PLANEJAMENTO TRIBUTÁRIO E O PROPÓSITO NEGOCIAL (Tax Planning and the Business Purpose)

2021 ◽  
Author(s):  
Danielle Eugenne Migoto Ferrari Fratini
Keyword(s):  
Tax Planning ◽  
Business Purpose

scholarly journals BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

2018 ◽  
Vol 3 (3-4) ◽  
pp. 222-253
Author(s):  
Marciano Buffon ◽  
Isaías Luz da Silva
Keyword(s):  
Tax Avoidance ◽  
Comparative Law ◽  
Tax Planning ◽  
New Approach ◽  
Avoidance Condition ◽  
National Tax ◽  
General Norm ◽  
Tax Appeals ◽  
Corporate Reorganizations ◽  
Business Purpose

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business. 

scholarly journals BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

2018 ◽  
Vol 3 (3-4) ◽  
pp. 222-253
Author(s):  
Marciano Buffon ◽  
Isaías Luz da Silva
Keyword(s):  
Tax Avoidance ◽  
Comparative Law ◽  
Tax Planning ◽  
New Approach ◽  
Avoidance Condition ◽  
National Tax ◽  
General Norm ◽  
Tax Appeals ◽  
Corporate Reorganizations ◽  
Business Purpose

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business. 

scholarly journals BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

2018 ◽  
Vol 3 (3-4) ◽  
pp. 222-253
Author(s):  
Marciano Buffon ◽  
Isaías Luz da Silva
Keyword(s):  
Tax Avoidance ◽  
Comparative Law ◽  
Tax Planning ◽  
New Approach ◽  
Avoidance Condition ◽  
National Tax ◽  
General Norm ◽  
Tax Appeals ◽  
Corporate Reorganizations ◽  
Business Purpose

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business. 

scholarly journals BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

2015 ◽  
Vol 3 (3-4) ◽  
pp. 222-253
Author(s):  
Marciano Buffon ◽  
Isaías Luz da Silva
Keyword(s):  
Tax Avoidance ◽  
Comparative Law ◽  
Tax Planning ◽  
New Approach ◽  
Avoidance Condition ◽  
National Tax ◽  
General Norm ◽  
Tax Appeals ◽  
Corporate Reorganizations ◽  
Business Purpose

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business. 

Peran kepemilikan institusional, perencanaan pajak dan dewan komisaris asing terhadap nilai perusahaan

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Anita Ade Rahma ◽  
Lisa Nabawi ◽  
Ronni Andri Wijaya
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Total Sample ◽  
Tax Planning ◽  
Purposive Sampling ◽  
Institutional Leadership ◽  
Company Value

The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value

Optimal Government Responses to Tax Planning

2009 ◽  
Author(s):  
Philip A. Curry ◽  
Claire A. Hill ◽  
Francesco Parisi
Keyword(s):  
Tax Planning

Financial Constraints and the Incentive for Tax Planning

2012 ◽  
Author(s):  
Alexander S. Edwards ◽  
Casey Schwab ◽  
Terry J. Shevlin
Keyword(s):  
Financial Constraints ◽  
Tax Planning
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