O Regime de Diferenças Temporárias na Tributação da Renda das Pessoas Jurídicas e a Questão da Isenção dos Lucros ou Dividendos Distribuídos

Abstract

The present work addresses the issue of temporary differences between the accounting and the tax bases of assets and liabilities and their relationship to the measurement of income (net equity increase) subject to the Corporate Income Tax. The study focuses on the development of the Brazilian tax system and its alignment with the international accounting standards. It examines the relationships between commercial accounting and the tax base as well as the existence of a temporary differences regime between the related net incomes. As a final goal, the work suggests the holding of the concept of temporary differences to face the specific issue of the tax exemption of profits and dividends based on commercial accounting.