![]() In Brazil, the Electronic Invoice system, known as "NF-e" (Nota Fiscal EletrĂ´nica), has revolutionized the way companies issue and manage their invoices. This system was designed to improve efficiency and transparency in commercial transactions, as well as reduce tax fraud. The scientific contribution lies in reinforcing the challenge of tax management in Brazil, improving the perception of the phenomenon of sharing services, based on transactional processes, expanding the relationship between what is discussed in academia and what happens in the economy.Since 2008, Brazil has implemented an authorization-based electronic invoicing model that requires the country's tax authorities to validate an invoice before a supplier can issue it to a payer. Emerging technologies are a reality to support compliance with tax obligations perceived in the survey as corporate social responsibility. ![]() Innovation is present in governmental control and inspection mechanisms and also in companies' review, analysis and auditing activities. Service sharing brings together people, processes and technologies from global trends and increases value delivery for leading companies. Interviews with key leaders from the control areas of the companies presented contributed to the understanding of the scenario, as well as the difficulties encountered and actions taken to reduce costs and risks, as well as comply with all legal requirements. To this end, theoretical contributions were made on the research topics, divided into subsections, with Brazilian examples from the Global Tax Project of the Vale Group, the Financial Operations Center of Petrobras and the Tributary Revision of the Makro Group, expanding the discussion and connecting elements addressed by the organizations and literature revisited. This theoretical-practical discussion intends to reinforce the complexity and aspects of governance models in shared service centers in the areas of Governance, Controllership and Taxation, including the relationship between employees and employers in the social security dimension. Check the strategies to meet the demands of the company, market or capital, government and other stakeholders, considering examples of Brazilian companies. ![]() The objective of this research is to discuss tax governance, best practices and technologies applied in the shared services model, discussing the integration of the areas of Governance, Controllership and Taxation, including the relationship between employees and employers in the social security dimension, and how they relate to each other. ![]() Apparently, there are some loose ends in the constitutional amendment proposition n. In brief, the paper makes short comments on the suitability of the Brazilian tax reform to the particularities of digital products, focusing on two main aspects: the name given to the new Brazilian VAT, and the need to develop the legal framework to tax digital intangibles' imports. The reform needs to be further developed on this topic. Secondly, there is no provision on the Brazilian tax reform addressing cross-border consumption of digital services. In fact, calling the tax "IBS" can leave a loophole for digital services, as shown in the paper. Firstly, the name given to the new tax, IBS-Imposto de Bens e Servicos, which stands for Goods and Services Tax in Portuguese, is criticized. This paper draws a brief panorama of the proposition, to access its ability to tax digital intangibles, such as software, apps or streaming services. The Brazilian tax reform, drafted at the proposition of constitutional amendment n.
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