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You searched for subject:(Reserve account). Showing records 1 – 2 of 2 total matches.

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1. Cruz, Leonardo Mendes. O imposto de renda sobre o ágio na subscrição de quotas em sociedades de responsabilidade limitada: uma análise do recurso do processo de número 13899.002346/2003-88, do CARF.

Degree: 2019, Brazil

A pesquisa pretende analisar julgamento de auto de infração que imputa penalidade em decorrência de alocação de ágio na subscrição de quotas de sociedade limitada na conta de reserva de capital sem submeter à tributação do imposto de renda, alegando que a modalidade somente poderia ser usufruída por sociedades anônimas. No caso em análise, o fisco deixa de considerar preceitos tributários, contábeis, societários e constitucionais que que determinam a igualdade de tratamento para os tipos societários de sociedade anônima e sociedade limitada, gerando impactos para todas as sociedades que pretendam receber investimentos na modalidade de subscrição de ações e, ainda, no mercado, na medida em que diminui a capacidade financeira das sociedades limitadas para investimentos no próprio crescimento. Análise, perpassa por um entendimento da operação realizada, com os preceitos contábeis e uma verificação do contexto do criador da norma e do seu momento de geração e o motivador da decisão adotada pelo órgão e seus julgadores.

The research intends to analyze the results in the judgment of infraction converted in administrative claim that imputes penalty due to the allocation of goodwill in subscription of LLC’s (limited liability company) shares at the capital reserve account without subjecting to taxation of income tax, claiming that the modality could only be used by corporations. In the objected case, the tax authority obliterates the tax, accounting, corporate and constitutional precepts that determine equal treatment for corporate types of corporations and limited companies, generating impacts for all companies wishing to receive investments in the subscription form and also in the market, as the limited companies' financial capacity to invest in their own growth decreases. The analysis involves an understanding of the operation performed, the accounting precepts and a verification of the context of the legislator and the law creation moment and the decision’s motivation adopted by the administrative court.

Advisors/Committee Members: Escolas::DIREITO SP, Vilela, Renato, Meira, Thais, Kirschbaum, Deborah, Carmo, Lie Uema do.

Subjects/Keywords: Ágio; Sociedade limitada; Sociedade anônima; Subscrição de quotas; Reserva de capital; Imposto de renda; Goodwill; LLC’s; Corporations; Shares subscription; Reserve account; Income tax; Direito; Agio; Sociedades por quotas de responsabilidade limitada; Sociedades por ações; Imposto de renda

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Cruz, L. M. (2019). O imposto de renda sobre o ágio na subscrição de quotas em sociedades de responsabilidade limitada: uma análise do recurso do processo de número 13899.002346/2003-88, do CARF. (Masters Thesis). Brazil. Retrieved from http://hdl.handle.net/10438/28722

Chicago Manual of Style (16th Edition):

Cruz, Leonardo Mendes. “O imposto de renda sobre o ágio na subscrição de quotas em sociedades de responsabilidade limitada: uma análise do recurso do processo de número 13899.002346/2003-88, do CARF.” 2019. Masters Thesis, Brazil. Accessed May 08, 2021. http://hdl.handle.net/10438/28722.

MLA Handbook (7th Edition):

Cruz, Leonardo Mendes. “O imposto de renda sobre o ágio na subscrição de quotas em sociedades de responsabilidade limitada: uma análise do recurso do processo de número 13899.002346/2003-88, do CARF.” 2019. Web. 08 May 2021.

Vancouver:

Cruz LM. O imposto de renda sobre o ágio na subscrição de quotas em sociedades de responsabilidade limitada: uma análise do recurso do processo de número 13899.002346/2003-88, do CARF. [Internet] [Masters thesis]. Brazil; 2019. [cited 2021 May 08]. Available from: http://hdl.handle.net/10438/28722.

Council of Science Editors:

Cruz LM. O imposto de renda sobre o ágio na subscrição de quotas em sociedades de responsabilidade limitada: uma análise do recurso do processo de número 13899.002346/2003-88, do CARF. [Masters Thesis]. Brazil; 2019. Available from: http://hdl.handle.net/10438/28722


University of South Africa

2. Perlman, Leon Joseph. Legal and regulatory aspects of mobile financial services .

Degree: 2012, University of South Africa

The thesis deals with the emergence of bank and non-bank entities that provide a range of unique transaction-based payment services broadly called Mobile Financial Services (MFS) to unbanked, underserved and underbanked persons via mobile phones. Models of MFS from Mobile Network Operators (MNOs), banks, combinations of MNOs and banks, and independent Mobile Financial Services Providers are covered. Provision by non-banks of ‘bank-type’ services via mobile phones has been termed ‘transformational banking’ versus the ‘additive banking’ services from banks. All involve the concept of ‘branchless banking’ whereby ‘cash-in/cash out’ services are provided through ‘agents.’ Funds for MFS payments may available through a Stored Value Product (SVP), particularly through a Stored Value Account SVP variant offered by MNOs where value is stored as a redeemable fiat- or mobile ‘airtime’-based Store of Value. The competitive, legal, technical and regulatory nature of non-bank versus bank MFS models is discussed, in particular the impact of banking, payments, money laundering, telecommunications, e-commerce and consumer protection laws. Whether funding mechanisms for SVPs may amount to deposit-taking such that entities could be engaged in the ‘business of banking’ is discussed. The continued use of ‘deposit’ as the traditional trigger for the ‘business of banking’ is investigated, alongside whether transaction and paymentcentric MFS rises to the ‘business of banking.’ An extensive evaluation of ‘money’ based on the Orthodox and Claim School economic theories is undertaken in relation to SVPs used in MFS, their legal associations and import, and whether they may be deemed ‘money’ in law. Consumer protection for MFS and payments generally through current statute, contract, and payment law and common law condictiones are found to be wanting. Possible regulatory arbitrage in relation to MFS in South African law is discussed. The legal and regulatory regimes in the European Union, Kenya and the United States of America are compared with South Africa. The need for a coordinated payments-specific law that has consumer protections, enables proportional risk-based licensing of new non-bank providers of MFS, and allows for a regulator for retail payments is recommended. The use of trust companies and trust accounts is recommended for protection of user funds. | vi Advisors/Committee Members: Pretorius, J.T. Prof (advisor).

Subjects/Keywords: Agents; Airtime transfer; Airtime -based SOV; Allocation of loss; Allocation of risk; Anti-Money Laundering (AML); Aristotle; Australian school; Auto-subscription; Banks; Banks Act; Bilateral Juristic Act; Bottom of Pyramid; Branchless Banking; BSD; Business of banking; Cash-In /Cash out; Central Bank; Claim school; Competition Commission; Condictiones; Consumer protection; Consumer Protection Act (CPA); Contract law; Convergence; CTF; Dedicated Banks Bill; Delict; Regulatory philosophies; Deposits; Deposit-taking; Directives; Dodd-Frank; Electronic Commerce (e-commerce); Electronic Communications and Transactions Act (ECTA); Electronic Funds Transfer (EFT); Electronic money (e-money); Electronic Money Directive (EMD); European Union (EU); FA Mann; Fiat; Fiat-based SOV; FICA; Financial inclusion; Financial literacy; Foley v Hill; Hacking; ICASA; Kenya; KYC; Legal capacity; m-Banking; Means of exchange; Means of payment; MFS; MFSP; Miller v Race; Minors; MNO; Mobile Banking (m-Banking; Mobile Commerce (m-commerce); Mobile Financial Services (MFS); Mobile Financial Service Provider (MFSP); Mobile Financial Services Provide (MFSP); Mobile Financial Service Providers (MFSPs); Mobile Network Operator (MNO); Mobile payments; Mobile payments (m-Payments); Mobile purse; Mobile wallet; Money; Money Laundering (ML); m-Payments; m-pesa; National Consumer Commission; National Payment System; National Payment System Act (NPSA); Non-Banks; NPSA; Orthodox school; Oversight; Payment instrument; Payment Service Regulatory Authority (PSRA); Payments law; Pooled accounts; Position paper; Proportional regulation; Prudential Regulation; PSD; PSPL; PSRA; Redeemable funds; Regulator's dilemma; Regulatory capture; Remittances; Regulation of Interception of Communications Act (South Africa); (RICA) (South Africa); Security; SIM Card; SIPS; South African Reserve Bank; SOV; Specie; Store of Value (SOV); Stored Value Account (SVA); Subscriber; Supervison; Systemic risk; Telecommunications; Transformational banking; Trust accounts; Unbanked; Underserved; Underbanked; Unit of account; United Dominions Trust (UDT); Unjustified enrichment; USA; Value Added Services (VAS); Wallet; WASP; WASPA; Additive banking; Regulatory arbitrage

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Perlman, L. J. (2012). Legal and regulatory aspects of mobile financial services . (Doctoral Dissertation). University of South Africa. Retrieved from http://hdl.handle.net/10500/13362

Chicago Manual of Style (16th Edition):

Perlman, Leon Joseph. “Legal and regulatory aspects of mobile financial services .” 2012. Doctoral Dissertation, University of South Africa. Accessed May 08, 2021. http://hdl.handle.net/10500/13362.

MLA Handbook (7th Edition):

Perlman, Leon Joseph. “Legal and regulatory aspects of mobile financial services .” 2012. Web. 08 May 2021.

Vancouver:

Perlman LJ. Legal and regulatory aspects of mobile financial services . [Internet] [Doctoral dissertation]. University of South Africa; 2012. [cited 2021 May 08]. Available from: http://hdl.handle.net/10500/13362.

Council of Science Editors:

Perlman LJ. Legal and regulatory aspects of mobile financial services . [Doctoral Dissertation]. University of South Africa; 2012. Available from: http://hdl.handle.net/10500/13362

.