14 (2013) 185–198 The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation Aloísio Flavio Ferreira de Almeida a ‚ Nelson Leitão Paes b‚∗ b a Funda¸ cão Getúlio Vargas‚ EAESP‚ Brazil Programa de Pós-Gradua¸cão em Economia (PIMES/UFPE) e CNPq‚ Brazil Abstract In this paper we visit the capital income taxation in Brazil to know whether and to what extent interest on net equity (INE) has an influence on tax neutrality‚ i.e.‚ if
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as to the cost equity model they should implement to estimate their future rate of returns. This report will discuss the accuracy and ease of use of these three models. The main consideration will be determined by how realistic each model is at developing the assumed rate of return. Part 2 of this paper will discuss the cost of equity or discount rate based on hypothetical data to be calculated using the CAPM model. Considering the information presented‚ the cost of equity for each company
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LEGAL WRITING 201 30 SUGGESTIONS TO IMPROVE READABILITY OR HOW TO WRITE FOR JUDGES‚ NOT LIKE JUDGES JUDGE MARK P. PAINTER OHIO FIRST DISTRICT COURT OF APPEALS Legal Writing 201 JUDGE MARK P. PAINTER OHIO FIRST DISTRICT COURT OF APPEALS TAFT LAW CENTER 230 EAST NINTH STREET CINCINNATI‚ OHIO 45202 513-946-3444 – FAX 946-3411 mpainter@cms.hamilton-co.org www.judgepainter.org ........................................................... Introduction to Legal Writing ...............
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be incorporated throughout this topic: • the role of discretion in the criminal justice system • issues of compliance and non-compliance in regard to criminal law • the extent to which law reflects moral and ethical standards • the role of law reform in the criminal justice system • the extent to which the law balances the rights of victims‚ offenders and society • the effectiveness of legal and non-legal measures in achieving justice. Students learn about: 1.1.0 The nature of crime 1.1.1
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1. What did the Apostles contribute for the growth of the early church? St. Peter‚ one of the apostles and also the first pope‚ established the church of Antioch for seven years presiding as the city’s bishop and preached to scatter communities of believers. These believers include the Jews‚ the Hebrew Christians and the gentiles who live in Pontus‚ Galatia‚ Cappadocia‚ Asia Minor and Bithynia. Also‚ the author of the Acts of the Apostles portrays Peter as a very important figure within the early
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PROJECT ON LEGAL RESEARCH Submitted by: ANDREW T. GARCIA LLB 1-2 LEGAL DOCTRINES I. CIVIL LAW 1. Doctrine of Relations That principle of law by which an act done at one time is considered by a fiction of law to have been done at some antecedent period. It is a doctrine which‚ although of equitable origin‚ has a well-recognized application to proceedings at law; a legal fiction invented to promote the ends of justice or to prevent injustice end the occurrence of injuries
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Legal Profession in India The history of the legal profession in India can be traced back to the establishment of the First British Court in Bombay in 1672 by Governor Aungier. The admission of attorneys was placed in the hands of the Governor-in-Council and not with the Court. Prior to the establishment of the Mayor’s Courts in 1726 in Madras and Calcutta‚ there were no legal practitioners. The Mayor’s Courts‚ established in the three presidency towns‚ were Crown Courts with right of appeal first
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The legal system of Switzerland is inherited from the Romano-Germanic tradition. Highly influenced by the Germanic codes in its early days‚ the Helvetic Confederation was equally marked by France. More precisely‚ the country received the codified law with the Napoleonic invasion at the beginning of the nineteenth century . Unlike the US‚ Switzerland is definitely a civil law country. Despite the fundamental difference relating to their legal tradition‚ USA and Switzerland are both true federal states
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Individuals 4.1a- Equality One of the most important aspects of our legal system is the concept that everyone is equal before the law. There are certain aspects that result in a lack of equality. The fact that our legal system is adversarial is a major contributor. Because the nature of our legal system is competitive and confrontational‚ it is designed to determine where laws have been broken so punishment can be dealt out. The legal teams employed are also seeking for winning cases‚ gaining reputations
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UNISA CENTRE FOR BUSINESS MANAGEMENT PROGRAMME IN PURCHASING AND SUPPLY MANAGEMENT STUDY GUIDE FOR LEGAL ASPECTS OF PURCHASING PPSM049 © 2008 University of South Africa All rights reserved University of South Africa Muckleneuk Pretoria Original: Ms I Fourie Revised by: Ms Rene Swart Assisted by: Prof JA Badenhorst LEGAL ASPECTS OF PURCHASING STUDY UNIT 1 1.1 1.2 1.3 General principles of the law of contract p1 Introduction General principles of the law of contract Requirements
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