Cleyber Correia Lima

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Scholarly Papers (1)

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O Planejamento Tributário Como Negócio Jurídico E a Irrelevância Do Propósito Negocial (The Tax Planning As a Legal Business and the Irrelevance of the Business Purpose)

FGV Direito SP Research Paper Series n. TL009
Number of pages: 20 Posted: 14 Feb 2019
Cleyber Correia Lima and Elidie Bifano
Independent and Independent
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Abstract:

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negócios jurídicos; causa jurídica; planejamento tributário; motivação; propósito negocial; solidariedade fiscal/legal business; legal cause; tax planning; motivation; business purpose; tax solidarity