Dedutibilidade de despesas em operações com a finalidade de hedge

• Autor(a) principal: Choi, Davi Jun
• Data de Publicação: 2023
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/40953
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Hedge; Derivativos; Imposto de renda; Lucro real; Dedutibilidade; Despesas; Perdas; Hedge; Derivatives; Income Tax; APM; Deduction; Expense; Loss

In the current socio-economic context, the modernization and globalization of financial instruments as well as the good governance practices assumed by company management - under penalty of responsibility in the commercial legal sphere - reveal the need for companies to adopt protective measures in relation to the exposure of assets and liabilities linked to fluctuations in prices, rates and exchange rates. This work seeks to address the particularities of derivative financial instruments used for the purpose of hedging rights and obligations assumed by companies and the tax aspects of any losses, analyzing the possibility of deducting expenses in the calculation of the real profit of legal entities arising from these losses experienced in derivative transactions for the purpose of protection, in view of the vagueness of the cumulative requirements set out in the subparagraphs of paragraph 1 of item V of article 77 of Law No. 8,981 of January 20, 1995. To this purpose, we study the permission provided by the tax legislation in view of its important role as a rule that induces appropriate behavior in the contemporary business context, and especially the founding guidelines of the income tax with regard to its material criterion, which extends to the analysis of its taxable calculation base and the definition of deductible operating expense