المؤلفون: Daniel TABORDA, António MARTINS, Cristina SÁ

المصدر: Revista Jurídica Portucalense (2022)

مصطلحات موضوعية: imposto sobre o rendimento das pessoas coletivas, gastos financeiros dedutíveis, elisão fiscal, Law, Law in general. Comparative and uniform law. Jurisprudence, K1-7720

وصف الملف: electronic resource

Relation: https://revistas.rcaap.pt/juridica/article/view/26448; https://doaj.org/toc/2183-5799; https://doaj.org/toc/2183-5705

URL الوصول: https://doaj.org/article/383a34997e6a4e8ca37728c1e55bdd07

المؤلفون: Ivo César Barreto de Carvalho

المصدر: Revista Opinião Jurídica, Vol 3, Iss 6, Pp 149-163 (2019)

مصطلحات موضوعية: planejamento tributário, elisão fiscal, economia fiscal, princípio da legalidade, propriedade privada, não-confisco, Law in general. Comparative and uniform law. Jurisprudence, K1-7720

وصف الملف: electronic resource

Relation: https://periodicos.unichristus.edu.br/opiniaojuridica/article/view/2876; https://doaj.org/toc/1806-0420; https://doaj.org/toc/2447-6641

URL الوصول: https://doaj.org/article/6c9c3594776440e78baea2f6bc41c986

المؤلفون: Márcia Jeane Ferreira Da Silva, Ana Clara Fonseca Do Amaral, Humberto Gomes Pereira, Mônica de Souza Lima, Ícaro Viterbre Debique Sousa, Heron Viterbre Debique Sousa, André Ernesto Campos, Alessandra Fonseca De Morais

المصدر: Revista de Gestão e Secretariado (Management and Administrative Professional Review); Vol. 14 No. 4 (2023): Revista de Gestão e Secretariado v.14, n.4, 2023; 4859-4882
Revista de Gestão e Secretariado; v. 14 n. 4 (2023): Revista de Gestão e Secretariado v.14, n.4, 2023; 4859-4882

مصطلحات موضوعية: Lucro Presumido, Planejamento Tributário, Simples Nacional, General Engineering, Elisão Fiscal

وصف الملف: application/pdf

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::513a0cfeec05d1bf40eec50c8228c91d
https://revistagesec.org.br/secretariado/article/view/1953

المؤلفون: Rosimeri Horn Pilati, Viviane Theiss

المصدر: Revista Catarinense da Ciência Contábil, Vol 15, Iss 46, Pp 61-73 (2016)

مصطلحات موضوعية: Planejamento tributário, Elisão fiscal, Evasão fiscal, Tax planning, Tax avoidance, Tax evasion, Accounting. Bookkeeping, HF5601-5689

وصف الملف: electronic resource

Relation: http://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2220/1903; https://doaj.org/toc/1808-3781; https://doaj.org/toc/2237-7662

URL الوصول: https://doaj.org/article/0db872325f414e05a26a9c30dc2696d4

المؤلفون: Gaspar, Gonçalo da Cruz

المساهمون: Pinto, Inês Fonseca, Galego, Pedro

مصطلحات موضوعية: Multinational Companies, União Europeia, Preços de Transferência, European Union, Empresas Multinacionais, Elisão Fiscal, Tax Avoidance, Transfer Pricing

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od______1503::52c0a80514fb67e26ddc9cf7fefad6cc
https://hdl.handle.net/10400.5/27796

المؤلفون: Rodrigo de Souza Gonçalves, Geovanna Gonzaga do Nascimento, Marcelo Driemeyer Wilbert

المصدر: Revista Catarinense da Ciência Contábil, Vol 15, Iss 45, Pp 34-48 (2016)

مصطلحات موضوعية: Elisão fiscal, Subvenção governamental, Riqueza, Sociedade, Tax avoidance, Government incentives, Wealth, Society, Accounting. Bookkeeping, HF5601-5689

وصف الملف: electronic resource

Relation: http://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2246/1891; https://doaj.org/toc/1808-3781; https://doaj.org/toc/2237-7662

URL الوصول: https://doaj.org/article/e69d3c50d87947758de68ce52891c978

المؤلفون: Pinto, José António Madureira

المساهمون: Carvalho, Carla

مصطلحات موضوعية: Auditoria, Governo das sociedades, Elisão fiscal, Gestão fiscal, Planeamento fiscal, Estrutura acionista, Conselho de Administração

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od______2292::3c2d8897667380cb4b4a7f8c73bb20fc
http://hdl.handle.net/10773/35824

المؤلفون: Barzoni, Rodrigo Lucas

المساهمون: Carvalho, Alexsandro Marian

المصدر: Repositório Institucional da UNISINOS (RBDU Repositório Digital da Biblioteca da Unisinos)
Universidade do Vale do Rio dos Sinos (UNISINOS)
instacron:UNISINOS

مصطلحات موضوعية: Tax avoidance, Litígio fiscal, Tax litigation, Ciências Sociais Aplicadas::Ciências Contábeis [ACCNPQ], Machine learning, Sustentabilidade empresarial, Elisão fiscal, Aprendizado de máquina, Corporate sustainability

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od______3056::7e09381f4d472c368bbb923a98948c57
http://www.repositorio.jesuita.org.br/handle/UNISINOS/12148

المؤلفون: TABORDA, Daniel, MARTINS, António, SÁ, Cristina

المصدر: Revista Jurídica Portucalense ; Revista Jurídica n.º 31 (2022); 64-85
Revista Jurídica Portucalense; Revista Jurídica n.º 31 (2022); 64-85

مصطلحات موضوعية: corporate income tax code, gastos financeiros dedutíveis, elisão fiscal, corporate income tax, deductible borrowing costs, tax-avoidance, código do IRC, BEPS, ATAD, imposto sobre o rendimento das pessoas coletivas

وصف الملف: application/pdf

URL الوصول: https://explore.openaire.eu/search/publication?articleId=sarcservicod::121ef27b0505946bb4955244484ad12d
https://revistas.rcaap.pt/juridica/article/view/26448

المؤلفون: Guimarães, Luigi Terlizzi

المساهمون: Guimarães, Vasco António Branco

مصطلحات موضوعية: Tax planning, Tax avoidance, Projeto BEPS (Base Erosion and Profit Shifting), Elisão fiscal, Aggressive tax planning, Planeamento fiscal, Ciências Sociais::Direito [Domínio/Área Científica], Planeamento fiscal agressivo, BEPS project (Base Erosion and Profit Shifting)

وصف الملف: application/pdf

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od______1199::4dc0cb0e297e21e34a3884be544780d5
https://hdl.handle.net/10071/27376