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What is an offshore asset protection trust and what is its meaning?

The acronym IRPJ refers to the Corporate Income Tax and is one of the taxes that are paid in the country. However, as the name itself says, this statement must be made by companies. Companies must declare income tax of all sizes, including individual companies. And in the midst of so many taxes, the businessman...

Corporate income taxes are most often reformed by France and Italy

A key problem in tax surveys is that quantitative information is often only available for tax rates and not for the tax base.  Laura Kawano and Joel B. Slemrod published an important article in 2016, in which they criticize earlier studies assessing the Laffer curve for corporate income tax (Kawano and Slemrod 2016). These studies...