{"id":40700,"date":"2015-05-13T09:26:26","date_gmt":"2015-05-13T12:26:26","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"cir-0602015-%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e6%9c%88%e4%be%8b%e4%bc%9a","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2015\/05\/13\/cir-0602015-%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e6%9c%88%e4%be%8b%e4%bc%9a\/","title":{"rendered":"CIR-060\/2015 \u6cd5\u5f8b\u59d4\u54e1\u4f1a\u6708\u4f8b\u4f1a"},"content":{"rendered":"<p>\uff23\uff29\uff32\u2010060\uff0f2015<\/p>\n<p>2015\u5e745\u670813\u65e5<\/p>\n<p>\u5404\u4f4d<\/p>\n<p>\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/p>\n<p>\u65e5 \u4f2f \u6cd5 \u5f8b \u59d4 \u54e1 \u4f1a\u3000<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u6708 \u4f8b \u4f1a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u62dd\u5553\u3000<\/p>\n<p>&nbsp;<\/p>\n<p>\u6642\u4e0b\u76ca\u3005\u3054\u6e05\u6804\u306e\u3053\u3068\u3068\u304a\u6176\u3073\u7533\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3055\u3066\u3001\u5f53\u59d4\u54e1\u4f1a\u3067\u306f<strong>5<\/strong><strong>\u6708<\/strong>\u306e\u6708\u4f8b\u4f1a\u3092\u4e0b\u8a18\u306e\u8981\u9818\u3067\u884c\u306a\u3044\u307e\u3059\u306e\u3067\u4f1a\u54e1\u5404\u4f4d\u596e\u3063\u3066\u3054\u53c2\u52a0\u3044\u305f\u3060\u304d\u307e\u3059\u3088\u3046\u3054\u6848\u5185\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f1a\u5408\u306f\u30dd\u30eb\u30c8\u30ac\u30eb\u8a9e\u3067\u884c\u308f\u308c\u3001\u65e5\u672c\u8a9e\u3078\u306e\u901a\u8a33\u306f\u4ed8\u304d\u307e\u305b\u3093\u304c\u3001\u7d4c\u55b6\u306b\u6709\u7528\u306a\u60c5\u5831\u4ea4\u63db\u304c\u51fa\u6765\u307e\u3059\u306e\u3067\u3001\u51fa\u6765\u308b\u3060\u3051\u62c5\u5f53\u8005\u3092\u51fa\u5e2d\u3055\u305b\u3001\u5f8c\u65e5\u793e\u5185\u5831\u544a\u3055\u305b\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u306a\u304a\u53c2\u52a0\u3054\u5e0c\u671b\u306e\u65b9\u306f\u4e0b\u8a18\u30b5\u30a4\u30c8\u30da\u30fc\u30b8\uff08<\/strong><a href=\"http:\/\/camaradojapao.org.br\/evento\/eventos\/comissao-juridica-reuniao-mensal-210515\">http:\/\/camaradojapao.org.br\/evento\/eventos\/comissao-juridica-reuniao-mensal-210515<\/a><strong>\uff09\u3088\u308a\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u304a\u7533\u8fbc\u306f\u81ea\u52d5\u7533\u8fbc\u30b7\u30b9\u30c6\u30e0\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u306e\u3067\u3054\u5354\u529b\u306e\u7a0b\u304a\u9858\u3044\u7533\u4e0a\u3052\u307e\u3059\u3002\u7533\u8fbc\u8005\u306b\u306f\u5f8c\u307b\u3069\u81ea\u52d5\u78ba\u8a8d\u30e1\u30fc\u30eb\u304c\u5c4a\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left:212.6pt\">\u656c\u5177<\/p>\n<p>&nbsp;<\/p>\n<p><strong>&#8211; <\/strong><strong>\u8a18 &#8211;<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u65e5\u6642\uff1a <strong>\uff12\uff10\uff11\uff15\u5e745\u670821\u65e5\uff08\u6728\uff09\uff11\uff16\u6642 \uff5e \uff11\uff18\u6642<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5834\u6240\uff1a \u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u5927\u4f1a\u8b70\u5ba4\u3000\uff08Av. Paulista, 475, 13\u968e\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u8b70\u984c:<\/p>\n<p><strong><u>1.<\/u><\/strong><strong><u> Siscoserv<\/u><\/strong><strong><u>\uff08\u56fd\u969b\u30b5\u30fc\u30d3\u30b9\u696d\u52d9\u306e\u767b\u9332\u30b7\u30b9\u30c6\u30e0\uff09\uff0d\u8f38\u5165\u696d\u306b\u304a\u3051\u308b\u5916\u90e8\u59d4\u8a17\u56fd\u969b\u8f38\u9001\u8cbb\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u3000<\/u><\/strong><strong><u>&ldquo;Importadores &#8211; Contrata&ccedil;&atilde;o de frete internacional &ndash; SISCOSERV<\/u><\/strong><strong><u>&rdquo;<\/u><\/strong> .<\/p>\n<p>. Posicionamento recentemente adotado pelas autoridades fiscais quanto &agrave; necessidade de inclus&atilde;o dos valores referentes ao frete internacional no arquivo SISCOSERV apresentado pelos importadores\/exportadores no caso de contrata&ccedil;&atilde;o do frete por meio de agente de carga localizado no Brasil. Poss&iacute;veis impactos tribut&aacute;rios e riscos associados ao descumprimento de obriga&ccedil;&atilde;o acess&oacute;ria.<\/p>\n<p>Expositora:<\/p>\n<p><strong>MARINA MARTINS MENDES PERFETTI<\/strong><\/p>\n<p>. Advogada-Associada do Tribut&aacute;rio de <strong>Trench, Rossi e Watanabe Advogados<\/strong> .&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n<p><strong><u>2. <\/u><\/strong><strong><u>\u30d7\u30ec\u30df\u30a2\u30e0\uff08\u5272\u5897\u91d1\uff09\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u8ca1\u52d9\u5236\u5ea6\u3000<\/u><\/strong><strong><u>&ldquo;<\/u><\/strong><strong><u>O novo regime fiscal do &aacute;gio&rdquo;<\/u><\/strong> .<\/p>\n<p>. Contexto evolutivo da legisla&ccedil;&atilde;o, principais diferen&ccedil;as trazidas pela Lei 12.973\/14 e IN 1515\/14 e temas levantados nas autua&ccedil;&otilde;es.<\/p>\n<p>Expositora:<\/p>\n<p><strong>RENATA FOZ MELLO<\/strong><\/p>\n<p>. Gerente-S&ecirc;nior da &Aacute;rea de Impostos Internacionais de <strong>KPMG <\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>3. <\/u><\/strong><strong><u>\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3068\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/u><\/strong><strong><u>&ldquo;<\/u><\/strong><strong><u>Terceiriza&ccedil;&atilde;o e impacto para as empresas<\/u><\/strong><strong><u>&rdquo;<\/u><\/strong> .<\/p>\n<p>. Pontos pol&ecirc;micos do Projeto de Lei que visa regulamentar a terceiriza&ccedil;&atilde;o no Brasil: consequ&ecirc;ncias legais e&nbsp; a import&acirc;ncia do contrato entre tomador e prestador do servi&ccedil;o terceirizado.&nbsp; As quest&otilde;es sobre a fiscaliza&ccedil;&atilde;o dos servi&ccedil;os e a prote&ccedil;&atilde;o do sigilo do tomador.<\/p>\n<p>Expositores:<\/p>\n<p><strong>MARIA CRISTINA MATTIOLI<\/strong> e <strong>ENRY FALBO<\/strong><\/p>\n<p>. Desembargadora do Trabalho do <strong>Tribunal Regional do Trabalho (TRT) da 15&ordf; Regi&atilde;o<\/strong> e S&oacute;cio de <strong>Aoki e Falbo Advogados Associados <\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>4. <\/u><\/strong><strong><u>\u6cd5\u4ee4<\/u><\/strong><strong><u>8426<\/u><\/strong><strong><u>\u53f7<\/u><\/strong><strong><u>\uff08<\/u><\/strong><strong><u>2015\/04\/01<\/u><\/strong><strong><u>\uff09\u3001<\/u><\/strong><strong><u>PIS\/COFINS(<\/u><\/strong><strong><u>\u793e\u4f1a\u7d71\u5408\u57fa\u91d1<\/u><\/strong><strong><u>\/<\/u><\/strong><strong><u>\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u7d0d\u4ed8\u91d1<\/u><\/strong><strong><u>)<\/u><\/strong><strong><u>\u306e\u4e00\u90e8\u7a0e\u7387\u518d\u8a2d\u5b9a\u306b\u3064\u3044\u3066\u3000\u3000<\/u><\/strong><strong><u>&ldquo;Decreto n&ordm; 8.426, de 1\/04\/2015, restabelece parcialmente as al&iacute;quotas de PIS e COFINS sobre as receitas financeiras&rdquo; .<\/u><\/strong><\/p>\n<p>. Desde 2004, com a edi&ccedil;&atilde;o do Decreto 5.164, posteriormente revogada pelo Decreto 5.442\/2015, as receitas financeiras s&atilde;o tributadas pelas referidas contribui&ccedil;&otilde;es &agrave; al&iacute;quota zero, exce&ccedil;&atilde;o feita aos juros sobre o capital pr&oacute;prio. O Decreto no. 8.426\/2015 reestabelece parcialmente as al&iacute;quotas para tributa&ccedil;&atilde;o das receitas financeiras a partir de 1o de julho de 2015. Entenda os impactos dessa mudan&ccedil;a na tributa&ccedil;&atilde;o das atualiza&ccedil;&otilde;es monet&aacute;rias, varia&ccedil;&otilde;es cambiais, opera&ccedil;&otilde;es de hedge\/swap etc.<\/p>\n<p>Expositor:<\/p>\n<p><strong>SILVIO CARVALHO<\/strong><\/p>\n<p>. S&oacute;cio da Consultoria Tribut&aacute;ria da<strong> PwC<\/strong> .<\/p>\n<p>&nbsp;<\/p>\n<p>\u5404\u8b1b\u6f14\u5f8c\u306b\u53c2\u52a0\u8005\u9593\u3067\u306e\u8cea\u7591\u5fdc\u7b54\u30fb\u8a0e\u8ad6\u304c\u884c\u306a\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u53c2\u52a0\u8005\u30ea\u30b9\u30c8\u4f5c\u6210\u306e\u305f\u3081\u3001\u53c2\u52a0\u3054\u5e0c\u671b\u306e\u65b9\u306f\u4e0b\u8a18\u30b5\u30a4\u30c8\u30da\u30fc\u30b8\uff08<\/strong><a href=\"http:\/\/camaradojapao.org.br\/evento\/eventos\/comissao-juridica-reuniao-mensal-210515\">http:\/\/camaradojapao.org.br\/evento\/eventos\/comissao-juridica-reuniao-mensal-210515<\/a>&nbsp;<strong>\uff09\u3088\u308a\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u304a\u7533\u8fbc\u306f\u81ea\u52d5\u7533\u8fbc\u30b7\u30b9\u30c6\u30e0\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u306e\u3067\u3054\u5354\u529b\u306e\u7a0b\u304a\u9858\u3044\u7533\u4e0a\u3052\u307e\u3059\u3002<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/p>\n<p>&nbsp;<\/p>\n<p> <!-- ocate=609 --> <!-- mid=14569 --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uff23\uff29\uff32\u2010060\uff0f2015 2015\u5e745\u670813\u65e5 \u5404\u4f4d \u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240 \u65e5 \u4f2f \u6cd5 \u5f8b \u59d4 \u54e1 \u4f1a\u3000 &nbsp; &nbsp; \u6708 \u4f8b \u4f1a &nbsp; \u62dd\u5553\u3000 &nbsp; \u6642\u4e0b\u76ca\u3005\u3054\u6e05\u6804\u306e\u3053\u3068\u3068\u304a\u6176\u3073\u7533\u4e0a\u3052\u307e &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/40700"}],"collection":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/comments?post=40700"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/40700\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=40700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=40700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=40700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}