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Author : Ricardo Lobo Torres
Publisher :
ISBN 13 : 9788571471399
Total Pages : 5 pages
Book Rating : 4.4/5 (713 download)
Download or read book Tratado de direito constitucional, financiero e tributário written by Ricardo Lobo Torres and published by . This book was released on 1999 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ricardo Lobo Torres
Publisher :
ISBN 13 : 9788571477384
Total Pages : 668 pages
Book Rating : 4.4/5 (773 download)
Download or read book Tratado de direito constitucional financeiro e tributário: Constituição financeira, sistema tributário e estado fiscal written by Ricardo Lobo Torres and published by . This book was released on 1999 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este livro apresenta alguns aspectos das limitações constitucionais ao poder de tributar. Discute o problema da proteção da liberdade fiscal sintetizada nas imunidades a tributos e a impostos que encontram nos direitos humanos o seu fundamento ético e jurídico. Dedica ainda a obra alguns capítulos ao tema da isonomia que aparece, na Constituição de 1988, sob a forma de proibição de desigualdade, isto é, arbitrariedade, excesso ou desproporção que tornam odiosos os privilégios e as discriminações fiscais.
Author : Ricardo Lobo Torres
Publisher :
ISBN 13 : 9788571471924
Total Pages : 503 pages
Book Rating : 4.4/5 (719 download)
Download or read book Tratado de direito constitucional financeiro e tributário written by Ricardo Lobo Torres and published by . This book was released on 2000 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt: O orçamento, do ponto de vista jurídico, deixa de ser apenas o instrumento de previsão da receita e de autorização dos gastos públicos em um sistema financeiro aberto para os empréstimos. É, sobretudo, o documento de qualificação dos valores éticos, a con
Author : Ricardo Lobo Torres
Publisher :
ISBN 13 : 9788571474789
Total Pages : 5 pages
Book Rating : 4.4/5 (747 download)
Download or read book Tratado de direito constitucional financeiro e tributário: Valores e princípios constitucionais tributários written by Ricardo Lobo Torres and published by . This book was released on 1999 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este 2o volume, dedicado ao tema 'Valores e Princípios Constitucionais Tributários', compreende a problemática dos valores da liberdade fiscal, da justiça tributária, da segurança dos direitos do contribuinte e da solidariedade, que, por não se traduzirem em linguagem constitucional, se concretizam com o auxílio dos princípios de legitimação e por intermédio dos princípios vinculados da capacidade contributiva (art. 145 § 1o), legalidade (art. 150, I), irretroatividade (art. 150, III, a), anterioridade (art. 150,III, b), generalidade, universalidade e progressividade do imposto de renda (art. 153, § 2o, I), seletividade e não-acumulatividade do IPI e do ICMS (art. 153, § 3o, I e 155, § 2o, I e III) e progressividade do ISS (art. 156, § 1o), além de outros, não menos relevantes e efetivos, implícitos no texto básico; tipicidade, non olet, proibição de analogia, custo/benefício, etc.
Author : Ricardo Lobo Torres
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (17 download)
Download or read book Tratado de direito constitucional financeiro e tributário written by Ricardo Lobo Torres and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ricardo Lobo Torres
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (633 download)
Download or read book Tratado de direito constitucional financeiro e tributário written by Ricardo Lobo Torres and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sergio André Rocha
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041194290
Total Pages : 401 pages
Book Rating : 4.0/5 (411 download)
Download or read book A Multilateral Convention for Tax written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2021-11-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.
Author : Robert F. van Brederode
Publisher : Springer
ISBN 13 : 9811034656
Total Pages : 435 pages
Book Rating : 4.8/5 (11 download)
Download or read book VAT and Financial Services written by Robert F. van Brederode and published by Springer. This book was released on 2017-03-06 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
Author : Humberto Ávila
Publisher : Springer
ISBN 13 : 3319334077
Total Pages : 534 pages
Book Rating : 4.3/5 (193 download)
Download or read book Certainty in Law written by Humberto Ávila and published by Springer. This book was released on 2016-07-20 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Instead of the usual apologetic treatment found in legal doctrine, linked to the determinacy, immutability or predictability of norms, this book treats legal certainty innovatively, holistically and in depth. Using a method at once analytical and functional, Professor Ávila examines the structural elements of legal certainty, from its definition and foundations to its various dimensions, normative forces and efficacies, citing a wealth of examples from case law to support each of the theses defended. No subject is more important and topical than legal certainty. Problems relating to lack of understanding, instability and unpredictability of law intensify day by day everywhere, in civil law and common law countries alike. Normative sources are increasingly diverse in origin (national, international, community) and multiple in nature (legal, contractual, jurisprudential). They change constantly, and present increasingly frequent problems of ambiguity and vagueness that significantly hinder their comprehension. This state of affairs, which to a greater or lesser extent is true of any legal order, justifies a return to the subject of legal certainty. In this book, essential questions are answered such as: Legal certainty in what sense? Certainty of what, for whom, in whose vision and by whom? When, to what extent, and to what end? “(...) it is probably the most comprehensive and systematic study ever produced on this subject using the analytical method.” (Riccardo Guastini, Professor of Jurisprudence, University of Genoa, Italy)
Author : Michael Lang
Publisher : IBFD
ISBN 13 : 908722060X
Total Pages : 1341 pages
Book Rating : 4.0/5 (872 download)
Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Author : Gianluigi Bizioli
Publisher : IBFD
ISBN 13 : 908722110X
Total Pages : 797 pages
Book Rating : 4.0/5 (872 download)
Download or read book Tax Aspects of Fiscal Federalism written by Gianluigi Bizioli and published by IBFD. This book was released on 2011 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website
Author : Daniel Vitor Bellan
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041142398
Total Pages : 466 pages
Book Rating : 4.0/5 (411 download)
Download or read book Individuals' Income under Double Taxation Conventions: A Brazilian Approach written by Daniel Vitor Bellan and published by Kluwer Law International B.V.. This book was released on 2010-09-03 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book’s analysis: interpretation and qualification under international tax law; and Brazil’s income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals’ income in double taxation treaties? Is this “system” for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will quickly find this work instructive, insightful and thought-provoking.
Author : Sergio André Rocha
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041167080
Total Pages : 378 pages
Book Rating : 4.0/5 (411 download)
Download or read book Tax Sovereignty in the BEPS Era written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
Author : Juliane Kokott
Publisher : Bloomsbury Publishing
ISBN 13 : 1509954023
Total Pages : 648 pages
Book Rating : 4.5/5 (99 download)
Download or read book Taxpayers in International Law written by Juliane Kokott and published by Bloomsbury Publishing. This book was released on 2022-03-24 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Author : Mr.Christophe J Waerzeggers
Publisher : International Monetary Fund
ISBN 13 : 1513515829
Total Pages : 12 pages
Book Rating : 4.5/5 (135 download)
Download or read book Introducing a General Anti-Avoidance Rule (GAAR) written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2016-01-31 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
Author :
Publisher :
ISBN 13 :
Total Pages : 4 pages
Book Rating : 4.:/5 (173 download)
Download or read book Welcome to the United States written by and published by . This book was released on 2007 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Anjali Kumar
Publisher : World Bank Publications
ISBN 13 : 9780821357163
Total Pages : 698 pages
Book Rating : 4.3/5 (571 download)
Download or read book Access to Financial Services in Brazil written by Anjali Kumar and published by World Bank Publications. This book was released on 2005 with total page 698 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is an increasing awareness that access to financial services can contribute to economic growth and poverty reduction. This study focuses on the delivery of financial services in Brazil, one of the world's most important emerging financial markets. It examines different aspects of financial service provision, and explores approaches to address problems of financial exclusion. Topics discussed include: microfinance schemes; private banking; rural finance systems; institutional infrastructure; and the role of government policy.
