{"id":43167,"date":"2017-07-04T08:21:11","date_gmt":"2017-07-04T11:21:11","guid":{"rendered":""},"modified":"2022-02-24T13:57:49","modified_gmt":"2022-02-24T16:57:49","slug":"%e5%88%9d%e3%82%81%e3%81%a6%e3%81%ae%e6%97%a5%e6%9c%ac%e8%aa%9e%e3%81%ab%e3%82%88%e3%82%8b2017%e5%b9%b4%e4%b8%8a%e6%9c%9f%e7%a8%8e%e5%88%b6%e5%a4%89%e6%9b%b4%e3%82%bb%e3%83%9f%e3%83%8a%e3%83%bc","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2017\/07\/04\/%e5%88%9d%e3%82%81%e3%81%a6%e3%81%ae%e6%97%a5%e6%9c%ac%e8%aa%9e%e3%81%ab%e3%82%88%e3%82%8b2017%e5%b9%b4%e4%b8%8a%e6%9c%9f%e7%a8%8e%e5%88%b6%e5%a4%89%e6%9b%b4%e3%82%bb%e3%83%9f%e3%83%8a%e3%83%bc\/","title":{"rendered":"\u521d\u3081\u3066\u306e\u65e5\u672c\u8a9e\u306b\u3088\u308b2017\u5e74\u4e0a\u671f\u7a0e\u5236\u5909\u66f4\u30bb\u30df\u30ca\u30fc\u306f\u5927\u8a55\u5224\u88cf\u306b\u7d42\u4e86"},"content":{"rendered":"

\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\uff08 \u85cf\u639b\u5fe0\u660e\u59d4\u54e1\u9577\uff09\u4e26\u3073\u306b\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u90e8\u4f1a\uff08 \u897f\u53e3\u963f\u5f25\u90e8\u4f1a\u9577\uff09\u5171\u50ac\u306b\u3088\u308b\u521d\u3081\u3066\u306e\u65e5\u672c\u8a9e\u306b\u3088\u308b2017\u5e74\u4e0a\u671f\u7a0e\u5236\u5909\u66f4\u30bb\u30df\u30ca\u30fc\u306f\u30012017\u5e747\u67084\u65e5\u5348\u5f8c1\u664250\u5206\u304b\u30895\u664230\u5206\u307e\u3067\u30de\u30af\u30bd\u30a6\u30c9\u30db\u30c6\u30eb\u306b80\u4eba\u4ee5\u4e0a\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac\u3001\u897f\u53e3\u963f\u5f25\u90e8\u4f1a\u9577\u304c\u9032\u884c\u5f79\u3092\u52d9\u3081\u305f\u3002<\/p>\n

\u521d\u3081\u306bEY\u793e\u306e\u6797 \u88d5\u5b5d \u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306f\u3001\u30c6\u30fc\u30de BEPS (\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2) \u3068\u306f\u4f55\u304b\u3001\u5728\u4f2f\u4f01\u696d\u306b\u4e0e\u3048\u308b\u5b9f\u52d9\u5f71\u97ff\u306b\u3064\u3044\u3066\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306b\u3088\u308b\u30af\u30ed\u30b9\u30fb\u30dc\u30fc\u30c0\u30fc\u53d6\u5f15\u5897\u52a0\u306b\u4f34\u3046\u8131\u7a0e\u306b\u3088\u308b\u7a0e\u53ce\u6e1b\u3084\u8ca1\u653f\u8d64\u5b57\u9632\u5fa1\u306b\u5bfe\u3057\u3066\u3001OECD\u4e3b\u5c0e\u306b\u3088\u308bBEPS\u5831\u544a\u66f8\u306e15\u30a2\u30af\u30b7\u30e7\u30f3\u3067\u7279\u306b\u30d6\u30e9\u30b8\u30eb\u306e\u65e5\u672c\u9032\u51fa\u306b\u5f71\u97ff\u3042\u308b\u30a2\u30af\u30b7\u30e7\u30f3\u306e\u8aac\u660e\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u95a2\u3059\u308b\u65b0\u898f\u60c5\u5831\u63d0\u4f9b\u3001\u65e5\u672c\u672c\u793e\u3068\u9023\u643a\u3057\u305f\u7a0e\u52d9\u60c5\u5831\u306e\u53ce\u96c6\u3068\u7a0e\u52d9\u30b3\u30b9\u30c8\/\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308bBEPS\u5f71\u97ff\u3001\u56fd\u5225\u5831\u544a\u66f8\u958b\u793a\u4e8b\u9805\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/p>\n

DELOITTE TOUCHE TOHMATSU\u306e\u6c60\u8c37 \u88d5\u4e00 \u30b7\u30cb\u30a2\u30de\u30cd\u30b8\u30e3\u30fc\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u7a0e\u52d9\u306e\u4e3b\u8981\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u30d3\u30b8\u30cd\u30b9\u30de\u30f3\u304c\u6700\u4f4e\u9650\u77e5\u3063\u3066\u304a\u3044\u3066\u307b\u3057\u3044\u60c5\u5831\u63d0\u4f9b\u3068\u3057\u3066\u300161\u7a2e\u985e\u306b\u53ca\u3076\u9023\u90a6\u7a0e\u3084\u5dde\u7a0e\u3001\u5e02\u7a0e\u3001OECD\u52a0\u76df\u56fd\u5e73\u5747\u306e12\u500d\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u52d9\u30b3\u30b9\u30c8\u3001\u7a0e\u53ce\u306e10%\u306b\u76f8\u5f53\u3059\u308b\u653f\u6cbb\u6c5a\u8077\u3001\u7a0e\u5236\u6539\u9769\u306e\u80cc\u666f\u3068\u3057\u3066\u5fb4\u7a0e\u52b9\u7387\u5316\u4ee5\u5916\u306b\u3082\u7a0e\u5236\u306e\u30b7\u30f3\u30d7\u30eb\u5316\u306b\u3088\u308b\u7d4c\u6e08\u6d3b\u6027\u5316\u306b\u3088\u308b\u96c7\u7528\u5275\u51fa\u3001\u56fd\u6c11\u306e\u751f\u6d3b\u5411\u4e0a\u3092\u56f3\u308b\u597d\u5faa\u74b0\u5316\u3002\u7a0e\u5236\u6539\u9769\u3084\u52b4\u50cd\u898f\u5236\u6539\u9769\u3001\u5e74\u91d1\u6539\u9769\u306e\u56fd\u4f1a\u3067\u306e\u4e3b\u306a\u8a0e\u8b70\u5185\u5bb9\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/p>\n

KPMG\u65e5\u7cfb\u4f01\u696d\u7dcf\u5408\u7a93\u53e3\u3001GJP\u5357\u7c73\u5730\u57df\u7d71\u62ec\u8cac\u4efb\u8005\u306e\u5409\u7530 \u5e78\u53f8 \u99d0\u5728\u30d1\u30fc\u30c8\u30ca\u30fc\u306f\u3001“eSocial”\u306b\u3064\u3044\u3066\u3001\u9023\u90a6\u653f\u5e9c\u306f“eSocial”\u53ca\u3073“EFD-REINF”\u5c0e\u5165\u306b\u3088\u308b\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u306b\u3088\u308b\u6574\u5408\u6027\u3001\u60c5\u5831\u63d0\u4f9b\u304c\u5e74\u6b21\u304b\u3089\u6708\u6b21\u306b\u5909\u66f4 \u3001SPED\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u9032\u6357\u72b6\u6cc1\u3001“eSocial”\u53ca\u3073“EFD-REINF”\u306e\u7d71\u5408\u52b9\u679c\u3001DCTF WEB\u306e\u76ee\u7684\u3084\u52b9\u679c\u3001“eSocial”\u53ca\u3073“EFD-REINF”\u306e\u9069\u7528\u6642\u671f\u3084\u5c0e\u5165\u306b\u3088\u308b\u5f71\u97ff\u3001\u691c\u8a0e\u4e8b\u9805\u3001\u5c0e\u5165\u4e8b\u4f8b\u3001\u6e96\u62e0\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u30ea\u30b9\u30af\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002   <\/p>\n

FATOR ASSESSORIA E CONSULTORIA\u306e\u30c0\u30b0\u30e9\u30b9\uff65\u30de\u30a4\u30a2\u5f01\u8b77\u58eb\u304c\u30dd\u30eb\u30c8\u30ac\u30eb\u8a9e\u3067\u8aac\u660e\u5f8c\u306b\u4f50\u85e4\u30b8\u30eb\u30bb\u30a6\u5f01\u8b77\u58eb\u304c\u65e5\u672c\u8a9e\u306b\u7ffb\u8a33\u3001\u8ab2\u7a0e\u5bfe\u8c61\uff1a\u6d88\u8cbb\u304b\u3089\u6240\u5f97\u3078\u3068\u984c\u3057\u3066\u3001\u7d4c\u6e08\u7684\u89b3\u70b9\u304b\u3089\u898b\u308b\u7a0e\u91d1\u304a\u3088\u3073\u6cd5\u5f8b\u7684\u89b3\u70b9\u304b\u3089\u898b\u308b\u7a0e\u91d1\u306e\u76f8\u9055\u30012015\u5e747\u6708\u958b\u59cb\u306e\u7a0e\u5236\u6539\u9769\u306e\u63a8\u79fb\u3001\u6d88\u8cbb\u3068\u6240\u5f97\u5bfe\u8c61\u8ab2\u7a0e\u306e\u6bd4\u8f03\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5225\u7a0e\u53ce\u3001\u56fd\u4f1a\u3067\u5be9\u8b70\u4e2d\u306e\u7a0e\u5236\u6539\u9769\u6cd5\u6848\u3067\u306f\u3001\u6d88\u8cbb\u3092\u5bfe\u8c61\u3068\u3059\u308b\u7a0e\u91d1\uff08PIS, COFINS, ICMS e ISSQN)\u3092\u6e1b\u3089\u3057\u3001\u4ee3\u308f\u308a\u306b\uff12\u3064\u306e\u7a0e\u91d1\u300cIVA (\u4ed8\u52a0\u4fa1\u5024\u7a0e)\u3068Imposto Seletivo\uff08\u9078\u629e\u7a0e\uff09\u300d\u3092\u8a2d\u3051\u308b\u4e0a\u3001\u6240\u5f97\u3092\u30d9\u30fc\u30b9\u3068\u3059\u308b\u7a0e\u91d1\uff08\u6240\u5f97\u7a0e\uff09\u3092\u5897\u3084\u3059\u3053\u3068\u306a\u3069\u306e\u6539\u9769\u6848\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/p>\n

 PWC\u306e\u77e2\u8429\u4fe1\u884c \u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u306f\u3001\u9001\u91d1\u6642\u306b\u95a2\u308b\u7a0e\u52d9\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u53ca\u3073\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306e\u6982\u5ff5\u3001\u30d6\u30e9\u30b8\u30eb\u56fd\u5185\u306e\u5404\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u304a\u3088\u3073\u7d0d\u7a0e\u8005\u3001\u7a0e\u7387\u3001\u9280\u884c\u3078\u306e\u66f8\u985e\u63d0\u51fa\u306e\u6709\u7121\u3001\u53b3\u9078\u7a0e\u7387\u306e\u975e\u8ab2\u7a0e\/\u6e1b\u7a0e\u3001\u95a2\u9023\u4f1a\u793e\u9593\u306e\u30b3\u30b9\u30c8\u30b7\u30a7\u30a2\u5951\u7d04\u3001\u914d\u5f53\u3084\u5229\u5b50\u306e\u9001\u91d1\u306e\u7559\u610f\u70b9\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/p>\n

\u8cea\u7591\u5fdc\u7b54\u3067\u306fBEPS\u56fd\u5225\u5831\u544a\u66f8\u63d0\u51fa\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3001OECD\u3078\u306e\u52a0\u76df\u3001\u7a0e\u5236\u6539\u9769\u306e\u9045\u308c\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u9001\u91d1\u306a\u3069\u304c\u8a71\u984c\u3068\u306a\u3063\u305f\u304c\u3001\u5927\u534a\u306e\u53c2\u52a0\u8005\u304b\u3089\u306e\u65e5\u672c\u8a9e\u306b\u3088\u308b\u7a0e\u5236\u30bb\u30df\u30ca\u30fc\u958b\u50ac\u7d99\u7d9a\u306e\u8981\u671b\u304c\u5f37\u304f\u3001\u975e\u5e38\u306b\u308f\u304b\u308a\u3084\u3059\u3044\u7a0e\u5236\u5909\u66f4\u3001\u52b4\u50cd\u6cd5\u6539\u6b63\u3001\u5e74\u91d1\u6539\u9769\u306e\u89e3\u8aac\u3084\u73fe\u72b6\u306e\u8aac\u660e\u306b\u6e80\u8db3\u3057\u3066\u3044\u305f\u3002<\/p>\n

\"Pdf\"EY\u793e\u306e\u6797 \u88d5\u5b5d \u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3000\u30c6\u30fc\u30de BEPS (\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2) \u3068\u306f\u4f55\u304b\u3001\u5728\u4f2f\u4f01\u696d\u306b\u4e0e\u3048\u308b\u5b9f\u52d9\u5f71\u97ff<\/a><\/p>\n

\"Pdf\"DELOITTE TOUCHE TOHMATSU\u306e\u6c60\u8c37 \u88d5\u4e00 \u30b7\u30cb\u30a2\u30de\u30cd\u30b8\u30e3\u30fc\u3000\u30d3\u30b8\u30cd\u30b9\u7a0e\u52d9\u306e\u4e3b\u8981\u30dd\u30a4\u30f3\u30c8<\/a><\/p>\n

\"Pdf\"KPMG\u306e\u5409\u7530 \u5e78\u53f8 \u99d0\u5728\u30d1\u30fc\u30c8\u30ca\u30fc\u3000“eSocial”<\/a><\/p>\n

\"Pdf\"FATOR ASSESSORIA E CONSULTORIA\u306e\u30c0\u30b0\u30e9\u30b9\uff65\u30de\u30a4\u30a2\u5f01\u8b77\u58eb\u3000\u4f50\u85e4\u30b8\u30eb\u30bb\u30a6\u5f01\u8b77\u58eb\u3000\u8ab2\u7a0e\u5bfe\u8c61\uff1a\u6d88\u8cbb\u304b\u3089\u6240\u5f97\u3078<\/a><\/p>\n

\"Pdf\" PWC\u306e\u77e2\u8429\u4fe1\u884c \u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u3000\u9001\u91d1\u6642\u306b\u95a2\u308b\u7a0e\u52d9\u4e8b\u9805<\/a><\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

Cláudio Yukio Yano (PwC), Aya Nishiguchi (EY), Koji Yoshida (KPMG), Hirotaka Hayashi (EY) e Yuichi Ikegaya (Deloitte Touche Tohmatsu) (Fotos: Rubens Ito \/ CCIJB)<\/span><\/p>\n

\"\"<\/p>\n

Dirceu Sato e Douglas Leonardo Costa Maia (Fator Assessoria e Consultoria), Aya Nishiguchi (EY), Cláudio Yukio Yano e Nobuyuki Yahagi (PwC)<\/span><\/p>\n

 <\/p>\n

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