A incidência das contribuições ao programa de integração social e ao financiamento da seguridade social sobre os juros sobre capital próprio

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

This dissertation analyses the tax burden of two Social Contributions (PIS and Cofins) on the Interest on Net Worth (JCP) payment to shareholders. Moreover, this work studies the legal nature of dividends and JCP. It is also analysed the possibility to pay the minimum dividends through the payment of JCP is accordence with the law in force. Moreover, the tax law also demands that any amount received by a legal entity under the tittle of JCP has to be taxed by PIS and COFINS as a mere gross revenue. It is carefully studied the matrix rule of PIS and Cofins, as well the diference between the concepts of "revenue" and "gross revenue" for tax purposes. In short, several conclusions will be exposed by the writher; allowing the reader assesse them in order to allow his judgement concerning the matters herein discussed. The main challenge of this dissertation is to present some legal fundamentals to support the analysis regarding to the struggle between the PIS and Cofins due on the JCP payment and the real and effective legal nature of such payment, taking in to account the tax treatment applicable to dividends payment

ASSUNTO(S)

revenue isenção social contributions receita bruta contribuição ao financiamento da seguridade social contribuicoes para a seguridade social -- brasil dividendos pis contribuição ao programa de integração social dividends gross revenue direito tributario faturamento interest on net worth (jcp) exemption cofins legalidade juros sobre capital próprio lawfull

ACESSO AO ARTIGO

Documentos Relacionados