The Deductibility of Bribery Expenses in the Light of Domestic Laws and International Conventions Signed by Brazil

Authors

  • Ramon Tomazela Santos

DOI:

https://doi.org/10.46801/2595-6280-rdta-48-27

Keywords:

expense deduction, corruption, bribery, illicit payment, international conventions

Abstract

This article intends to examine the possibility of deducting expenses arising from the payment of bribes for purposes of determining the IRPJ and CSLL tax bases, both from the perspective of internal laws, as well as from the standpoint of the International Conventions signed by Brazil.

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Published

2023-03-21

How to Cite

Santos, R. T. (2023). The Deductibility of Bribery Expenses in the Light of Domestic Laws and International Conventions Signed by Brazil. Revista Direito Tributário Atual, (48), 708–733. https://doi.org/10.46801/2595-6280-rdta-48-27

Issue

No. 48 (2021)

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Doutrina Nacional (Not Peer Reviewed)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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