Interest On Net Worth Jcp
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1. A incidência das contribuições ao programa de integração social e ao financiamento da seguridade social sobre os juros sobre capital próprio
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
Publicado em: 2008