Economic Group Accounting following IFRS and Brazilian Worldwide Taxation

Authors

  • Paulo Arthur Cavalcante Koury Doutorando em Direito Tributário na Universidade de São Paulo

Keywords:

economic group accounting, taxation, worldwide taxation

Abstract

The present article analyzes the references between economic groups accounting following IFRS and Brazilian taxation, which may be divided among relations between Brazilian accounting (IFRS adapted by CPC) and Brazilian taxation and relations between accounting standards of full IFRS countries and Brazilian taxation. In order to achieve that, the article describes IASB’s rules applicable to economic group accounting, as well as the Brazilian treatment of the matter. Following that, the relations between Brazilian group reports and tax are analyzed. The relations between Brazilian taxation and accounting standards of full IFRS countries are also analyzed, following the hypothesis of a Brazilian company having controlled or related entities abroad. Finally, the article concludes that the complexity arising from the relations among Brazilian taxation and other countries’ accounting derives from the violation of the juridical concept of realization, by Brazilian tax laws.

Downloads

Published

2021-12-28

How to Cite

Koury, P. A. C. (2021). Economic Group Accounting following IFRS and Brazilian Worldwide Taxation. Revista Direito Tributário Atual, (40), 302–324. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/439

Issue

No. 40 (2018)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Paulo Arthur Cavalcante Koury

Creative Commons License

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

O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.