名古屋デリヘル業界未経験  派遣/名古屋市全域、愛知・岐阜・三重  営業時間:OPEN/9:00~深夜3:00 (TEL最終受付) TEL/052-243-5010

メニュー

?>

Agreement To Share Costs

2021/09/10 23:48

In addition to deductibility for the purposes of the IRPJ and the CSLL, the company is also in favour, in the same reasoning, of the possibility of offsetting the PIS and COFINS credits in the non-cumulative regime. On the other hand, the Federal Office of Finance has generally taken a position on cost-sharing agreements concluded with companies established abroad by taxing the transfer via IRFONTE (15%), imports pis/COFINS (9.65%), cide (10%) and ISS. However, the decisions generally stipulate that, in some cases, they have not established an effective allocation, which explains the application of taxes. Conversely, the Federal Tax Office has recognised the deduction or entitlement to the credit in respect of such expenses and costs.

メニュー