Sociedade em conta de participação:
teste de post para artigos
Fábio atua desde 1995 na área tributária, com passagens por escritórios de renome em Direito Tributário no Brasil e no exterior. Forte atuação em temas de consultoria tributária, reorganizações societárias, estruturação de investimentos estrangeiros e de investimentos brasileiros no exterior, preços de transferência e contencioso administrativo. Possui sólidos conhecimentos na área societária e contábil. Atuou como Conselheiro Titular da 2ª Seção de Julgamento do Conselho Administrativo de Recursos Fiscais (CARF).
ITCMD
controversies and verification
Tax compensation
application and limits
The pre-execution exception
concept and practical application
Exempting exports of services
Requirements and case law
The taxation of debt forgiveness (part 1)
Requirements and case law
The taxation of holding companies
Requirements and case law
The general export tax regime
Scope and requirements of immunities
Exclusion of ICMS from the PIS/Cofins base
Reflections of debt recovery
Disproportionate distribution of dividends
Requirements and case law
Interest on equity
Operation and main controversies
The taxation of business consortia
Specificities in tax treatment
The taxation of exchange rate variations
Diferenças entre os regimes contábil e fiscal e especificidades na apuração dos tributos federais
The taxation of industrialization to order
Conflito de competência entre ICMS e ISS; tratamento da jurisprudência
The taxation of tax debt recovered through legal action
RFB's view and case law
The tax liability of partners for company tax debts
Case law treatment
The federal tax consultation
Tax treatment, controversies and case law
General aspects of social security contributions
Tax treatment of different labor charges
The taxation of barter transactions
Tax treatment, controversies and case law
The taxation of back-to-back operations
Concept, tax treatment and case law
