The taxation of debt forgiveness (part 1)
Requirements and case law
Dicas sobre questões tributárias enfrentadas pelas empresas no dia a dia.
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
PIS/Cofins and the concept of input
Como os Temas STJ 779 e 780 afetaram o conceito de insumo e os reflexos deste julgamento na jurisprudência do CARF.
The taxation of stock options
A disputa entre Fisco e contribuintes parece ter chegado ao fim.
The taxation of capital gains of non-residents in Brazil
Responsável pelo recolhimento e principais normas aplicáveis de apuração
The taxation of cost-sharing agreements
Rateio de despesas comuns entre empresas do grupo, exigências e tratamento fiscal do reembolso
The taxation of the conversion of a foreign loan into share capital
Incidência de IOF, de IRRF e tratamento dos juros capitalizados, bem como dos juros perdoados
