Post by xyz3500 on Feb 22, 2024 5:46:09 GMT
The transfer of assets and rights for capital payment, in a value greater than that contained in the Annual Adjustment Declaration, is subject to Income Tax (IR). The understanding was signed by the 1st Ordinary Panel of the 2nd Chamber of the 2nd Section of the Administrative Council for Tax Appeals (Carf). Disclosure Income tax applies to the transfer of assets and rights to pay in capital, says Carf The understanding of the rapporteur, advisor Rodrigo Monteiro Loureiro Amorim, prevailed. He understood that the individual who, as a capital payment, transfers assets and rights to legal entities for a value higher than that recorded in the Annual Adjustment Declaration is subject to the incidence of IR on the difference between the value attributed to the payment and the value contained in the declaration for the respective assets and rights.
This is because, at the time of payment through the delivery of shares, based on their updated market value, there is the effective realization of the capital, with the settlement of the obligation assumed by the shareholders, and the capital gain must be taxed as provided in the article, he said. For the rapporteur, in this case, the corporate reorganization carried out by Israel Mobile Number List the taxpayer caused a large increase in his declared assets.Deirdre McCloskey, professor of Economics at the University of Chicago, constantly resorts to Adam Smith's thinking to talk about what has come to be called humonomics . In these few lines, in a generic way, I think I have already managed to make the point that economics is not, per se, a science of cold numbers. With this demystification, we can recognize Economic Science as a fundamental tool for analyzing legal norms.
Mainly, considering that several dismal science concepts are in the Economic Freedom Law. Call me naive, but I don't believe in an academic hierarchy between Law and Economics. In reality, I firmly believe that they are related and complementary sciences that interact, allowing us to seek the best results for society. Despite the initial academic friction, I believe that the Law of Economic Freedom — with a little good will — could intensify the knowledge bridges of Law & Economics in Brazil.How can we modulate this behavior that already exists in other areas of the Law market, observing the characteristics of legal work? Bruno Strunz — There is no silver bullet, no ready-made cake recipe. Each office should have a very clear positioning that involves managing choices. But I like a mantra that is in the book, which is “regularity before creativity.
This is because, at the time of payment through the delivery of shares, based on their updated market value, there is the effective realization of the capital, with the settlement of the obligation assumed by the shareholders, and the capital gain must be taxed as provided in the article, he said. For the rapporteur, in this case, the corporate reorganization carried out by Israel Mobile Number List the taxpayer caused a large increase in his declared assets.Deirdre McCloskey, professor of Economics at the University of Chicago, constantly resorts to Adam Smith's thinking to talk about what has come to be called humonomics . In these few lines, in a generic way, I think I have already managed to make the point that economics is not, per se, a science of cold numbers. With this demystification, we can recognize Economic Science as a fundamental tool for analyzing legal norms.
Mainly, considering that several dismal science concepts are in the Economic Freedom Law. Call me naive, but I don't believe in an academic hierarchy between Law and Economics. In reality, I firmly believe that they are related and complementary sciences that interact, allowing us to seek the best results for society. Despite the initial academic friction, I believe that the Law of Economic Freedom — with a little good will — could intensify the knowledge bridges of Law & Economics in Brazil.How can we modulate this behavior that already exists in other areas of the Law market, observing the characteristics of legal work? Bruno Strunz — There is no silver bullet, no ready-made cake recipe. Each office should have a very clear positioning that involves managing choices. But I like a mantra that is in the book, which is “regularity before creativity.