Tax Treatment
Mostrando 13-24 de 69 artigos, teses e dissertações.
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13. A relevância do planejamento tributário em empresas prestadoras de serviço / The relevance of tributary planning for business service providers
O planejamento tributário é um tema debatido com frequência nos últimos tempos em meio à crescente competitividade entre as empresas inseridas em nosso contexto globalizado atual. Neste artigo, serão abordados os diversos aspectos referentes ao planejamento tributário, bem como o elemento de maior relevância, o tributo. Através da pesquisa bibliogr�
Publicado em: 2010
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14. O princípio do não confisco no direito tributário
The present study seeks to investigate selected tax principles with special focus on non-confiscation principle from a historic perspective and through analyses based on the views held by theoreticians specializing in Brazilian positive law theory, particularly regarding the Federal Constitution and complementary laws. The principle of non-confiscation shall
Publicado em: 2010
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15. Comparação dos processos de eletrodeposição de íons cobre usando reatores de leito fluidizado e leito de jorro
In this work was studied the process of removal of ions has covered simulated effluent gifts in watery having used electrochemical reactor of fluidized stream bed and of stream bed of I gush out whose porous cathodes were composites for conducting copper particles. Applying an factorial planning Box-Behnken the effect of the electric chain had been studied,
Publicado em: 2010
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16. Tratamento de esgoto sanitário em sistemas alagados construídos utilizando Typha angustifolia e Phragmites australis / Sanitary sewer treatment in constructed wetlands system using Typha angustifolia and Phragmites australis
This study aimed to assess the efficiency of two vegetal species in the treatment of the sanitary sewer, in constructed wetlands system. Specifically, it aimed to evaluate the efficiency of the species Typha angustifolia (narrow-leaf cattail) and Phragmites australis (common reed), in their possible combinations, in the treatment of the sanitary sewer, in a
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 28/08/2009
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17. Descrição espermática do sêmen de rã-pimenta (Leptodactylus labyrinthicus) / Description of semen of sperm-pepper frog (Leptodactylus labyrinthicus)
This study was developed at Ranário Experimental in Universidade Federal de Viçosa, Viçosa (MG) from April 6th, 2009 to June 7th, 2009, and aimed to assess the seminal characteristics and analyze the morphology of semen and sperm peppermint frog (Leptodactylus labyrinthicus). We collected eight male rã-pimenta, suitable for reproduction, in Viçosa, Caju
Publicado em: 2009
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18. Avaliação de dois clones de Escherichia coli recombinante quanto ao crescimento e expressão de antígenos de Leishmania chagasi (kmp11 e P36)
Visceral leishmaniosis caused by Leishmania chagasi, also known as calazar, presented, in the period from 1990 to 2005, tax of incidence in Brazil varying between 1 and 3 cases for 100 000 inhabitants. The Northeast region that up to the year of 2000 contributed with almost 90% of the registered cases is reducing his participation in the current decade, reac
Publicado em: 2009
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19. The relevance of accounting approach in measuring the corporate tax burden / A relevância da abordagem contábil na mensuração da carga tributária das empresas
The interest in the companieseffective tax burden as well as its measurement is more and more greater, mainly due to the fact the international mobility of capital and labor has been growing, as a result of the globalization constant progress. This study aims at verifying if there are significant disagreements between the tax approach and the accounting appr
Publicado em: 2008
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20. A incidência das contribuições ao programa de integração social e ao financiamento da seguridade social sobre os juros sobre capital próprio
This dissertation analyses the tax burden of two Social Contributions (PIS and Cofins) on the Interest on Net Worth (JCP) payment to shareholders. Moreover, this work studies the legal nature of dividends and JCP. It is also analysed the possibility to pay the minimum dividends through the payment of JCP is accordence with the law in force. Moreover, the tax
Publicado em: 2008
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21. A análise econômica do direito e a repetição do indébito tributário
The objective of this paper is the treatment of the Economical Analysis of the Law and the application of its conclusions to the Tax Law, especially to the subject of the repetition of the undue tax. The movement that is known as Law and Economics had origin with the papers "The Nature of the Firm" and "The Problem of Social", by R. Coase, main exponent of t
Publicado em: 2008
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22. Imposto sobre a renda e resultados positivos de controladas e coligadas no exterior
This paper aims at analyzing the effectiveness of the current normative system which determines the inclusion of amounts related to profits gained abroad by controlled or colligated corporations in the calculation basis of the Brazilian income tax. For this purpose, it is created an interpretative proposal which considers the Law to be a text, and enforces t
Publicado em: 2008
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23. The tax exoneration of the ICMS: an analysis from the Complementary law 87/96 / Desoneração tributária do ICMS: uma abordagem da Lei Complementar 87/96
The changes in the tax legislation, in special those originated from intergovernmental accordance and implemented by the Constitution 1988, culminated into strengthening of the autonomy in the states and counties. In the case of the states as prosecuting the tax reforms initiated in the 60-ies and already foreseen in the Constitution 1967, the treatment give
Publicado em: 2008
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24. Segmentação da base de arrecadação de IPTU em Juiz de Fora através de análise estatística multivariada
The City Hall of Juiz de Fora had its Project of new property registration approved by the National Program of Support to the Administrative and Fiscal Management of the Brazilian Cities (PNAFM). This new registration is one of the necessary actions to Property Registration for the future implantation of Multiple Purposes Registration. A statistical treatmen
Publicado em: 2008