Desafios da neutralidade e seus reflexos com as Leis nº. 11.638/2007 e a 12.973/2014 no Brasil

Abstract

Much has been read about the new accounting regulations and their possible effects on tax matters. Research shows that tax neutrality is not a peaceful point and there is still nothing resolved, which will surely generate much debate between the tax authorities and taxpayers. It is clear that there are various doubts and controversies regarding the tax impacts of Law nº 11.638/2007, such as issues related to the treatment of goodwill and leasing, exchange variation on foreign subsidiaries and the present value of entities. The law nº 12973/2017 promoted important changes in the system of Taxes at the federal level, such as the extinction of the Transitional Tax Regime (RTT), created by Law nº 11.941/09 and carried out the expected regulation of the tax effects of the convergence to the international standards for accounting (IFRS), inserted in the Brazilian context by Law nº 11.638/07. The development of the research is based on the study of possible approximations and distances between Accounting and Tax Law. The main idea is to be able to unite legal knowledge to accounting knowledge, evidencing the accounting process inside and outside the tax perspectives, as well as its challenges and possible differences in the Brazilian context to the international context. We are apologists that the tax, fiscal and accounting knowledge end up having links at all times. These are two subjects (legal-accounting) that increasingly acquire points of intersection, giving us the idea of a single thing. It is hoped, with the questions brought here, to contribute to the understanding of the relationship between Accounting and Tax Legislation