Impacto dos derivativos na base de cálculo do imposto sobre a renda

Detalhes bibliográficos
Ano de defesa: 2011
Autor(a) principal: Sanson, Carla Campos Moreira
Orientador(a): Gonçalves, José Artur Lima
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Pontifícia Universidade Católica de São Paulo
Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
Departamento: Faculdade de Direito
País: BR
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/5679
Resumo: This study examines the impact of derivative transactions on the income tax calculation basis. The analysis starts by defining the concept of income, defending its constitutional provision. After determining the concept of income, the next step was to study the tax matrix rule, especially the calculation basis, emphasizing the importance of Accounting for its determination. In the sequence there is the examination of derivative instruments, and the discussion of their economic and legal nature, in addition to the analysis of the main uses/strategies of those instruments. Upon the exploration of all elements, it was possible to analyze the use of derivatives and their main impacts on the income tax calculation basis, which enabled the discussion of how such instruments are considered in the appraisal of taxable income and how they should affect the income tax calculation basis to reflect the strategy adopted by the legal entity and result in the effective taxation of income, in line with its concept defended in this work