O tratamento tributário aplicável aos contratos de rateio ou compartilhamento de custos e despesas
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TCC
Date
2020-06
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Authors
Santarosa, Carolina Martins
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Pasin, João Bosco Coelho
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Abstract
O presente artigo visa analisar os potenciais impactos tributários aplicáveis aos valores reembolsados à empresa líder pelas sociedades usufrutuárias no tocantes às atividades compartilhadas, bem como a identificação de eventuais riscos de questionamento pelas autoridades fiscais. A análise focará na incidência do ISS, do PIS, da COFINS, do IRPJ e da CSLL sobre os valores reembolsados vis-à-vis à natureza e atuais características do contrato de rateio ou compartilhamento de custos e despesas, assim como no procedimento de formalização das operações.
This article aims to analyze the potential tax impacts applicable to the amounts reimbursed to the leading company by usufructuaries in relation to shared activities, as well as the identification of possible risks of questioning by tax authorities. The analysis will focus on the incidence of ISS, PIS, COFINS, IRPJ and CSLL on the amounts reimbursed before the nature and current characteristics of the cost-sharing agreement, as well as the procedure for formalizing operations.
This article aims to analyze the potential tax impacts applicable to the amounts reimbursed to the leading company by usufructuaries in relation to shared activities, as well as the identification of possible risks of questioning by tax authorities. The analysis will focus on the incidence of ISS, PIS, COFINS, IRPJ and CSLL on the amounts reimbursed before the nature and current characteristics of the cost-sharing agreement, as well as the procedure for formalizing operations.
Description
Keywords
contrato , cost-sharing agreement , rateio , reembolso , serviços , contract , apportionment , refund , services