{"id":42722,"date":"2017-02-02T17:29:55","date_gmt":"2017-02-02T19:29:55","guid":{"rendered":""},"modified":"2022-02-24T13:57:49","modified_gmt":"2022-02-24T16:57:49","slug":"%e5%9b%9e%e7%ab%a0%e3%80%80cir%e2%80%900182017%e3%80%80%e3%80%80%e6%9c%88%e4%be%8b%e4%bc%9a","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2017\/02\/02\/%e5%9b%9e%e7%ab%a0%e3%80%80cir%e2%80%900182017%e3%80%80%e3%80%80%e6%9c%88%e4%be%8b%e4%bc%9a\/","title":{"rendered":"\u56de\u7ae0\u3000CIR\u2010018\/2017\u3000\u3000\u6708\u4f8b\u4f1a"},"content":{"rendered":"<p>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000CIR\u2010018\/2017<br \/> \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u30002017\u5e742\u67082\u65e5<br \/> \u5404\u4f4d<br \/> \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<br \/> \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u65e5 \u4f2f \u6cd5 \u5f8b \u59d4 \u54e1 \u4f1a<br \/> \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u59d4\u54e1\u9577 \u85cf\u639b \u5fe0\u660e<\/p>\n<p>&nbsp;<br \/> \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<strong>\u6708 \u4f8b \u4f1a<\/strong><\/p>\n<p>\u62dd\u5553<\/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>\u3055\u3066\u3001\u5f53\u59d4\u54e1\u4f1a\u3067\u306f\uff12\u6708\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>\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>\u306a\u304a\u53c2\u52a0\u3054\u5e0c\u671b\u306e\u65b9\u306f\u4e0b\u8a18\u30b5\u30a4\u30c8\u30da\u30fc\u30b8\uff08http:\/\/camaradojapao.org.br\/evento\/eventos\/comissao-juridica-reuniao-mensal-09-02-2017&nbsp; \uff09\u3088\u308a\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<\/p>\n<p>\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 \u5b9a\u54e165\u540d\u306b\u306a\u308a\u6b21\u7b2c\u304a\u7533\u8fbc\u307f\u53d7\u4ed8\u304c\u7d42\u4e86\u3068\u306a\u308a\u307e\u3059\u3002<br \/> \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u656c\u5177<\/p>\n<p>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000- \u8a18 &#8211;<\/p>\n<p>\u65e5\u6642\uff1a \uff12\uff10\uff11\uff17\u5e74\uff12\u6708\uff19\u65e5\uff08\u6728\uff09\uff11\uff16\u6642 \uff5e \uff11\uff18\u6642<\/p>\n<p>\u5834\u6240\uff1a \u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240 \u5927\u4f1a\u8b70\u5ba4 \uff08Av. Paulista, 475, 13\u968e\uff09<\/p>\n<p>\u8b70\u984c:<br \/> 1. \u300e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u76f4\u8fd1\u306e\u5909\u66f4\u70b9\u300f &ldquo;&ldquo;Recentes atualiza&ccedil;&otilde;es sobre as regras de pre&ccedil;os de transfer&ecirc;ncia&rdquo;&nbsp; .&rdquo;.<br \/> . Recentes atualiza&ccedil;&otilde;es sobre a regra internacional e brasileira de pre&ccedil;os de transfer&ecirc;ncia relacionado por conta dos relat&oacute;rios finais do BEPS com destaque a introdu&ccedil;&atilde;o da declara&ccedil;&atilde;o pais-a-pais (CbC) no Brasil.<br \/> Expositor:<br \/> CAIO ALBINO<br \/> . Gerente-S&ecirc;nior-Executivo da &Aacute;rea de Pre&ccedil;os de Transfer&ecirc;ncia de EY<br \/> &nbsp;&nbsp; &nbsp;<br \/> 2. \u30b5\u30fc\u30d3\u30b9\u7a0e\u3068\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u51fa\u306b\u3064\u3044\u3066&ldquo;ISS e a exporta&ccedil;&atilde;o de servi&ccedil;os&rdquo;<br \/> . Ser&atilde;o abordados na apresenta&ccedil;&atilde;o as regras gerais de isen&ccedil;&atilde;o do ISS sobre exporta&ccedil;&atilde;o de servi&ccedil;os para o exterior, o posicionamento da Prefeitura de S&atilde;o Paulo sobre o tema, bem como a recente manifesta&ccedil;&atilde;o do STJ em caso envolvendo exporta&ccedil;&atilde;o de servi&ccedil;os.<br \/> Expositor:<br \/> RICARDO ZEQUI SITR&Acirc;NGULO<br \/> . Advogado do escrit&oacute;rio Lautenschlager, Romeiro e Iwamizu Advogados (LRI)<\/p>\n<p>3. ICMS\uff08\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u7d0d\u7a0e\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306b\u304a\u3051\u308b\u7a0e\u7387\u7b97\u51fa\u306e\u5909\u66f4\u70b9 &ldquo;Altera&ccedil;&otilde;es no c&aacute;lculo do diferencial de al&iacute;quotas para opera&ccedil;&otilde;es com contribuintes do ICMS&rdquo;.<br \/> . Com a discuss&atilde;o trazida &agrave; &eacute;poca da Emenda Constitucional 87\/15 acerca da base de c&aacute;lculo dupla para o c&aacute;lculo do ICMS partilhado em opera&ccedil;&otilde;es com n&atilde;o contribuintes, alguns estados insatisfeitos com a decis&atilde;o pela base de c&aacute;lculo &uacute;nica nestas opera&ccedil;&otilde;es, aproveitaram de uma brecha legal para alterar a base de c&aacute;lculo do diferencial de al&iacute;quotas nas opera&ccedil;&otilde;es envolvendo contribuintes. Ser&atilde;o abordados os posicionamentos dos estados que realizaram tal altera&ccedil;&atilde;o, suas consequ&ecirc;ncias e compara&ccedil;&otilde;es entre o cen&aacute;rio anterior e cen&aacute;rio atual.<br \/> Expositor:<br \/> BRUNO LUIZ MAESTRINI<br \/> . Gerente de Consultoria Tribut&aacute;ria de Deloitte Touche Tohmatsu<br \/> &nbsp;<br \/> 4. \u88dc\u8db3\u6cd5156\/2016\u53f7\u2015\u305d\u306e\u30e1\u30ea\u30c3\u30c8\u3001\u30c7\u30e1\u30ea\u30c3\u30c8 &ldquo;Lei Complementar n&ordm; 156\/2016 &ndash; Alguns aspectos positivos e negativos&rdquo;<br \/> . Ser&atilde;o abordados os reflexos positivos que a Lei Complementar trouxe, principalmente definindo a tributa&ccedil;&atilde;o de determinadas atividades pelo ISS, afastando discuss&otilde;es antigas que os contribuintes vinham enfrentando com Governos Estaduais, que exigiam ICMS em tais atividades. Por outro lado, tamb&eacute;m ser&atilde;o abordados inconstitucionalidades incorridas pela mesma Lei Complementar, que passou a considerar como servi&ccedil;o atividades que est&atilde;o fora do perfil constitucional do ISS.<br \/> Expositor:<br \/> FERNANDO AYRES<br \/> . S&oacute;cio do escrit&oacute;rio Souto Correa Sociedade de Advogados<\/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>\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\uff08http:\/\/camaradojapao.org.br\/evento\/eventos\/comissao-juridica-reuniao-mensal-140416&nbsp; \uff09\u3088\u308a\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<\/p>\n<p>\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<\/p>\n<p>\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/p>\n<p>&nbsp;<\/p>\n<p> <!-- ocate=609 --> <!-- mid=16762 --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000CIR\u2010018\/2017 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u30002017\u5e742\u67082\u65e5 \u5404\u4f4d  &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\/42722"}],"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=42722"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/42722\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=42722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=42722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=42722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}