Regime de transparência fiscal na tributação dos lucros auferidos no exterior (CFC Rules): lacunas e conflitos no direito brasileiro = Tax transparency regime in taxation of profits abroad (CFC Rules): gaps and conflicts in Brazilian Law

Detalhes bibliográficos
Autor(a) principal: Rosenblatt, Paulo
Data de Publicação: 2017
Outros Autores: Cabral, Rodrigo Torres Pimenta
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Institucional do STJ
Texto Completo: https://bdjur.stj.jus.br/jspui/handle/2011/115150
Resumo: DOI: 10.5102/rdi.v14i2.4580
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spelling Rosenblatt, PauloCabral, Rodrigo Torres Pimenta2017-11-28T19:17:51Z2017-11-28T19:17:51Z2017Revista de Direito Internacional, Brasília, v. 14, n. 2, p. 450-463, ago. 2017.https://bdjur.stj.jus.br/jspui/handle/2011/115150DOI: 10.5102/rdi.v14i2.4580Submitted by betanial@stj.jus.br (betanial@stj.jus.br) on 2017-11-08T19:00:00Z No. of bitstreams: 2 regime_transparencia_fiscal_rosenblatt.pdf: 366891 bytes, checksum: eaabc0d3ae18e34c53695304d8dc1839 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Approved for entry into archive by Roberta Marins (rmarins@stj.jus.br) on 2017-11-28T19:17:51Z (GMT) No. of bitstreams: 2 license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) regime_transparencia_fiscal_rosenblatt.pdf: 366891 bytes, checksum: eaabc0d3ae18e34c53695304d8dc1839 (MD5)Made available in DSpace on 2017-11-28T19:17:51Z (GMT). No. of bitstreams: 2 license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) regime_transparencia_fiscal_rosenblatt.pdf: 366891 bytes, checksum: eaabc0d3ae18e34c53695304d8dc1839 (MD5) Previous issue date: 2017Centro Universitário de Brasília (UniCEUB)Regime de transparência fiscal na tributação dos lucros auferidos no exterior (CFC Rules): lacunas e conflitos no direito brasileiro = Tax transparency regime in taxation of profits abroad (CFC Rules): gaps and conflicts in Brazilian Lawinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleporreponame:Repositório Institucional do STJinstname:Superior Tribunal de Justiça (STJ)instacron:STJinfo:eu-repo/semantics/openAccessLICENSElicense.txtlicense.txttext/plain1239http://10.15.0.85:8080/jspui/bitstream/2011/115150/2/license.txtc9b4c351324448672315a00808efb725MD52ORIGINALregime_transparencia_fiscal_rosenblatt.pdfregime_transparencia_fiscal_rosenblatt.pdfapplication/pdf366891http://10.15.0.85:8080/jspui/bitstream/2011/115150/1/regime_transparencia_fiscal_rosenblatt.pdfeaabc0d3ae18e34c53695304d8dc1839MD51TEXTregime_transparencia_fiscal_rosenblatt.pdf.txtregime_transparencia_fiscal_rosenblatt.pdf.txttext/plain69963http://10.15.0.85:8080/jspui/bitstream/2011/115150/3/regime_transparencia_fiscal_rosenblatt.pdf.txt647786fa38ca89fad932dbfc6fc32aecMD532011/1151502017-11-29 00:34:38.931oai:localhost: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ório Institucionalhttps://bdjur.stj.jus.br/jspui/PUBhttps://bdjur.stj.jus.br/oai/requestbdjur@stj.jus.bropendoar:2017-11-29T02:34:38Repositório Institucional do STJ - Superior Tribunal de Justiça (STJ)false
dc.title.pt_BR.fl_str_mv Regime de transparência fiscal na tributação dos lucros auferidos no exterior (CFC Rules): lacunas e conflitos no direito brasileiro = Tax transparency regime in taxation of profits abroad (CFC Rules): gaps and conflicts in Brazilian Law
title Regime de transparência fiscal na tributação dos lucros auferidos no exterior (CFC Rules): lacunas e conflitos no direito brasileiro = Tax transparency regime in taxation of profits abroad (CFC Rules): gaps and conflicts in Brazilian Law
spellingShingle Regime de transparência fiscal na tributação dos lucros auferidos no exterior (CFC Rules): lacunas e conflitos no direito brasileiro = Tax transparency regime in taxation of profits abroad (CFC Rules): gaps and conflicts in Brazilian Law
Rosenblatt, Paulo
title_short Regime de transparência fiscal na tributação dos lucros auferidos no exterior (CFC Rules): lacunas e conflitos no direito brasileiro = Tax transparency regime in taxation of profits abroad (CFC Rules): gaps and conflicts in Brazilian Law
title_full Regime de transparência fiscal na tributação dos lucros auferidos no exterior (CFC Rules): lacunas e conflitos no direito brasileiro = Tax transparency regime in taxation of profits abroad (CFC Rules): gaps and conflicts in Brazilian Law
title_fullStr Regime de transparência fiscal na tributação dos lucros auferidos no exterior (CFC Rules): lacunas e conflitos no direito brasileiro = Tax transparency regime in taxation of profits abroad (CFC Rules): gaps and conflicts in Brazilian Law
title_full_unstemmed Regime de transparência fiscal na tributação dos lucros auferidos no exterior (CFC Rules): lacunas e conflitos no direito brasileiro = Tax transparency regime in taxation of profits abroad (CFC Rules): gaps and conflicts in Brazilian Law
title_sort Regime de transparência fiscal na tributação dos lucros auferidos no exterior (CFC Rules): lacunas e conflitos no direito brasileiro = Tax transparency regime in taxation of profits abroad (CFC Rules): gaps and conflicts in Brazilian Law
author Rosenblatt, Paulo
author_facet Rosenblatt, Paulo
Cabral, Rodrigo Torres Pimenta
author_role author
author2 Cabral, Rodrigo Torres Pimenta
author2_role author
dc.contributor.author.fl_str_mv Rosenblatt, Paulo
Cabral, Rodrigo Torres Pimenta
description DOI: 10.5102/rdi.v14i2.4580
publishDate 2017
dc.date.accessioned.fl_str_mv 2017-11-28T19:17:51Z
dc.date.available.fl_str_mv 2017-11-28T19:17:51Z
dc.date.issued.fl_str_mv 2017
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dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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dc.identifier.citation.fl_str_mv Revista de Direito Internacional, Brasília, v. 14, n. 2, p. 450-463, ago. 2017.
dc.identifier.uri.fl_str_mv https://bdjur.stj.jus.br/jspui/handle/2011/115150
identifier_str_mv Revista de Direito Internacional, Brasília, v. 14, n. 2, p. 450-463, ago. 2017.
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