Skip to main content
Fachgebiete
Automobil + Motoren Bauwesen + Immobilien Business IT + Informatik Elektrotechnik + Elektronik Energie + Nachhaltigkeit Finance + Banking Management + Führung Marketing + Vertrieb Maschinenbau + Werkstoffe Versicherung + Risiko
DE
EN
Bücher
Zeitschriften
Themenseiten
Organisationspsychologie Projektmanagement Marketing Smart Manufacturing
Weitere Formate
Podcasts Webinare Technik Webinare Wirtschaft Kongresse Veranstaltungskalender Awards
Jetzt Einzelzugang starten
Zugang für Unternehmen
Referenzkunden
SLX-Digitalkonferenz: Zukunftswerkstatt 2024

Mehr Umsatz mit Top-Kontakten

Am 7. Mai erfahren Sie, wie Vertriebsteams Leadgenerierung, Leadnurturing und Leadstrategien effizient steuern können.
Erweiterte Suche
Anmelden
nach oben
Erschienen in:
Introduction Kapitel lesen Erstes Kapitel lesen

2017 | OriginalPaper | Buchkapitel

3. The Main Corporate Taxes of the STN

verfasst von : Arnaldo Marques de Oliveira Neto

Erschienen in: Governance and Risk Management in Taxation

Verlag: Springer Singapore

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

This chapter is intended to provide an overview of the main corporate taxes in force in the Brazilian Tax System (STN): IRPJ, CSLL, PIS, COFINS, IPI, I.I., I.E., ICMS, and ISS.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Jetzt informieren
Vorheriges Kapitel The Complexity, Dynamism, and Technological Sophistication of the National Tax System (STN)
Nächstes Kapitel The Extent of the Tax Responsibility of the Enterprise to Its Owners and Administrators
Fußnoten
1
This topic was written based on the following legal framework: Complementary Law No. 125/07; Complementary Law No. 124/07; Law No. 12973/14; Law No. 12766/12; Law No. 12715/12; Law No. 12249/10; Law No. 9430/96; Provisional Measure No. 2158/01; Decree No. 4213/07; Decree No. 4212/07; Decree No. 3000/99 (RIR/99)—Brazilian IRPJ Code; Resolution No. 20/10; Ordinance (Portaria) No. 427/13; Ordinance No. 2091-A/07; IN RFB No. 1515/14; and IN RFB No. 1154/11.
 
2
The Corporate Income Tax Return (DIPJ) was replaced by the Digital Tax Accounting Bookkeeping Model (ECF) of the SPED for taxable events occurred from January 1, 2014, onward.
 
3
This rule must be jointly considered with the Law No. 12249/10 that creates Thin Capitalization Rules (TCR) and, consequently, same restrictions on the tax deductibility of interest paid to a foreign-related party.
 
4
This topic was written based on the following legal framework: Complementary Law No. 70/91; Complementary Law No. 07/70; Law No. 12973/14; Law No. 10865/04; Law No. 10833/03; Law No. 10637/02; Law No. 10548/02; Law No. 10147/00; Law No. 9718/98; Ordinance (Portaria) No. 348/10; and IN RFB No. 1060/10.
 
5
This topic was written based on the following legal framework: Law No. 8248/91; Law No. 8191/91; Decree No. 7212/10 (IPI Code); Decree No. 6405/08; Decree No. 5906/06; and Decree No. 97409/88.
 
6
Value Added Tax.
 
7
This topic was written based on the following legal framework: Law No. 11727/08; Law No. 9716/98; Law No. 5172/66 (CTN); and Decree-Law No. 1578/77.
 
8
This topic was written based on the following legal framework: Complementary Law No. 87/96; Complementary Law No. 24/75; Senate Resolution No. 13/12; ICMS Agreement (Convênio ICMS) No. 123/12; ICMS Adjustment (Ajuste SINIEF) No. 20/12; and ICMS Adjustment (Ajuste SINIEF) No. 19/12.
 
9
This topic was written based on the following legal framework: Complementary Law No. 116/03.
 
10
This topic was written based on the following legal framework: Complementary Law No. 116/03; Complementary Law No. 87/96; Law No. 12865/13; Law No. 12715/12; Law No. 11452/07; Law No. 10865/04; Law No. 10332/01; Law No. 10168/00; Law No. 8383/91; Law No. 4506/64; Decree No. 7212/10 (IPI Code); Decree No. 6306/07—Brazilian IOF Code; Decree No. 3000/99 (RIR/99)—Brazilian IRPJ Code; and, IN RFB No. 1455/14.
 
Metadaten
Titel
The Main Corporate Taxes of the STN
verfasst von
Arnaldo Marques de Oliveira Neto
Copyright-Jahr
2017
Verlag
Springer Singapore
Buch
Governance and Risk Management in Taxation

Print ISBN: 978-981-10-2295-1

Electronic ISBN: 978-981-10-2297-5

Copyright-Jahr: 2017

DOI
https://doi.org/10.1007/978-981-10-2297-5_3