Studies on the Currency and its Legal and Tax Consequences (from Barter and “in Natura” Taxation Tillfunctional Currency)

Authors

  • Ricardo Mariz de Oliveira

Keywords:

“in natura” taxation, currency, legal function, accounting, functional currency

Abstract

After the introduction in Brazil of several new accounting procedures, in 2008, it was necessary to adapt and update the tax legislation, and the last step for it was taken through Law no. 12973. Notwithstanding the lapse of time between 2008 and the Medida Provisória n. 672, which was enough for that all adjustments could be noted and duly dealt with, there remained a few loopholes and several mistakes. One issue of most concern for certain Brazilian enterprises is related to the currency and particularly the so called ‘functional currency’. These commentaries seek to explain and discuss such a matter.

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Published

2016-06-01

How to Cite

Mariz de Oliveira, R. (2016). Studies on the Currency and its Legal and Tax Consequences (from Barter and “in Natura” Taxation Tillfunctional Currency). Revista Direito Tributário Atual, (35), 455–466. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/1513

Issue

No. 35 (2016)

Section

Doutrina Nacional (Not Peer Reviewed)

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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