Linked Contracts and the Proper Recognition of Income for Tax Purposes

Authors

  • André Elali UFRN

DOI:

https://doi.org/10.46801/2595-6280.54.2.2023.2324

Keywords:

tax assessment, linked/related contracts, income, proof

Abstract

This article aims to examine the legal recognition of revenue in the context of related contracts. It will examine the legal concept of related contracts, demonstrating characteristics and the proper regime of such a legal structure. It will also establish the relation of the temporal aspect of the incidence of federal taxes with legal acts and transactions, pointing out, technically, the correct method of application of the tax legislation. Finally, it will examine the correct use of the proof regarding the expedition of tax credits in those situations of related contracts.

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Published

2023-09-02

How to Cite

Elali, A. (2023). Linked Contracts and the Proper Recognition of Income for Tax Purposes. Revista Direito Tributário Atual, (54), 46–58. https://doi.org/10.46801/2595-6280.54.2.2023.2324

Issue

No. 54 (2023)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2023 André Elali

Creative Commons License

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

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