Tributa O Das Empresas Em Mo Ambique O Imposto Sobre O Rendimento Das Pessoas Coletivas

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Tributa O Das Empresas Em Mo Ambique O Imposto Sobre O Rendimento Das Pessoas Coletivas

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Author : Paula Rosado Pereira
language : pt-BR
Publisher: Leya
Release Date : 2023-06-30

Tributa O Das Empresas Em Mo Ambique O Imposto Sobre O Rendimento Das Pessoas Coletivas written by Paula Rosado Pereira and has been published by Leya this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-30 with Law categories.

A presente obra visa analisar os aspetos fundamentais da tributação das empresas, ao nível do Imposto sobre o Rendimento das Pessoas Coletivas - IRPC. Tem por objetivo facilitar o conhecimento do regime jurídico deste imposto, através da sua sistematização e do seu enquadramento teórico. Procede-se também a uma análise crítica de alguns pontos do regime do IRPC, dados os desafios continuamente enfrentados pelos impostos para conseguirem acompanhar a modernização e a crescente sofisticação das estruturas e práticas empresariais. Esperamos que esta obra possa revelar-se útil nos meios jurídico, académico e empresarial.

Manual Do Imposto Sobre O Rendimento Das Pessoas Coletivas

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Author : Gustavo Lopes Courinha
language : pt-BR
Publisher: Leya
Release Date : 2023-07-27

Manual Do Imposto Sobre O Rendimento Das Pessoas Coletivas written by Gustavo Lopes Courinha and has been published by Leya this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-07-27 with Law categories.

A obra que ora se apresenta dá corpo às preleções do autor na disciplina de Tributação das Empresas aos alunos da Faculdade de Direito de Lisboa. Tendo integrado a Comissão de Reforma do IRC (2013) e a Comissão de Estudo da Política Fiscal (2009), o Autor reflete acerca das principais inovações ocorridas neste imposto ao longo dos últimos anos, com particular destaque para os novos regimes surgidos com a Reforma do IRC, aprovada pela Lei n.o 2/2014, de 16 de janeiro. A presente obra é, ainda, tributária da experiência acumulada em conferências e seminários, nacionais e internacionais, designadamente junto das principais universidades europeias. Sem prejuízo do detalhe conceptual e técnico dado a muitas matérias, o presente Manual não abdica de uma redação acessível a vários públicos.

Rep Blica De Mo Ambique

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Author : International Monetary Fund. African Dept.
language : pt-BR
Publisher: International Monetary Fund
Release Date : 2024-07-29

Rep Blica De Mo Ambique written by International Monetary Fund. African Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-07-29 with categories.

A economia continua a crescer a um ritmo constante. As pressões inflacionistas diminuíram acentuadamente, refletindo a descida dos preços dos produtos alimentares e dos combustíveis. Está em curso uma correção orçamental, na sequência das derrapagens orçamentais resultantes dos desafios de implementação relacionados com a tabela salarial única adotada em 2022. A situação de segurança no norte do país melhorou e eleições gerais estão previstas para outubro de 2024. Moçambique enfrenta condições de financiamento interno restritivas, associadas a uma contração do financiamento externo.

Republic Of Mozambique Third Review Under The Policy Support Instrument Staff Report And Press Release

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Author : International Monetary Fund. African Dept.
language : pt-BR
Publisher: International Monetary Fund
Release Date : 2015-02-04

Republic Of Mozambique Third Review Under The Policy Support Instrument Staff Report And Press Release written by International Monetary Fund. African Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-04 with Business & Economics categories.

Context and policy challenges. Mozambique’s macroeconomic performance remains robust, with strong growth and low inflation. In spite of the heightened risks from an uncertain global outlook, growth is expected to be broad-based in the medium term and boosted by the natural resource boom and infrastructure investment. Short-term policy framework. The main short-term challenge is to maintain the growth momentum while preserving fiscal and debt sustainability. The 2014 fiscal stance is expansionary, and fiscal consolidation needs to be initiated in the 2015 budget to restore prudent fiscal management. While low international prices have dampened inflation, the Bank of Mozambique should stay vigilant and adhere to its medium-term inflation target. Key structural reform priorities include improving VAT and overall tax administration, continuing public financial management reforms, strengthening capacity for transparent public investment management and borrowing, and enhancing the business environment and financial sector development. Completion of the LNG contract negotiations is a critical milestone for the launch of this project, one of the largest in sub-Saharan Africa. Medium-term reforms. Fiscal adjustment over the medium term will be essential to preserve debt sustainability and macroeconomic stability. This requires measures to contain current spending pressures while bringing investment to a more sustainable level. Structural reforms focusing on public financial management, monetary policy tools and banking supervision, and business facilitation should be implemented vigorously to sustain growth and render it more inclusive. With foreign aid likely to decline over the medium term, increased borrowing can provide additional resources for improving both Mozambique’s physical infrastructure and human capital. To ensure the efficiency of investment and borrowing, further strengthening of investment planning and implementation, and debt management are essential.

Cbt Corporate Tax Ranking 2012

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Author : Katarzyna Bilicka
language : en
Publisher:
Release Date : 2012

Cbt Corporate Tax Ranking 2012 written by Katarzyna Bilicka and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Corporations categories.

The Rise Of The Network Society

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Author : Manuel Castells
language : en
Publisher: John Wiley & Sons
Release Date : 2011-08-24

The Rise Of The Network Society written by Manuel Castells and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-24 with Social Science categories.

This first book in Castells' groundbreaking trilogy, with a substantial new preface, highlights the economic and social dynamics of the information age and shows how the network society has now fully risen on a global scale. Groundbreaking volume on the impact of the age of information on all aspects of society Includes coverage of the influence of the internet and the net-economy Describes the accelerating pace of innovation and social transformation Based on research in the USA, Asia, Latin America, and Europe

Principles Of Economics

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Author : N. Gregory Mankiw
language : en
Publisher: Editorial Paraninfo
Release Date : 2001

Principles Of Economics written by N. Gregory Mankiw and has been published by Editorial Paraninfo this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.

In writing this textbook, Mankiw has tried to put himself in the position of someone seeing economics for the first time. The author's conversational writing style is superb for presenting the politics and science of economic theories to tomorrow's decision-makers. Because Mankiw wrote it for the students, the book stands out among all other principle texts by intriguing students to apply an economic way of thinking in their daily lives. Receiving such a praise as "perhaps the best ever" textbook in economic principles, it's no wonder Mankiw's prize project has quickly become one of the most successful books ever to be published in the college marketplace.

Brics Building Education For The Future Priorities For National Development And International Cooperation

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Author : Leclercq, François
language : en
Publisher: UNESCO
Release Date : 2014-09-22

Brics Building Education For The Future Priorities For National Development And International Cooperation written by Leclercq, François and has been published by UNESCO this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-22 with categories.

Peace And War

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Author : Raymond Aron
language : en
Publisher: Transaction Publishers
Release Date : 2003

Peace And War written by Raymond Aron and has been published by Transaction Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Political Science categories.

Peace and War by Raymond Aron is one of the greatest books ever written on international relations. Aron's starting point is the state of nature that exists between nations, a condition that differs essentially from the civil state that holds within political communities. Ever keeping this brute fact about the life of nations in mind and ranging widely over political history and many disciplines, Aron develops the essential analytical tools to enable us to think clearly about the stakes and possibilities of international relations. In his first section, “Theory,” Aron shows that, while international relations can be mapped, and probabilities discerned, no closed, global “science” of international relations is anything more than a mirage. In the second part, “Sociology,” Aron studies the many ways various subpolitical forces influence foreign policy. He emphasizes that no rigorous determinism is at work: politics—and thus the need for prudent statesmanship—are inescapable in international relations. In part three, “History,” Aron offers a magisterial survey of the twentieth century. He looks at key developments that have had an impact on foreign policy and the emergence of what he calls “universal history,” which brings far-flung peoples into regular contact for the first time. In a final section, “Praxeology,” Aron articulates a normative theory of international relations that rejects both the bleak vision of the Machiavellians, who hold that any means are legitimate, and the naiveté of the idealists, who think foreign policy can be overcome. This new edition of Peace and War includes an informative introduction by Daniel J. Mahoney and Brian C. Anderson, situating Aron's thought in a new post-Cold War context, and evaluating his contribution to the study of politics and international relations.

Taxation In The Global Economy

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Author : Assaf Razin
language : en
Publisher: University of Chicago Press
Release Date : 2008-04-15

Taxation In The Global Economy written by Assaf Razin and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-15 with Business & Economics categories.

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.