAX POLICY AS A MEAN OF ATMOSPHERIC AIR PRESERVATION IN GOIÁS / POLÍTICA FISCAL COMO INSTRUMENTO DE PRESERVAÇÃO DO AMBIENTE ATMOSFÉRICO URBANO PARA O ESTADO DE GOÍÁS: O CASO DE GOIÂNIA
Develops the creation of a Vehicle Ecological Tax VET in the State of Goiás Brazil as a mean of atmospheric air preservation on the state (Goiás-Brazil), from cases research in the city of Goiânia (Goiás Capital). It will be a tax hypothesis to develop the In Use Vehicle Inspection and Maintenance Program I/M that will reach all the state territory. The
Publicado em: 2006